THE LEVEL PLAYING FIELD IN CRISIS MODE 57 6. AID CATEGORIES AVAILABLE FOR TOURISM AND EXAMPLES OF AID MEASURES IN THE TOURISM AND RELATED SECTORS This Chapter analyses each aid category introduced by the Temporary Framework and shows with examples from different Member States how these options can be best used to help undertakings active in the tourism sector or providing services linked to tourism. 6.1. Aid Under Article 107(3)(b) TFEU: Aid Categories of the Temporary Framework82 6.1.1. LIMITED AMOUNTS OF AID Aid under Section 3.1 of the Temporary Framework (“Limited amounts of aid”, 3.1 TF aid) is a very flexible one as under this aid category 1.8 million euros (previously, until 28 January 2021, 0.8 million euros) per undertaking, i.e., per group of companies83 (with lower inner ceilings applicable to agricultural production and fishery activities)84. The aid ceiling applies on a cumulative basis, i.e. aid grantors must take into account any other aid the beneficiary undertaking has received as 3.1 TF aid to date to determine whether the new 3.1 TF award will fit under the cap85. The cap can be “cleansed” from past 3.1 TF aid if the beneficiary repays the aid previously used86. 3.1 TF aid can be granted in a number of forms, including direct grants, tax and payment advantages, repayable advances, guarantees, loans and equity. Flexibility is combined with simplicity if 3.1 TF aid is granted in various forms: the amount of aid is always the “nominal value” of the instrument for the purpose of determining whether the overall cap (generally, 1.8 million euros) would be exceeded with the new aid87. This means that a direct grant of 10,000 €, for the purposes of the overall aid ceiling, is “worth” the same as a loan of 10,000 € or a guarantee on a 10,000-euro-loan. 3.1 TF aid already granted can 82 The information in this section is based on State aid rules as effective on 1 March 2021. 83 Under State aid rules, multiple legal entities qualify as one undertaking if they form a single economic unit, meaning they are controlled together, cf. point 11 of the NoA referred to in footnote 25. 84 Points 22(a) and 23(a) of the Temporary Framework. 85 Points 22(a) and 23(a) of the Temporary Framework. 86 Footnote 19 of the Temporary Framework. 87 Points 22(a) and 23(a) of the Temporary Framework.
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