CHAPTER A ΄
GENERAL PROVISIONS
Article 22
General principles
1. The Support Programme for Audiovisual Works entitled ‘Cash Rebate Greece’ (hereinafter referred to as the CRGR Programme) concerns the production of audiovisual works in Greece and includes three (3) distinct aid schemes as follows: CRGR-Film and TV (hereinafter referred to as CRGR-FTV), (b) CRGR-Animate (hereinafter referred to as CRGR-Animate) and (c) CRGR-Video Game Development (hereinafter referred to as CRGR-VGD).
2. The CRGR Support Program aims to enhance economic growth, increase employment and promote the country as a destination for the implementation of investment projects in the audiovisual industry through the support of domestic and attracting international investments in this sector.
3. Grants for aid schemes under the CRGR Support Programme shall be covered by the Public Investment Programme (PIP), which shall record the relevant planned expenditure for each financial year and for each aid scheme, depending on the availability of PIP resources and originating from national resources or European Structural and Investment Funds and other financial institutions, in accordance with the provisions of national and EU legislation.
4. The annual ceiling of the grant for aid schemes (a) and (b) of the Programme is set by 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 on the Functioning of the European Union (OJ 2014 L 187). For aid scheme (c) of the Programme and until its approval by the European Commission, following notification, the provisions of Commission Regulation (EU) No 2831/2023 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid shall apply.
Article 23
Definitions
For the purposes of this Decision, the definitions laid down in Article 2 of 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 on the Functioning of the European Union and the following definitions shall apply:
1. Audiovisual production: economic activities which, in accordance with Decision No 1100330/1954/ΔΜ/2008 of the Deputy Minister for Economic Affairs and Finance entitled ‘Definition of a new National Nomenclature of Economic Activities Activity Activity Activity Code Numbers (KAD) 2008’ (B΄ 2149), fall under the following categories by aid scheme: for the CRGR-FTV scheme, the economic activities; (aa) 59.11 Film, video and television programme production activities; and (ab) 59.12 Services accompanying the production of films, videos and television programmes; (b) for the CRGR-Animate scheme, the economic activities of if the production of an audiovisual work concerns an animation, as well as the economic activities 59.12.14 Visual effects services for films and 59.12.15 Animation services, (c) for the CRGR-VGD scheme, the economic activity 62.01.21 Prototyping of computer game software.
2. Independent audiovisual work: the episode or series of episodes of a television series or mini-series, the television film or the cinematographic film regardless of the length of time. The content of the above can be: for the CRGR-FTV scheme, fiction or creative documentation (documentary), (b) for the CRGR-Animate scheme, animation or interactive or virtual or augmented reality (AR/VR) content, and (c) for the CRGR-VGD scheme, digital gaming, cultural or educational. The above stand-alone audiovisual works shall be produced for a user experience in linear or non-linear form, with interactive or non-interactive applications and with the possibility of distribution across multiple platforms, such as free terrestrial television, pay-TV, internet television, on-demand services, cinema screens, distribution and viewing websites for television and cinematographic works, social media, in whole or as part of applications and programmes for computers, tablets, gaming machines and mobile phones.
3. Difficult audiovisual work: the stand-alone audiovisual work, the only original of which is in Greek, the first and second works of a director, works with a budget of up to five hundred thousand (500,000) euros and works with limited commercial exploitation potential in international markets.
4. Investment plan: the production of a stand-alone audiovisual work which is implemented in Greece and which falls within the sectors of economic activity referred to in 1 and concerns all stages of the production process, i.e. the stages of production of an audiovisual work, including post-production, irrespective of the way in which it is distributed and the means by which it is transmitted and displayed to the final recipient-viewer. Specifically with regard to the CRGR-VGD scheme and the economic activity 62.01.21 Production of computer game software prototypes, an investment project means the production of a stand-alone audiovisual work implemented in Greece and relating to the entire software development process, from the initial design to the creation of the final prototype for publication and commercial exploitation.
