2001/371/EC: Commission Decision of 21 December 2000 on the exemption from mineral levies under the manure law which the Netherlands intends to grant (notified under document number C(2000) 4404)
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
The tax exemptions under the Minas system which the Netherlands intends to grant to small undertakings (hobby undertakings), horticultural undertakings and garden centres performing horticultural activities is incompatible with the common market. The aid scheme must therefore not be implemented.
The Netherlands shall inform the Commission, within two months of notification of this Decision, of the measures taken to comply with it.
This Decision is addressed to the Kingdom of the Netherlands. Done at Brussels, 21 December 2000. For the Commission Franz Fischler Member of the Commission (1) OJ C 190, 8.7.2000, p. 4. (2) See footnote 1. (3) For example, sows for slaughter are 0,288 livestock units, which implies that about 10 such sows can be held; lying hens older than 18 weeks are 0,012 livestock units, which implies that about 250 such hens can be kept. (4) OJ C 384, 10.12.1998, p. 3. (5) OJ L 375, 31.12.1991, p. 1. (6) Commission notice on the de minimis rule for State aid, OJ C 68, 6.3.1996. (7) OJ L 83, 27.3.1999, p. 1. (8) Case C-295/97, 17 June 1999, Piaggio v Ifitalia e.a., ECR 1999 page I-3735. (9) Case C-75/97, 17 June 1999, Belgium v Commission ("Maribel bis/ter", ECR 1999 page I-3671; Case T-14/96, 28 January 1999, BAI v Commission, ECR 1999 page II-139. (10) It should also be noted that the draft law and the explanatory note just use the term "small undertakings". It would seem that commercial undertakings are in no way excluded from the proposed exemption. (11) By way of comparison, the manure law foresees a maximum permissible loss per hectare of agriculture land of 35 kg phosphates in 2000 and 2001, which will be further reduced in future to 25 kg as of 2005; for nitrogen, the maximum amount permitted for grassland is 275 kg in 2000 and 2001, to be further reduced in future (200 kg as of 2005). (12) OJ C 28, 1.2.2000, p. 2. (13) Case C-225/91, 15 June 1993, Matra v Commission, ECR 1993 page I-3203. (14) See Commission Press Release IP/00/204 of 1 March 2000.
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