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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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Text consolidated by Valsts valodas centrs (State Language Centre) with amending laws of:

2 February 2017 [shall come into force from 2 March 2017].

If a whole or part of a section has been amended, the date of the amending law appears in square brackets at the end of the section. If a whole section, paragraph or clause has been deleted, the date of the deletion appears in square brackets beside the deleted section, paragraph or clause.

The Saeima1 has adopted and
the President has proclaimed the following Law:

Law on Control of Aid for Commercial Activity

Chapter I
General Provisions

Section 1. Terms Used in this Law

(1) The terms and concepts of this Law are used within the meaning of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (hereinafter - Council Regulation No 659/1999).

(2) The following terms are also used in this Law:

1) grantor of aid - State or local government institution or an authorised legal person thereof which takes a decision regarding the granting of aid for commercial activity or which is responsible for the development of the aid programme or the application of the aid programme or an individual aid project;

2) de minimis aid - aid for commercial activity granted to a commercial company within a specific period that does not exceed the amount specified in Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (Text with EEA relevance) and Commission Regulation (EU) No 360/2012 of 25 April 2012 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid granted to undertakings providing services of general economic interest (Text with EEA relevance);

3) exclusive rights - rights which the State by laws and regulations or administrative acts or by a contract has granted to a commercial company authorising the commercial company to provide services or to perform some kind of activity in a specific administrative territory;

4) special rights - rights which the State by laws and regulations or administrative acts or by a contract has granted to commercial companies and which in a specific administrative territory:

a) restricts the number of commercial companies to two or more commercial companies which are permitted to provide some kind of services or perform some kind of activities, not taking into account objective, proportional and prohibition of discrimination criteria, or

b) selects, not taking into account objective, proportional and prohibition of discrimination criteria, several competing commercial companies which have been permitted to provide services or to perform activities, or

c) grants to one or several commercial companies, not taking into account objective, proportional and prohibition of discrimination criteria, advantages which significantly influence some other commercial company's possibility to provide the same service or to perform the same activity in the same administrative territory with equal conditions;

5) commercial company - a natural person, legal person or union of such persons performing or intending to perform commercial activities regardless of the form of ownership thereof and the type of activity;

6) State or local government institution - a derived public law legal person or institution of direct administration;

7) capital company controlled by the State or local government - a capital company in which the State or a local government directly or indirectly, separately or together owns more than 50 per cent of equity capital of the capital company has the majority of voting rights or has the right to appoint or revoke the majority of members of the executive authority or the supervisory authority of the capital company.

Section 2. Purpose of this Law

(1) The purpose of this Law is to ensure the rule of law in the implementation of aid for commercial activity, to specify the national control competence of Latvia and procedures in the field of aid for commercial activity in order to reduce the negative effect of aid on competition.

(2) The Law lays down financial accounting requirements for State and local government institutions by granting financial aid to commercial companies.

Section 3. Scope of Application of this Law

(1) The norms of the Law shall apply to State and local government institutions intending to grant aid for commercial activities to a commercial company.

(2) This Law shall be applied to aid for commercial activities the compatibility of which with internal market is assessed in accordance with Article 93, Article 106 (2) or Article 107 (2) or (3) of the Treaty on the Functioning of the European Union.

(3) This Law shall not be applied to aid for commercial activities that is planned or is provided for activities with agricultural products which are referred to in Annex I to the Treaty on the Functioning of the European Union, as well as in the field of fishery, aquaculture and forestry, except in the cases specified in this Law.

(4) This Law does not guarantee the right to receive aid for commercial activities.

Section 4. Legal Framework of Aid for Commercial Activity

This Law, the Treaty on the Functioning of the European Union, European Union legislation, case law of the European Union and other documents in the field of control of aid for commercial activity which are applied by assessing compatibility of aid for commercial activity with internal market (hereinafter - Acts of the European Union), as well as other provisions of international law binding to the Republic of Latvia shall be the legal framework of aid for commercial activity.