5. Start of investment project: for the CRGR-FTV scheme means the first point in time: (aa) either the start of the production works related to the investment carried out in the Greek territory, depending on the applicable framework of the decision to include funding in the investment scheme, (ab) either the first legally binding commitment to lease equipment or another commitment in the Greek territory, which makes the investment irreversible, (b) for the CRGR-Animate scheme, the first point in time of the start of works to create any of the elements specifically required for the production of animations, such as character design and static display of project milestones accompanied by a grammatical description (storyboard), which result from the first legally binding commitment related to them, and (c) for the CRGR-VGD scheme, the first point in time of the start of works to draft the game design document, which, inter alia, includes the detailed recording of the game characteristics, the mathematical statistical analysis of the mechanisms and the design of the individual levels of the game (level design). Preparatory work, such as obtaining permits, is not considered as a start of work for all aid schemes.
6. End of investment plan: the date of the application for the appointment of a chartered accountant or audit firm in order to start the expenditure certification process, referred to in the decision to include the financing of the investment project. The end date of an investment plan may not exceed three (3) years from the start date of the investment plan.
7. Granting Authority of the ‘CRGR’ aid schemes: the National Centre for Film, Audiovisual and Creation SA-Creative Greece.
8. Amount unduly paid: any expenditure which does not correspond to a delivered product, work or service of equal value, in accordance with the terms of the financing inclusion decision, which undertook to implement the investment plan.
9. Recovery: repayment by the recipient of sums unduly or unlawfully paid.
10. Firm in difficulty: as defined in Article 2.18 of 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 on the Functioning of the European Union.
Article 24
Applicable law – General principles
1. The inclusion of financing of investment projects in the aid schemes of the CRGR Programme: (a) For schemes a and b of the Programme is governed by 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 on the Functioning of the European Union (General Exemption Regulation (GBER)), and in particular the provisions of Chapters I and II thereof, as well as Article 54 thereof, (b) for scheme c of the Programme and until its notification to the European Commission and approval, is governed by Commission Regulation (EU) No 2831/2023 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid, (c) for all aid schemes of the Programme if they are financed from resources of the NSRF 2021-2027, is governed by Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions for the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund, and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (L 231).
2. Investment projects included in the schemes of this Aid Programme shall be governed by the following rules:
(a) Cumulation rule: (aa) Investment projects supported in accordance with the schemes of the CRGR Programme may also be included in another State aid scheme. In particular, aid under these schemes may be cumulated with aid under specific other schemes, provided that the conditions laid down in Article 8(3), (4) and (5) of the GBER are met. In order to verify compliance with the limits on maximum aid intensities and maximum aid amounts laid down in the Regulation for this programme, the total amount of aid granted, where applicable, to the aided investment project and to the undertaking shall be taken into account and the case of artificial splitting shall be checked in accordance with Article 4(2) and Article 8(1) of the GBER. In cases where the reinforcement of the schemes of this Programme is combined with Union funding, which is centrally managed by the institutions, bodies, joint undertakings or other bodies of the Union and is not under the direct or indirect control of the State, Article 8(2) of the GBER shall apply.
(ab) The reinforcement of the CRGR Programme schemes may be combined with other State aid, with the limitation of the total public funding for the same eligible costs not to exceed a cumulative fifty per cent (50%) the total production cost of the audiovisual work. This limit is extended to sixty percent (60%) ) the eligible costs of the audiovisual work in the case of cross-border production and 80 % (80%) the eligible costs of the audiovisual work in case of production of a difficult audiovisual work. In the above cases of combination of State aid, the amount of aid granted is obtained when the maximum amount of aid obtained for the investment project under Commission Regulation (EU) No 651/2014 is reduced by the amount of State aid with which production has already been supported.
Incentive effect: the aid has an incentive effect only if the beneficiary has submitted an application to include funding in the aid scheme before the start of work on the investment project, as defined in Commission Regulation (EU) No 651/2014 and specified in Article 23(5).
