National aid procedures state – new regulations

MEAT Order no. 1364/2021 on the approval of the Methodological Norms for the application by MEAT and by the agencies for SMEs, investment attraction and trade promotion of the provisions of article 25 paragraph (4) of the EMERGENCY ORDINANCE no. 77/2014 on national procedures in the field of state aid, as well as for the amendment and completion of the Competition Law no. 21/1996, for the projects financed in accordance with the provisions of EMERGENCY ORDINANCE no. 130/2020 regarding some measures for granting financial support from non-reimbursable external funds, related to the Program operational Competitiveness 2014-2020, in the context of the crisis caused by COVID-19, as well as other measures in the field of European funds was published in the Official Gazette no.876 of September 13, 2021.

Some important definitions found in the present mentioned methodological norms:

  1. Beneficiary of the state aid – IMM/PFA/CMI/ONG, as described in the Government Emergency Ordinance no. 130/2020 on some measures for providing financial support from non-reimbursable external funds, related to the Competitiveness Operational Program 2014-2020, in the context of the crisis caused by COVID-19, as well as other measures in the field of European funds, approved with amendments and completions by Law no. 220/2020, with subsequent amendments and completions;
  2. Ministry of European Investments and Projects (MIPE) – provider of the State Aid Scheme – Support for SMEs in order to overcome the economic crisis generated by the COVID-19 pandemic, approved by Order of the Minister of European Funds and the Minister of Economy, Energy and business environment no. 1,060 / 2,857 / 2020, with subsequent amendments;
  3. c) MEAT / agencies for small and medium enterprises, investment attraction and export promotion (AIMMAIPE) – administrator of the State aid scheme approved by the Order of the Minister of European Funds and of the Minister of Economy, Energy and Business Environment no. 1,060 / 2,857 / 2020, with subsequent amendments.

According to the document, MEAT / AIMMAIPE have the obligation to monitor the state aid scheme they administer. The monitoring process is performed by requesting information from the beneficiary SMEs, as well as by on-the-spot checks.

MEAT / AIMMAIPE representatives have the right to verify announced / unexpected, online or at the headquarters of economic operators, the veracity and compliance of the declarations, activities and expenses made within the measure. The beneficiary must accept and facilitate the control of the MEAT / AIMMAIPE representative over the use of the state aid granted through the project. Otherwise, the recovery of state aid is ordered.

If, following the controls performed, it is found that the beneficiaries have made incomplete and / or inconsistent statements to obtain state aid or it is found that the conditions for granting state aid are not met or that the conditions provided in the contract are no longer met. financing concluded or in the legislation of the accessed measure, the project implementation unit (U.I.P.)  within AIMMAIPE will propose the partial / full recovery of the granted aid and will announce to MEAT that the recovery of the state aid has been triggered, together with the related interests.

Regarding the mechanism for recovering state aid, the normative act stipulates that, in case MEAT / AIMMAIPE finds, following the monitoring process, that there are situations / violations of the legal framework regarding the support measures or of the concluded financing contract, which, according to the law, determines the recovery, MEAT / U.I.P.  within AIMMAIPE draws up a note containing the findings related to this situation, proposing the full / partial recovery of the state aid granted.

The decision to partially or totally recover the state aid is issued by the tertiary authorizing officer who signed the contract for granting the state aid.

According to the recently published Norms, the state aid to be reimbursed or recovered also includes the related interest, due from the date of its payment until the date of issuing the recovery decision.

From the date of issuing the partial / full recovery decision until the date of recovery or full repayment, the interest will be calculated after highlighting in the accounting the full collection of the debt due and will be recorded in the note establishing the interest due. The interest rate used to determine the amount of interest to be recovered shall be applied throughout the period up to the date of recovery. However, if more than one year elapses from the date on which the State aid was first made available to the IMM(SME) until the date of recovery of the aid, the interest shall be recalculated at one-year intervals, having as a basis the reference rate in force at the time of the recalculation communicated by the European Commission for Romania. The interest rate and the method of calculating the total amount for which partial / full recovery is ordered will be recorded in the note establishing the due budget receivable, annexed to the issued recovery decision.

              If the state aid is recovered in proportion to the degree of non-fulfillment of the obligations assumed according to the special mentions provided in the financing agreement, the amount is recovered from the single tranche, to this being added the interest calculated from the date of payment according to national and community provisions. domain.

              The decision to recover the state aid, signed by the executive director of the agency for small and medium enterprises, attracting investments and export promotion, is sent:

  1. a) to the beneficiary economic operator, for the voluntary execution;
  2. b) for informing MEAT, the Competition Council and MIPE through AMPOC.

The decision to recover the state aid is communicated to the debtor through the computer system for managing the state aid scheme and by e-mail, requesting a confirmation of receipt, as well as by posting it at the institution’s headquarters, drawing up a report. display in this regard. The beneficiary of the state aid has the obligation to make the payment of the amounts due within 30 days from the date of communication and display of the decision to recover the state aid, in the account indicated in it.

An appeal may be filed against the writ of execution under the conditions of the Law on administrative litigation no. 554/2004, with the subsequent modifications and completions. The introduction of the administrative appeal does not suspend the execution of the executory title.

If the debtor does not reimburse the amount due, according to the executory title, the agencies for small and medium enterprises, attracting investments and export promotion will send to ANAF the documentation related to the recovery of state aid granted, respectively the decision to recover state aid and the note establishing the budget receivable due, resulting from the irregularities found and the interest related to state aid, proof of communication to the debtor and confirmation of receipt, in order to record the debt after the expiration of the appeal period, for uncontested enforceable titles, the system of administrative remedies or after the pronouncement of a final and irrevocable court decision.

The settlement of the main receivables and of the individualized interests in the executory titles is carried out by the National Agency for Fiscal Administration or by the competent fiscal authorities, according to article 22 of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions.

In the case of debtors for whom the court orders the opening of the insolvency procedure, the registration in the credit table for the receivables provided above is made by the National Agency for Fiscal Administration, through its subordinate authorities.

 

  • Legal basis:
  • http://economie.gov.ro/
  • MEAT Order 1364/2021 on the approval of the Methodological Norms for the application by the Ministry of Economy, Entrepreneurship and Tourism and by the agencies for small and medium enterprises, attracting investments and promoting trade of the provisions of article 25 par. (4) of the Government Emergency Ordinance no. 77/2014 on national procedures in the field of state aid, as well as for amending and supplementing the Competition Law no. 21/1996, for the projects financed in accordance with the provisions of the Government Emergency Ordinance no. 130/2020 on some measures for providing financial support from non-reimbursable external funds, related to the Competitiveness Operational Program 2014-2020, in the context of the crisis caused by COVID-19, as well as other measures in the field of European funds