IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jan 2014 | Removal date: 31 Dec 2016
Still in force

Tax or social insurance relief

On 11 March 2013, Germany notified the EU about its tax relaxation scheme for agricultural diesel (HS 2710.1941 and 2710.1949) . From 1 January 2014 onwards, Germany supports firms in the agricultural sector in the form of tax benefits : EUR 214.8 per 1000 liters of diesel or a total of approx. EUR 400 million per year. The eligible quantity per producer is limited to 10000 liters per year. (para. 8, letter from the EC to Germany, Brussels 2 May 2013). The measure expires on 31 December 2016.
 
While there is no discrimination between agricultural producers in the country (para. 6) the measure benefits certain undertakings and therefore provides a selective advantage (para. 16). Furthermore, the EC states that as the agriculture and forestry sector in the EU is highly competitive, the measure has the potential to distort competition and affect trade between Member States (par. 16).
 
A state measure in the GTA database is assessed solely in terms of the extent to which its implementation affects the extent of discrimination against foreign commercial interests. On this metric, the state aid proposed here is discriminatory

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

012 Vegetables
0702 Tomatoes, fresh or chilled.
070200 Tomatoes, fresh or chilled.
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
070310 Onions and shallots
070320 Garlic
070390 Leeks and other alliaceous vegetables
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
070410 Cauliflowers and headed broccoli
070420 Brussels sprouts
070490 Other
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
070511 Cabbage lettuce (head lettuce)
070519 Other
070521 Witloof chicory (Cichorium intybus var. foliosum)
070529 Other
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
070610 Carrots and turnips
070690 Other
0707 Cucumbers and gherkins, fresh or chilled.
070700 Cucumbers and gherkins, fresh or chilled.
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
070810 Peas (Pisum sativum)
070820 Beans (Vigna spp., Phaseolus spp.)
070890 Other leguminous vegetables
0709 Other vegetables, fresh or chilled.
070920 Asparagus
070930 Aubergines (eggplants)
070940 Celery other than celeriac
070951 Mushrooms of the genus Agaricus
070959 Other
070960 Fruits of the genus Capsicum or of the genus Pimenta
070970 Spinach, New Zealand spinach and orache spinach (garden spinach)
070991 Globe artichokes
070993 Pumpkins, squash and gourds (Cucurbita spp.)
070999 Other
013 Fruits & nuts
0806 Grapes, fresh or dried.
080610 Fresh
0808 Apples, pears and quinces, fresh.
080810 Apples
080830 Pears
080840 Quinces
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
080910 Apricots
080921 Sour cherries (Prunus cerasus)
080929 Other
080930 Peaches, including nectarines
080940 Plums and sloes
0810 Other fruit, fresh.
081010 Strawberries
081020 Raspberries, blackberries, mulberries and loganberries
081030 Black, white or red currants and gooseberries
081040 Cranberries, bilberries and other fruits of the genus Vaccinium
081050 Kiwifruit
081070 Persimmons
081090 Other
015 Edible roots & tubers with high starch or inulin content
0701 Potatoes, fresh or chilled.
070190 Other
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
071420 Sweet potatoes
017 Pulses (dried leguminous vegetables)
0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
071310 Peas (Pisum sativum)
071320 Chickpeas (garbanzos)
071331 Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek
071333 Kidney beans, including white pea beans (Phaseolus vulgaris)
071339 Other
071340 Lentils
213 Prepared & preserved vegetables, pulses & potatoes
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
071010 Potatoes
071021 Peas (Pisum sativum)
071022 Beans (Vigna spp., Phaseolus spp.)
071029 Other
071030 Spinach, New Zealand spinach and orache spinach (garden spinach)
071040 Sweet corn
071080 Other vegetables
071090 Mixtures of vegetables
0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
071120 Olives
071140 Cucumbers and gherkins
071159 Other
071190 Other vegetables; mixtures of vegetables
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
071220 Onions
071231 Mushrooms of the genus Agaricus
071232 Wood ears (Auricularia spp.)
071239 Other
071290 Other vegetables; mixtures of vegetables
214 Prepared & preserved fruits & nuts
0806 Grapes, fresh or dried.
080620 Dried
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
081110 Strawberries
081120 Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries
081190 Other
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
081290 Other
0813 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.
081310 Apricots
081320 Prunes
081330 Apples
081340 Other fruit
081350 Mixtures of nuts or dried fruits of this Chapter
0814 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
081400 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
333 Petroleum oils & oils of bituminous materials, other than crude
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic con
271019 Other

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