Section 5. Features Characterising Aid for Commercial Activity

In accordance with provisions laid down in Article 107 (1) of the Treaty on the Functioning of the European Union and other Acts of the European Union, to consider financial assistance for the promotion of commercial activity as aid for commercial activity, it shall conform to all of the following features:

1) financial assistance is directly or indirectly provided from State, local government, European Union or other public resources (hereinafter - State or local government resources), and State institutions have control over financial resources;

2) a commercial company performs economic activity and acquires economic advantages in respect of economic activity that could not be acquired if the aid for commercial activities were not provided;

3) financial assistance does not apply equally to all commercial companies, but it is provided to commercial companies depending on the size, type of activity or location thereof, as well as other differentiating criteria or is also provided to a particular commercial company; and

4) financial assistance affects trade and distorts competition in the internal market of the European Union.

Section 6. Prohibition to Grant Aid for Commercial Activity

Aid for commercial activities is prohibited except for the cases when aid programme or the individual aid project complies with Acts of the European Union and applicable procedures specified therein arising from Article 108 (3) and (4) of the Treaty on the Functioning of the European Union, as well as other international legal norms.

Section 7. Type of the Provision of Aid for Commercial Activity

Aid for commercial activities may be granted in the form of direct payments from State or local government budget (subsidies), measures taken in the field of taxes or mandatory social insurance payments, State or local government guarantees, subsidising of loan interest rates, complete or partial forgoing of dividends by the State or local government in capital companies controlled by them, State or local government investment in a capital company, writing-off of debts, setting of preferential rates for the utilisation of services provided by State capital companies, sale or leasing of immovable property at less than the market value or purchase or leasing above the market value, as well as other financial assistance granted from State or local government funds controlled by State or local government institutions.

Section 8. Repayment of Aid Prior to Fulfilment of Subordinate Obligations

(1) If a commercial company which is facing financial difficulties receives aid in accordance with the laws and regulations governing aid for commercial activities, from the moment of granting aid for commercial activities until the end of the provision of aid, observing the provisions laid down in the decision of the European Commission or a national laws and regulations on granting aid and irrespective of the effective legal obligations of a commercial company, the commercial company is prohibited from fulfilling subordinate obligations (including the prohibition to repay a loan, calculate, accumulate or pay out an interest or other remuneration for such loan) irrespective of the moment when the subordinate obligations were established.

(2) Within the meaning of this Law, subordinate obligations shall mean the rights and obligations, including the obligation of a loan interest pay-out, caused to a commercial company by a loan (irrespective of the type of the concluded transaction) and which, based on the transaction concluded with the commercial company, entitles the lender to request pre-term repayment of the loan only in the case of insolvency or liquidation of a commercial company and after discharging the claims of creditors, but prior to discharging the claims of stockholders or shareholders.

[2 February 2017]

Chapter II
Monitoring Provisions for Aid for Commercial Activity

Section 8.1 Special Conditions for Termination of Activities of Commercial Companies Receiving Aid for Commercial Activity

(1) If a commercial company which is in financial difficulty and receives aid in accordance with the laws and regulations governing aid for commercial activity, not later than six months prior to the term of liquidation of the commercial company specified in the decision of the European Commission or in the national laws and regulations regarding the granting of aid, concludes that the aid for commercial activity has not been fully repaid and will not be repaid until the end of the term of the provision of the aid, the commercial company shall terminate the activity and shall initiate the liquidation procedure of the commercial company, taking into account the conditions provided for in Paragraph two and three of this Section.

(2) Within the framework of the liquidation procedure initiated in accordance with Paragraph one of this Section, the subordinate liabilities shall be fulfilled only when the aid for commercial activity received has been fully repaid. Until the aid for commercial activity is repaid:

1) the inability to repay the aid for commercial activity and the non-fulfilment of the subordinate liabilities shall not constitute a basis for initiating insolvency proceedings;

2) the claim of the creditor of the subordinate liabilities shall not be secured, and also the creditor of the subordinate liabilities shall not be entitled to request depositing their claim amounts or the fulfilment of any other liabilities;

3) it shall be prohibited to pay liquidation quotas to members of the commercial company (shareholders, members, owners).