3. Aid schemes under this Programme may not include projects of bodies for which an aid recovery procedure is pending, following a previous decision of the European Commission declaring such aid illegal and incompatible with the internal market, in accordance with Article 1(4) of Commission Regulation (EU) No 651/2014. Every investor, when submitting the application for inclusion of funding in the schemes referred to herein, must declare that he has not received any State aid against which the procedure referred to in the previous subparagraph has been initiated by presenting a debt certificate from the competent tax office.
4. For the purposes of implementing the aid schemes referred to in this Article, resources made available directly from European Union programmes without the participation of Member States in the award decision shall not constitute State aid and the aid derived therefrom shall not be taken into account for the purposes of respecting the aid ceilings referred to in this Article, provided that the total amount of public funding granted for the same eligible costs does not exceed the most favourable funding rate laid down in the applicable rules of Union law.
CHAPTER B ΄
KEY PROGRAMME ELEMENTS
Article 25
Type of aid
1. The investment projects for audiovisual works included for financing under the CRGR-FTV and CRGR-Animate schemes are supported through the provision of an investment incentive, which consists in the grant by the Greek State of a sum of money to cover part of the eligible costs of the investment project which is calculated, after the certified end of the investment project, as a fixed percentage of forty percent (40%) ) on the value of the eligible production costs, as defined in paragraph 3 hereof.
2. Investment projects in audiovisual works included for financing under the CRGR-VGD scheme are supported through the provision of an investment incentive consisting in the grant by the Greek State of a sum of money to cover part of the eligible costs of the investment project, calculated as follows: Percentage (10)%) ) on the value of the eligible costs, as defined in paragraph 3 of this article, of the initial production phase (vertical slice), after the certified completion of the works of this phase of implementation of the investment plan. Upon adoption of the decision to join the aid scheme, an advance of fifty per cent may be granted (50%) ) the grant for the first phase. The advance shall be recoverable from the Granting Authority if the audit for any phase or sub-phase is not successfully completed in accordance with the provisions hereof. Thirty percent (30)%) ) on the value of the eligible costs, as defined in paragraph 3 of this article, of the final phase of the completion of the investment plan, after the certified completion of the works of that phase of the implementation of the investment plan. Each phase may have individual sub-phases laid down in the ministerial decision referred to in Article 87(1).
3. The eligible costs of all the aid schemes of the Programme are the costs for the production of an audiovisual work, which are incurred in the Greek territory and do not exceed eighty per cent (80%) ) the total production costs of the audiovisual work (eligible production costs).
Article 26
Integrated and non-investment projects
1. The aid schemes of the CRGR Programme shall include investment projects for stand-alone audiovisual works, which meet the conditions of this Law and the cultural criteria, as set out in the ministerial decisions referred to in Article 87(1).
2. In order to include in the CRGR-FTV aid scheme funding for an investment plan for an audiovisual work with fictional or creative documentary content, the total eligible costs incurred in Greece, regardless of the size of the applicant, must amount to at least: (a) EUR 200 000 for such expenditure on a cinematographic or television film with fiction content and EUR 60 000 for creative documentary content; (b) EUR 60 000 for such expenditure on a cinematographic or television short film regardless of content; (c) EUR 120 000 per episode produced for such expenditure on an episode or series of mini-series episodes up to sixteen (16) episodes with fiction content, whether based on an original script or adapted from a previous work; (d) EUR 35 000 per episode produced for such expenditure on an episode or series of a television series with fiction content with a minimum number of episodes of seventeen (17) and a maximum of episodes per cycle as set out in paragraph 5; irrespective of whether they are based on an original scenario or are adaptations of a previous work (and (e) at the amount of twenty-five thousand (25,000) euro per episode produced for such expenditure on episodes or cycles of episodes of a television series containing creative documentation (documentary) content and a maximum of episodes per cycle as set out in paragraph 5.
