Intro
Foreword
Contents
About the Author
Abbreviations
1 Introduction and Background
1.1 Introduction and Background
1.2 De Minimis and State Aid
1.3 State Aid and De Minimis in the Context of COVID-19
1.3.1 State Aid in Exceptional Circumstances
1.3.2 Temporary Framework for State Aid Measures to Support the Economy During the Current COVID-19 Outbreak
1.3.3 De Minimis in Exceptional Circumstances
1.4 Procedural and Implementation Regulation
1.5 Aid for Financing Undertakings Providing SGEI

1.6 Aid in the Agriculture Sector and in the Fishery and Aquaculture Sector
1.6.1 In General
1.6.2 Aid in the Agriculture Sector
1.6.3 Aid in the Fishery and Aquaculture Sector
1.7 Aid Exempt from Notification
1.8 European Structural and Investment Funds
References
2 De Minimis Aid: Growing Pains
2.1 In General
2.2 De Minimis Communications, Regulations and Case-Law
2.3 The Role of the European Commission and the Role of the Member States
2.4 Certain Problematic Topics of the General De Minimis Regime
References
3 De Minimis Regimes: General and Special

3.1 Introduction
3.2 Legal Framework: A Few General Aspects
3.3 General Regime and Special Regimes: Common Aspects
3.4 De Minimis Aid to Road Freight Transport
3.5 Special De Minimis Regimes
3.5.1 De Minimis Regime in the Agriculture Sector
3.5.2 De Minimis Regime in the Fishery and Aquaculture Sector
3.5.3 De Minimis Regime for the Financing of Undertakings Providing SGEI
References
4 Scope of the General De Minimis Regime
4.1 Material and Personal Scope: General
4.1.1 Material Scope
4.1.2 Personal Scope
4.2 Material Scope: Economic Activity Sectors

4.2.1 In General
4.2.2 Exclusions
4.2.3 Undertakings Active in Sectors Excluded and Not Excluded Under the General De Minimis Regime
4.2.4 General De Minimis Regime in Action
4.3 Personal Scope: Notion of "Single Undertaking"
4.3.1 Notion of "Undertaking" for the Purpose of Applying the State Aid Regime
4.3.2 Notion of "Single Undertaking" for the Purposes of Applying the General De Minimis Regime
4.3.3 Defining "Single Undertaking" Criteria
4.3.4 Case-Law on the Concept of a "Single Undertaking" Under the De Minimis Regime

4.3.5 Notion of "Single Undertaking" and Legal Concept of "Beneficiary" of ESIF
4.3.6 Application of the Concept of "Single Undertaking" by a Member State
4.4 Personal Scope: Legal Concept of "Firms in Difficulty"
4.4.1 Background and Current Regime
4.4.2 De Minimis Aid that May Be Granted to "Firms in Difficulty"
4.4.3 De Minimis Aid that Cannot be Granted to "Firms in Difficulty"
4.4.4 Issues in Connection with the Legal Concept of "Firms in Difficulty"
4.4.5 Guiding Elements of the Legal Concept of "Firms in Difficulty"