Article 5
Definition of aids provided

2) For investments and/or equipment leasing pro-grams for the production of electricity by mild forms of energy, and especially wind, solar, hydroelectric and geothermal, implemented either by undertakings pro-ducing energy from the aforementioned mild forms of energy under instance (b), of para. 1, article 3, or by manufacturing undertakings, farming and fishery un-dertakings using modern technology, mining undertak-ings quarrying, treating and, in general, utilising indus-trial minerals, undertakings standardising, packaging and preserving products of the primary sector on be-half of the same or third parties, international trade companies, and tourist undertakings, under instances (a), (g), (h), (i), (k), (q), and (t) of para. 1, article 3, as well as undertakings of the O.T.A., or the Prefectural local authorities, or co-operatives under instance (l) of the same paragraph above, as well as investments or programs for electricity and heat co-production, im-plemented by the above undertakings, uniform aid rates shall be provided for all areas, including area A, as follows:
(i) Grant 40%
(ii) Interest subsidy 40%
(iii) Leasing subsidy 40%

or alternatively
(i) Tax allowance 100%
(ii) Interest subsidy 40%.
f. For investments and other expenditures of eligible manufacturing undertakings concerning studies, equipment, installation and operation of the necessary infrastructure and processes, as well as expenditures for the certification of products and of the quality as-surance procedures, the conversion of the manufac-turing plants so as to become more flexible, the intro-duction and adaptation of environmentally friendly technology to the manufacturing process, the estab-lishment or expansion of industrial or craft industry plants for the ecological dismantling of products con-sumed in Greece, as well as investments for the pro-duction of innovative products, the introduction of in-novations in the manufacturing process, the creation of an invention prototype, the dues paid for the inter-national patent registration of the invention by natural persons or legal entities, the dues for the annual re-newal of the international patent registration of the in-vention for a five year term, as specified under sub-instances (xvii), (xviii), (xix), (xx) and (xxi), of instance (a), of para. 1, article 3, only a grant shall be provided at a uniform rate of 40%, for all areas, including area A, irrespective of whether the investments and other such expenditures shall be implemented by new or old organisations.
g. For investments of undertakings rendering quality services under instance (f), of para. 1, article 3, only a grant shall be provided at a uniform rate of 40%, for all areas, including area A, irrespective of whether the in-vestments and other such expenditures shall be im-plemented by new or old organisations.
h. For investments of public car parks, under in-stance (m), of para. 1, article 3, only a grant shall be provided, set uniformly at 600,000 drachmas, per law-ful parking place, for all areas, including area A, irre-spective of whether the investments and other such expenditures shall be implemented by new or old or-ganisations. This grant amount may be readjusted by virtue of joint decisions of the Ministers of National Economy and Environment, Physical Planning and Public Works.
i. For investments and/or equipment leasing pro-grams of the joint venture centres and the interna-tional trade companies under instances (p) and (q), of para. 1, article 3, the following aid rates shall be pro-vided:

Area
Grant rates
Interest subsidy rates
Leasing subsidy rates
All areas of the country
30%
30%
30%
Abroad
25%
25%
25%

j. For investments of the commercial undertakings under instance (r), of para. 1, article 3, only the tax al-lowance shall be provided as follows:

Area
Tax allowance rates (tax-free reserves)
All areas of the country
50%

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