(3) The Enterprise Register shall exclude a commercial company from the public register even if, within the liquidation carried out in accordance with the conditions specified in this Section, the aid for commercial activity has not been repaid or the subordinate liabilities have not been fulfilled.

(4) If a part of the aid for commercial activity is not recovered, following the liquidation of the commercial company, this part shall be cancelled in the amount specified in the Law on the State Budget for the current year.

[2 February 2017]

Section 9. Monitoring Institutions of Aid for Commercial Activity

(1) The Ministry of Finance shall:

1) perform the initial assessment of the planned aid programme or the individual aid project notifications, except the initial assessment of the planned aid programme or individual project notifications within the scope of which it is planned to provide aid for activities with agricultural products, which are referred to in Annex I to the Treaty on the Functioning of the European Union, as well as in the field of fishery, aquaculture and forestry. This condition applies also to planned amendments in existing aid programmes or individual aid projects;

2) through the intermediation of Latvia's Representation to the European Union, send to the European Commission information regarding the aid programme or individual aid project notifications;

3) prepare an annual report regarding aid provided for commercial activities, except for aid provided for activities with agricultural products which are referred to in Annex I to the Treaty on the Functioning of the European Union, as well as in the field of fishery, aquaculture and forestry.

(2) The Ministry of Agriculture shall perform the initial assessment of the planned aid programme or the individual aid project notifications for activities with agricultural products which are referred to in Annex I to the Treaty on the Functioning of the European Union, as well as in the field of fishery, aquaculture and forestry.

Section 10. Initial Assessment of Planned Aid for Commercial Activity

(1) Every planned aid programme or individual aid project, as well as every planned amendment to existing aid programmes or individual aid projects prior to its implementation shall be submitted for the initial assessment to the Ministry of Finance, except changes of formal or administrative nature that cannot influence the assessment on compatibility of aid for commercial activities with the internal market of the European Union.

(2) Paragraph one of this Section shall be applied also to such aid for commercial activities which pursuant to provisions laid down in Acts of the European Union has been exempted from prior notification or submission of summary information to the European Commission, including de minimis aid.

(3) An individual aid project implemented within the scope of an aid programme which complies with Acts of the European Union and applicable procedures specified therein arising from Article 108 (3) and (4) of the Treaty on the Functioning of the European Union, does not have to be submitted for the initial assessment to the Ministry of Finance, except cases when the necessity of initial assessment arises from the aid programme or a decision of the European Commission.

(4) The Ministry of Finance shall perform assessment not later than within 20 working days from the receipt of aid programme or individual project.

(5) In submitting an aid programme or individual aid project for the initial assessment, if necessary, documents or copies thereof shall be appended to it, which certify the veracity of the reflected information.

(6) If all the necessary information has not been included in the aid programme or individual aid project in accordance with the provisions laid down in Acts of the European Union, the determined inaccuracies and the necessary additions shall be indicated by the Ministry of Finance in its opinion.

(7) For the assessment of a concrete aid programme or individual aid project, the Ministry of Finance may invite sector specialists or other experts.

Section 11. Submission of Notification of Aid for Commercial Activity or Summary Information to the European Commission

The aid programme or individual aid project notification, as well as summary information on the aid programme or individual aid project which is implemented in accordance with Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (Text with EEA relevance) shall be submitted by the grantor of aid to the European Commission electronically using the electronic system of aid for commercial activity notifications supervised by the European Commission.

[2 February 2017]

Section 12. Competence of the Cabinet in Ensuring Control of Aid for Commercial Activity

In order to ensure the rule of law of the implementation of aid for commercial activities, the Cabinet shall determine:

1) the procedures by which the aid programme or individual aid project notifications, as well as the summary information shall be submitted to the European Commission electronically, and by which the rights to use the electronic system of aid for commercial activities notifications shall be granted and cancelled;

2) the procedures by which information on the provided aid for commercial activities shall be published, annual reports on expenses related to aid for commercial activities shall be submitted to the European Commission electronically and by which the rights to use the electronic system of aid for commercial activities notifications shall be granted and cancelled;

3) territories of Latvia where regional aid for development may be granted to commercial companies, as well as the maximum permitted aid intensity;

4) the procedures by which the commercial company shall declare its compliance with the status of a small (micro) and medium-sized commercial company;

5) the procedures by which samples of the forms for accounting de minimis aid shall be approved and accounting and granting of de minimis aid shall be performed.