3. In order to include funding for an investment plan for an audiovisual work with animation content in the CRGR-Animate aid scheme, the total eligible costs incurred in Greece, regardless of the size of the applicant, must amount to at least: EUR 80 000 for the expenditure in question on a cinematographic or television film or interactive film or a film with augmented reality (AR) and virtual reality Animation (VR) content; EUR 50 000 for the expenditure in question on a cinematographic or television short film or interactive short film or short film with augmented reality (AR) and virtual reality Animation (VR) content; EUR 60 000 for the expenditure in question on a television episode or series of seventeen (17) episodes and up to the ceiling laid down in paragraph 5 with animation, augmented reality (AR) and virtual reality (VR) content and an interactive series, irrespective of the size of the operator.
4. In order to include funding for an investment plan for an audiovisual project with digital game content (videogame development) in the CRGR-VGD aid scheme, the total eligible costs incurred in Greece, regardless of the size of the applicant, shall amount to at least EUR 60 000.
5. The investment plans of television or mini-TV series of approx. (c), (d) and (e) of paragraph 2 and point (c)paragraph 3 shall be reinforced for the first two cycles. Any subsequent cycles are not an eligible investment project. The reinforced first circle of approx. (d) and (e) of paragraph 2 and point paragraph 3, if the latter is not a mini-series, it shall have a maximum episode limit of one hundred and fifty (150). The aided second cycle may include up to twenty-five percent (25%) ) more episodes than approved in the first cycle.
6. All the minimum required eligible expenditure implemented in the Greek territory referred to in paragraphs 2 to 4 shall be subject to compliance with the provisions of Article 54(4) of the GBER on territorial spending obligations.
7. The following types of audiovisual works are not included in the support schemes of the CRGR Programme: (a) videotaped or filmed artistic performances and events, such as theatre, opera, dance, music, (b) any kind of sports broadcast, sports review and coverage of a sports match or event, (c) informative, news, fact review and information programmes and programmes, (d) various entertainment programmes, speech programmes and television interviews, (e) advertising spots, teleshopping programmes and social messages, (f) programmes with pornographic content, (g) programmes presenting and promoting various corporate, entertainment and cultural activities, (h) purely educational programmes and tele-education and tele-information programmes, (i) programmes affecting human dignity and programmes introducing or promoting discrimination based on sex, racial or ethnic origin, nationality, religion or belief, disability, age or sexual orientation; television or telephone games, online gambling and social betting games, lotteries and competitions, in particular with prize money, digital gambling and betting programmes, indirect or direct economic benefit as well as digital games with pornographic content or digital games that impair human dignity and programmes that discriminate or promote discrimination on the basis of sex, racial or ethnic origin, nationality, religion or belief, disability, age or sexual orientation.
Article 27
Beneficiaries of aid
1. Beneficiaries of aid under the CRGR-FTV and CRGR-Animate schemes may be:
either the companies, established or having a branch, or will operate in the Greek territory at the time of application for membership and operate for the purpose of: (aa) the production or execution of audiovisual or animated works, (ab) the production of audiovisual or animated works in the context of cross-border production, i.e. production financed by more than one Member State and involving producers from more than one Member State. For the implementation of sub. (ab) the application for inclusion of funding is submitted by a production undertaking that is established or has a branch or will operate in the Greek territory and the aid is provided in full to it in accordance with the terms hereof. In any event, the same eligible costs cannot be used to obtain a similar benefit in the context of operating the cross-border production of the audiovisual work.
(b) Foreign undertakings producing audiovisual works which have their permanent establishment or registered office in States which do not fall within the concept of non-cooperative States, in accordance with Article 65(3) of the Income Tax Code (Law 4172/2013, Government Gazette, Series I, No 167), provided that for the purposes of this Law they contract with an undertaking which is established or has a branch or will operate in Greek territory and operates for the purpose of carrying out the production of audiovisual works or part of them. For the purposes of this case, the application for inclusion of funding shall be submitted by the undertaking which is established or has a branch or will operate in Greek territory and which operates with a view to the production or execution of audiovisual works, and the aid shall be granted to the undertaking expressly designated by the parties to the application for inclusion of funding as its beneficiary.
