Article 2
The following aid measures provided for in Resolution 4607/2001 are incompatible with the common market: a) all investment aid for large enterprises; b) aid for SMEs that was granted for replacement investment and the portion of any investment aid grant which is over the 15 % gross aid-intensity threshold in the case of small enterprises and the 7,5 % threshold in the case of medium-sized enterprises; c) investment aid for microenterprises, other than that provided for in Article 3, which is in excess of a gross aid intensity of 15 %; d) following the entry into force of the new Community guidelines on state aid for environmental protection ( 33 ) and the acceptance by the Member State ( 34 ) of the proposal for appropriate measures to adapt the schemes previously approved in accordance with point 77 of the guidelines referred to above, namely from 1 January 2002: i. the portion of environmental protection investment aid to help adjustment to new mandatory Community standards that have recently entered into force which is over the 15 % gross aid-intensity threshold in the case of SMEs, and without exception where the recipients are large enterprises. ii. investment aid for environmental protection for the purpose of improving on mandatory Community standards, or in the absence of such standards, for the portion in excess of the gross aid intensity of 30 % in the case of large enterprises (40 % for SMEs); iii. all aid for environment-related consultancy/advisory activities for large enterprises; e) aid to enterprises for internationalisation, except aid that is confined to SMEs for an enterprise's first participation in a fair or exhibition, and aid that satisfies the criteria set out in the Commission communication on short-term export-credit insurance ( 35 ) ; f) contributions described as ‘employment aid’ (consisting in fact of aid for consultancy/advisory services and for the cost of registering trademarks) received by large enterprises; g) all aid for consultancy services received by large enterprises; h) aid of an intensity of 80 % granted for joint projects under Community programmes, the recipients of which include enterprises.