Section 13. Restrictions on the Provision of Information

Employees of the Ministry of Finance and invited experts are prohibited from disclosing information in public or some other way, which has been acquired in the assessment of aid programmes or individual aid projects, except for the cases provided for in laws and regulations.

Chapter III
Requirements for State or Local Government Institution Financial Relations with Commercial Companies

Section 14. Record-keeping of Financial Transactions

(1) A capital company under State or local government control shall ensure such accounting record-keeping which reflects information regarding transfers made from State or local government institution resources which the State or local government institution grants directly to a capital company under State or local government control or through the intermediation of capital companies under State or local government control or financial institutions, and utilisation of such resources.

(2) Separate accounting record-keeping shall be ensured by commercial companies to which special or exclusive rights have been granted in accordance with Article 106 (1) of the Treaty on the Functioning of the European Union or which have been entrusted to provide some kind of service of general economic interest in accordance with Article 106 (2) of the Treaty on the Functioning of the European Union, and which receive any kind of reimbursement payment (compensation) for the provision of such services, and also perform activities other than services of general economic interest.

(3) Commercial companies to which the requirement for separate accounting record-keeping applies shall establish a financial and organisational structure which ensures the possibility to identify costs and income associated with various activities (on the one hand - products or services in relation to which the commercial company has been granted special or exclusive rights or entrusted services of public significance, on the other hand - other products produced or services provided by the commercial company), as well as the methods on the basis of which costs and income are granted or divided for various activities.

(4) A commercial company shall keep the information referred to in Paragraphs one and three of this Section for 10 years following the last transfer of State or local government funds has been made and shall submit to the Ministry of Finance upon the request thereof. The Ministry of Finance shall send the submitted information to the European Commission through the intermediation of Latvia's Representation to the European Union.

(5) The requirements specified in Paragraph one of this Section shall apply to the following financial relation aspects of State or local government institutions and capital companies under State or local government control:

1) compensation of economic activity losses;

2) capital security;

3) non-repayable financial grants or loans with preferential conditions;

4) granting of financial advantages for waiving of profit or debt collection;

5) waiving of the usual fees for utilised State funds; and

6) compensation for the financial burdens imposed by State or local government institutions.

(6) In order to fulfil the requirement referred to in Paragraph three of this Section regarding the establishment of separate accounting record-keeping, in the commercial company:

1) internal accounting shall be separated for various activities;

2) all costs and income shall be correctly granted and divided, based upon consistently observed and objectively justified cost accounting principles; and

3) cost accounting principles shall be clearly defined, in accordance with which the separate accounting shall be organised.

Section 15. Requirements for Capital Companies of the Industrial Sector

(1) An industrial sector capital company is a capital company the main area of activity of which is manufacturing which forms at least 50 per cent of the annual turnover. The industrial sector covers activities which are included in the statistical classification of economic activities in the European Community (NACE Rev. 1) Section D - Manufacturing (Sub-sections from DA to DN inclusive).

(2) An industrial sector capital company controlled by the State or local government the net turnover of which in the last accounting year has exceeded 250 million euros shall each year not later than by 15 August submit the following to the Ministry of Finance:

1) annual accounts;

2) minutes of meetings of stockholders or shareholders;

3) information regarding allocated grants, subsidies, advantages associated with investment equity capital, credits, overdrafts and guarantees granted by State or local government institutions, including the conditions for the allocation thereof and indicating the interest rates, as well as guarantees, which the recipient of credit offers the lender;

4) information regarding granted equity capital or quasi-capital funds which are comparable to own capital, by this meaning State or local government investments in the equity capital of capital companies under State or local government control, as well as funds which are received or are granted through the intermediation of a group of companies under State or local government control or another capital company (also financial institution) under State or local government control, irrespective of whether it is the granting of internal funds in a group of companies or granting from outside, indicating the type of relations between the grantor and the recipient. The information shall indicate the grant conditions (common stock, preferential stock, stock with deferred payment of dividends or convertible stock, interest rates, dividend or convertibility rights granted together with stock);

5) information regarding paid out dividends and retained earnings; and

6) information regarding other State intervention types, including release from the performance of payments specified in legislation applied to capital companies controlled by the State or local government, as well as the performance of credits, grants, enterprise income tax and other similar payments.