2. Beneficiaries of the aid under the CRGR-VGD scheme are undertakings of any legal form which are established or have a branch at the time of payment of the aid in Greece and which operate for the purpose of producing or executing the production of game software prototypes provided that: have the specific SMR as primary or secondary in the last calendar year; (b) have released for sale, within the last year, at least one commercial digital game in a digital store for computer games, consoles or mobile devices. The previous release shall not take into account digital games that are not included in the programme in accordance with Article 26(6). Foreign undertakings which have their permanent establishment or registered office in States which do not fall within the concept of non-cooperative States, in accordance with Article 65(3) of the Income Tax Code, shall also be considered beneficiaries if, for the purposes of this Law, they contract with an undertaking which is established or has a branch or will operate in Greek territory and operates for the purpose of producing prototypes of game software of the CAR in question. In this case, the application for inclusion of funding is submitted by the undertaking that is established or has a branch or will operate in the Greek territory, and the aid is provided to the undertaking explicitly designated by the parties to the application for inclusion of funding as its beneficiary.
3. Undertakings established or having a branch or which will operate in the Greek territory, irrespective of whether they produce the audiovisual or animated works or perform the production of audiovisual or animated works, must, at the time of the start of the investment project and on the date of granting of the aid, take one of the following forms: a) sole proprietorship, b) legal person or legal entity engaged in commercial activity, c) cooperative, d) enterprise operating in the form of a joint venture provided that it is registered in the General Commercial Registry (GEMI), indicates in its articles of association the commercial activity it carries out and has the codes 59.11 or 59.12 or 59.12.14 or 62.01.21. For the purposes of points (a), (b) and (c), companies that are in the process of being established or are in the process of being merged must have completed the publicity procedures before the start of the investment plan.
4. The following shall not be considered beneficiaries of the aid under this scheme: a) undertakings in difficulty within the meaning of Article 2(18) of the GBER, b) undertakings which have ceased the same or a similar activity within the European Economic Area in the two (2) years prior to submitting their application for investment aid, c) undertakings implementing investment projects carried out on the initiative of and on behalf of the public sector or the television station of the Hellenic Parliament, on the basis of a contract for the execution of works, concessions or the provision of services.
Article 28
Eligible costs
1. The eligible costs for the aid schemes CRGR-FTV and CRGR-Animate are: (a) costs relating to writer’s fees in accordance with Article 54(8) of the GBER, director and copyright for musical investment, in particular for the CRGR-Animate aid scheme, in addition to the animation designer, the storyboard designer and the character designer, (b) costs for any kind of services directly related to the production of the audiovisual work, such as accommodation and food, travel, renting of equipment, studios, post-production costs, (c) the wage costs of jobs for the implementation of the investment plan, (d) costs for the supply of materials and (e) costs relating to improving accessibility for persons with disabilities. The following restrictions shall apply to the calculation of the total eligible cost of production: a) the insurance premiums and the costs of providing guarantees are taken into account in their entirety, with a maximum eligible cost of five per cent (5%) ) of the total eligible production cost, b) the remuneration for script and music rights, as well as the remuneration of the director, the screenwriter and the two leading actors, are counted up to thirty-five percent (35%) the total eligible cost; (c) the costs of financial assets, fixed assets and their depreciation, such as technological equipment, land and buildings, borrowing costs, bank charges; (cb) promotion, promotion and communication costs, are not included in the total eligible production cost.
2. The eligible costs for the CRGR-VGD aid scheme are the costs directly related to the audiovisual work as follows: expenditure relating to staff remuneration, (b) expenditure relating to the costs of related services such as translation, actors, and authorship up to ten per cent (10)%) the amount of the eligible costs, if they are incurred in languages other than Greek; (c) costs relating to invoices for the provision of other services by third parties up to twenty per cent (20%) ) the amount of the eligible costs, (d) costs related to PEGI Rating, (e) costs related to software licences, purchase of game assets, rentals (equipment and studios), purchase of console development equipment (dev-kit) up to five percent (5%) the amount of the eligible costs; (f) costs relating to operating costs of a business, such as rent, accountant, lawyer, bills, subscription to the General Commercial Register up to five per cent (5%) ) the amount of the eligible costs, and (g) costs relating to the costs of maintaining an account in the digital store (store) through which the game will be distributed. Costs of the investment project, which are incurred in the period between the application for inclusion and the start of the investment project, may be included and supported, provided that they meet the conditions of eligibility of the costs of "VGD Greece". For the calculation of the total eligible cost of production, a) the costs of financial assets, fixed assets and their depreciation, such as technological equipment, land and buildings, borrowing costs, bank charges, b) promotional, promotional and communication costs are not counted in the total eligible cost of production.
