Recital 12

(12) Where an undertaking is active in one of the sectors excluded from the scope of this Regulation and is also active in other sectors or has other activities, this Regulation should apply to those other sectors or activities, provided that the Member State concerned ensures, by relying on appropriate means, such as separation of activities or separation of accounts, that the activities in the excluded sectors do not benefit from the de minimis aid. The same principle should apply where an undertaking is active in sectors to which lower de minimis ceilings apply. If an undertaking is not able to ensure that the activities in sectors to which lower de minimis ceilings apply only benefit from de minimis aid up to those lower ceilings, the lowest ceiling should apply to all activities of the undertaking.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.