(3) The Ministry of Finance each year by 31 March shall send information on industrial sector capital companies controlled by the State or local government the net turnover of which in the last accounting year has exceeded 250 million euros to the European Commission in electronic form through the intermediation of the Representation of Latvia in the European Union.

(4) The Ministry of Finance shall each year by 1 September send to the European Commission electronically, through the intermediation of Latvia's Representation to the European Union, the information referred to in Paragraph two of this Section.

(5) The information referred to in Paragraph two of this Section shall be provided for each:

1) capital company controlled by the State or local government separately including a capital company registered in another Member State, indicating information regarding internal or mutual transactions of capital companies controlled by the State or local government, as well as direct transactions between capital companies controlled by the State or local government and State or local government institutions;

2) a group of companies controlled by the State or local government which includes capital companies controlled by the State or local government if the consolidated turnover of such group of companies allows it to be classified as an industrial sector capital company.

(6) A group of companies controlled by the State or local government which unifies several legally independent capital companies controlled by the State or local government shall submit consolidated reports wherein information regarding economic activities in the group of capital companies, which are engaged in one and the same sector or closely associated sectors, shall be indicated. Groups of companies controlled by the State or local government which are financially associated, but are engaged in different sectors, shall not submit the consolidated report.

Section 16. Exceptions for Record-keeping of Financial Transactions

(1) The requirements specified in Section 14, Paragraph one of this Law shall not apply to the financial relations of State or local government institutions with:

1) a capital company controlled by the State or local government if the average turnover of such capital company during the previous two years prior to the year in which the funds referred to in Section 14, Paragraph one of this Law have been granted or used is less than 40 million euros;

2) a credit institution controlled by the State or local government if the average balance sheet total of such credit institution during the previous year prior to the year in which the funds referred to in Section 14, Paragraph one of this Law have been granted or used is less than 800 million euros;

3) a credit institution controlled by the State or local government if a State or local government institution invests in it State or local government funds with commercial conditions;

4) the Bank of Latvia.

(2) The requirements specified in Section 14, Paragraph three of this Law shall not apply to:

1) a commercial company if the average turnover of such commercial company during the previous two years commencing from the year in which in accordance with Article 106 (1) of the Treaty on the Functioning of the European Union it has been granted special or exclusive rights or in accordance with Article 106 (2) of the Treaty on the Functioning of the European Union it has been entrusted to provide some kind of service of general economic interest, is less than 40 million euros;

2) a credit institution controlled by the State or local government if the average turnover of such credit institution during the previous two years commencing from the year in which in accordance with Article 106 (1) of the Treaty on the Functioning of the European Union it has been granted special or exclusive rights or in accordance with Article 106 (2) of the Treaty on the Functioning of the European Union it has been entrusted to provide some kind of service of general economic interest, is less than 800 million euros;

3) a commercial company which in accordance with Article 106 (2) of the Treaty on the Functioning of the European Union has been entrusted to provide services of general economic interest, if the aid for commercial activity which it has received in any form is intended for a specified period and is granted taking into account an open, transparent procedure without discrimination.

Chapter IV
Recovery of Unlawful Aid for Commercial Activity

Section 17. Duty to Repay Unlawful Aid for Commercial Activity

(1) In accordance with the decision taken by the European Commission, a grantor of aid has a duty to ensure the repayment of such aid for commercial activity which has been granted to a commercial company without observing the conditions of Article 108 (3) of the Treaty on the Functioning of the European Union and Articles 2 and 3 of Council Regulation No 659/1999, as well as Commission regulations issued on the basis of Council Regulation (EC) No 994/98 of 7 May 1998 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to certain categories of horizontal state aid regarding the prior notification of aid or the sending of summary information to the European Commission.