3. The starting date for eligibility of expenditure for all aid schemes shall be the date of submission of the application for inclusion of funding. These costs do not include costs for the production of the pilot of a stand-alone audiovisual work. In the case of expenditure before the above-mentioned date of application for inclusion of financing, with the exception of expenditure on preparatory production actions which do not constitute an event of initiation of an investment project in accordance with Article 23(5), the entire investment project shall become ineligible for financing under all the aid schemes referred to in this Law.
4. Aid shall not be reserved for specific production activities or for individual parts of the production value chain. Aid for film studio infrastructure is not eligible.
5. In the case of audiovisual works with eligible expenditure of more than EUR 8 million (EUR 8 000 000), for the expenditure referred to in paragraph 1, relating to director’s fees and remuneration for the two (2) leading roles (cast), in particular for the CRGR-Animate aid scheme, in addition to animation designer’s fees, documents issued by natural persons or companies or other legal entities with their registered office or permanent establishment in a foreign country may be obtained, provided that it is not a non-cooperative State within the meaning of Article 65(3) of the Income Tax Code (Law 4172/2013, Government Gazette, Series I, No 167). The value of the foreign documents referred to in the first subparagraph, excluding value added tax, may not exceed twenty per cent (20%) the total eligible costs of the investment project.
CHAPTER C ΄
INVESTMENT PROJECT FINANCING INCLUSION PROCEDURE
Article 29
Submission of an application for inclusion of funding
1. An application for inclusion of investment project funding in the aid schemes of the CRGR Programme shall be submitted to the Granting Authority, up to ten (10) days before the start date of the investment project, which shall be stated in the application for inclusion of funding, through an information system set by the Granting Authority. The applicant undertaking shall be informed electronically of the receipt and registration of its application.
2. As regards the aid schemes CRGR-FTV and CRGR-Animate, the application for inclusion of funding shall be accompanied by an investment project file containing, failing which it shall be inadmissible: a) the details of the beneficiary company (name, size, solvency), b) the description of the investment plan (timetables of the investment plan with indication of the start of the main shootings, if any, including the start and end dates of the shooting days required in Greece and the place or places where they will take place, a statement of the cultural criteria to which it belongs, a summary of the scenario or scenario, key artistic factors, as well as employees who will be employed during the works in Greece, c) the financial details of the investment plan (a detailed budget, specifying the costs to be incurred in the Greek territory, a financing plan, including any other State aid and their aid rate), a list of the costs of the investment plan and the amount of public funding required for it.
3. As regards the CRGR-VGD aid scheme, the application for inclusion of funding shall be accompanied by an investment project file containing, failing which it shall be inadmissible: a) the details of the beneficiary company (name, size, solvency), b) the description of the investment plan (timetables of the investment plan with indication of the start of the basic works, the phases and the implementation deliverables, the statement of the cultural criteria to which it belongs, the summary of the scenario or scenario, the main artistic and other factors, as well as the employees who will be employed during the works in Greece, c) the financial details of the investment plan (a detailed budget, specifying the costs to be incurred in the Greek territory, a financing plan, indicating any other State aid and their aid rate), a list of the costs of the investment plan and the amount of public funding required for it.
4. For the submission of an application for inclusion of funding in all aid schemes of the Programme, a fee is paid, the amount of which is set at 0.0005%) of the total eligible costs of the investment project. For the production of more than one episode or the production of a cycle of episodes of a television series or mini-series, of any content (i.e. fiction or documentaries or animation), the fee shall be calculated on the basis of the total eligible costs of all episodes, or of the cycle of episodes, included in the application for funding. In any event, the above amount of the fee may not be less than EUR 500 in the case of the CRGR-FTV aid scheme and EUR 200 in the case of the other two aid schemes.