(2) A grantor of aid shall recover unlawful aid for commercial activity taking into account the limitation period specified in Article 15 of Council Regulation No 659/1999 in respect of the right of the European Commission to request the recovery of unlawful aid for commercial activity.

Section 18. Procedures on Recovery of Unlawful Aid for Commercial Activity

(1) After the European Commission decision regarding the recovery of unlawful aid for commercial activity has been received, the grantor of aid shall perform the activities specified in the European Commission decision for specifying the amount of aid for commercial activity taking into account the conditions in the European Commission decision, Article 14 (2) of Council Regulation No 659/1999 and Article 11 of Commission Regulation No 794/2004.

(2) The grantor of aid shall take a decision regarding the recovery of unlawful aid for commercial activity and such aid for commercial activity shall be recovered according to the procedures specified in the Administrative Procedure Law and other laws and regulations. Dispute or appeal of the decision shall not suspend the operation thereof, except in the case where in accordance with Article 263 (4) of the Treaty on the Functioning of the European Union the decision taken by the European Commission is appealed to the Court of Justice of the European Union and in accordance with Article 278 of the Treaty on the Functioning of the European Union, the Court of Justice of the European Union has satisfied the submitted claim regarding the suspension of the implementation of the decision taken by the European Commission.

(3) If the aid for commercial activity has been received in accordance with a civil legal contract, the decision referred to in Paragraph two of this Section shall not be taken, but the unlawfully received aid for commercial activity shall be recovered and other disputes associated with such contract shall be resolved according to the procedures specified in the Civil Procedure Law and other laws and regulations.

Transitional Provisions

1. With the coming into force of this Law, the Law On Control of Aid for Commercial Activity (Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 2003, No. 2; 2004, No. 9; 2006, No. 24; 2007, No. 23; 2008, No. 15; 2009, No. 10; Latvijas Vēstnesis, 2013, No. 193), is repealed.

2. By 31 December 2014 the Cabinet shall issue the regulations referred to in Section 12 of this Law.

3. Until the issuing of a new Cabinet Regulation, but not later than until 31 December 2014, the following Cabinet Regulations shall be applied:

1) Cabinet Regulation No. 100 of 6 February 2007, Procedures by which Aid Programme or Individual Aid Project Notifications shall be Submitted to the European Commission Electronically, and by which the Rights to Use the Electronic System of Aid Notifications shall be Granted and Cancelled, insofar as they are not in contradiction with this Law;

2) Cabinet Regulation No. 964 of 25 November 2008, Regulations Regarding Declaration Procedure of Commercial Companies in Conformity with Small (Micro) or Medium-sized Commercial Company, insofar as they are not in contradiction with this Law;

3) Cabinet Regulation No. 850 of 4 August 2009, Regulations Regarding Regional Development Aid in the Republic of Latvia, insofar as they are not in contradiction with this Law;

4) Cabinet Regulation No. 313 of 17 June 2014, Procedures for Accounting and Granting of de minimis Aid and Samples of de minimis Aid Accounting Forms, insofar as they are not in contradiction with this Law.

Informative Reference to European Union Directives

This Law contains legal norms arising from Commission Directive 2006/111/EC of 16 November 2006 on the transparency of financial relations between Member States and public undertakings as well as on financial transparency within certain undertakings (Text with EEA relevance).

This Law shall come into force on 1 July 2014.

This Law has been adopted by the Saeima on 19 June 2014.

President A.Bērziņš

Adopted 27 June 2014


1 The Parliament of the Republic of Latvia

Translation © 2019 Valsts valodas centrs (State Language Centre)

 
Document information
Status:
In force
in force
Issuer: Saeima Type: law Adoption: 19.06.2014.Entry into force: 01.07.2014.Theme:  Commercial rightsPublication: Latvijas Vēstnesis, 123, 27.06.2014. OP number: 2014/123.1
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