Article 30
Evaluation procedure and content – Bodies
1. The procedure for assessing the application for inclusion of financing for an investment project in all aid schemes under this Programme shall be completed within three (3) months of its submission to the information system.
2. The evaluation of applications for inclusion of funding concerns the verification of the completeness and legality of the supporting documents in the investment project file, as well as the evaluation of the content and is carried out by three-member Evaluation Committees under Article 39, which are set up by decision of the competent body of the Granting Authority, following a recommendation from the competent services of the latter, which is posted on DIAVGEIA, the information system of the Granting Authority and any other system mandatorily defined by the applicable legislation.
3. The procedure for checking the completeness and legality of the application may not exceed thirty (30) days and shall be carried out as follows: the Evaluation Committee checks the supporting documents of the investment plan file within twenty (20) days from the submission of the application and if it finds the need to resubmit, supplement or correct these supporting documents, it is obliged to inform the applicant undertaking by e-mail; (b) the applicant undertaking is obliged, within ten (10) days, to resubmit, supplement or correct the relevant supporting documents or data in order for the file to be complete. After thirty (30) days no extension for resubmission, completion or correction of supporting documents can be given. If the applicant undertaking does not submit the missing supporting documents or data or the supporting documents and data it submits are incorrect, the application is rejected and the applicant undertaking is immediately informed and the fee is forfeited to the State. An extension of the time limit may be granted only in the event of exceptional or unforeseeable circumstances or due to the substantiated fault of a public body, which is delaying the issuance of such documents. In its review of completeness and legality, the Evaluation Committee shall assess, in particular, whether the general and specific legal conditions of the Union legal basis for granting the aid have been met and may decide to include the investment project in the aid schemes on the basis of their source of financing in cases where they have more than one source of financing.
4. At the end of the check on the completeness and legality of the application, it shall be assessed by the Evaluation Committees, on the basis of the principle of priority in time as regards the elements of the investment plan, the sources of financing and compliance with the general rules for granting the aid and the assistance and scoring of cultural criteria and any other element provided for in the ministerial decisions referred to in Article 87(1).
5. A precondition for issuing a decision on the inclusion of funding is the existence of a certificate from the competent financial department of the supervising Ministry on the existence of the relevant annual budget per aid scheme of the Programme. This attestation shall be issued once at the beginning of each financial year and shall relate to the total annual budget per aid scheme, taking into account the provisions of the General Part and Article 54 of the GBER.
6. Upon successful completion of the verification of the completeness and legality referred to in paragraph 3, the applicant undertaking shall be entitled to request from the granting authority a letter of intent regarding the prospect of including the financing of the investment project in the relevant aid scheme. The letter is provided by the Granting Authority, subject to the successful completion of the evaluation by the competent Evaluation Committees and the issuance of the relevant decision on the inclusion of funding by the President of the Granting Authority.
7. If the applicant company wishes to withdraw the application for inclusion of its investment plan, until the adoption of the decision on inclusion of funding, it shall submit a request to the granting authority and the investment plan shall be rejected on this ground by decision of the competent body of the latter, and the fee shall be forfeited to the State. There is no objection to that decision.
Article 31
Decisions to include financing or reject investment projects
1. Investment projects that meet the conditions of the General Part and Article 54 of the GBER, as well as the conditions of this Law, shall be included in the aid schemes of the CRGR Programme following the issuing of an individual inclusion decision by the competent body of the Granting Authority, on the recommendation of the Evaluation Committees referred to in Article 39.
2. Investment projects which do not meet the legal conditions shall be rejected by reasoned decision of the competent body of the granting authority following a recommendation from the evaluation committees referred to in Article 39 and the relevant fee shall be forfeited to the State. The applicant undertaking may lodge an objection in accordance with Article 38 against the decision rejecting this decision.
3. The above decisions shall be posted on DIAVGEIA, the information system of the Granting Authority and any other system mandatorily defined by the applicable legislation and notified to the applicant undertaking, by sending them to the e-mail address stated in its application.
CHAPTER D΄
INVESTMENT PLAN MONITORING AND CONTROL PROCEDURE
Article 32
Modification of the conditions for the inclusion of financing for an investment project
1. Amendments to the conditions for the inclusion of financing of an approved investment project in the aid schemes of this Programme shall be permitted during the implementation process and until its expiry, provided that, even after their occurrence, the conditions of the General Part and Article 54 of the GBER or the relevant approval decision continue to be met.
2. An application for modification of the conditions of inclusion shall be submitted by the applicant undertaking before the end of the investment project and a decision amending the decision on inclusion of financing shall be adopted by the Granting Authority in accordance with the procedure laid down in Articles 29 to 31. Applications for amendment of the conditions for inclusion of an investment project, in addition to the supporting documents provided for, shall be accompanied by a justification of their feasibility with a relevant technical description, as well as by the payment of a relevant fee, which shall be set as a percentage of the eligible costs on the basis of the decision referred to in Article 87(1).
3. An application for amendment of the conditions for the inclusion of an investment project may relate exclusively to: an internal redistribution of the categories of eligible costs included in the investment project approved by increasing or decreasing them by more than twenty per cent;%) ) by category of eligible expenditure.
(b) An amendment concerning the physical object of the investment project.
(c) Extension of the period of expiry of the investment plan, as declared in the financing inclusion decision, which may not exceed three (3) months or solely for reasons of force majeure for a period equal to that of interruption or delay due to the exceptional situation. In this case, the applicant undertaking shall be required to indicate in detail, in chronological order, the events that have led to the interruption or delay of the works for the implementation of the investment plan, as well as documents and evidence of the reasons for the change.
(d) An amendment concerning the applicant undertaking, due to a merger or due to the spin-off of a branch or due to a transfer due to universal succession, which occurs during the process of implementing the investment plan.
(e) Addition of new aided expenditure by increasing the total amount of approved eligible expenditure by up to ten per cent (10%) the amount of eligible expenditure, within the limits of the approved budget in cases of unforeseen circumstances.
4. Requests for amendments shall be accepted provided that the general legal terms and conditions for inclusion of funding continue to be complied with and their nature is not altered. A new request by the same body to amend the terms of the decision to include funding with the same content is not examined in ΄ substance and is archived. A request that is resubmitted within the prescribed time limits in order to comply with the comments of the competent Evaluation Committee shall not be considered as new.
5. The amendments hereto do not concern documents issued by natural or legal persons or other legal entities with their registered office or permanent establishment in a foreign country referred to in Article 28(5).
6. With particular regard to the aid schemes CRGR-FTV and CRGR-Animate, the addition of new episodes of television or mini-series with any content requires a new application for inclusion of funding and cannot constitute an application for amendment of an existing investment project. A new request to add episodes of a television series or mini-series to an existing cycle shall be treated as a request for a second cycle in accordance with this Law.
7. The change in the total number of days of shooting or in the total number of days of other production works included in the approved investment plan, provided that it is made within the time limits for the implementation of the investment plan and does not bring about or significantly alter the place of shooting as described in the approved investment plan, shall be submitted as part of the final report of the chartered accountant in accordance with Articles 33 and 34 and shall not require an amendment decision to be issued by the Granting Authority. These changes are required to have followed all legal procedures for obtaining permits and declaration-notification of change of work programmes in accordance with labour law.
Article 33
Verification and certification of the end of an investment project in the aid schemes CRGR-FTV and CRGR-Animate
1. The verification for the certification of the end of an investment project in the aid schemes CRGR-FTV and CRGR-Animate shall be carried out upon application by the applicant company to the Granting Authority in the IT system defined by the latter at any point in time within six (6) months from the end of the investment project, as defined in the decision on inclusion or on the basis of appendix Article 32(3). Change of the expiry date of an investment plan, which has been approved by the financing inclusion decision, is allowed only for an extension thereof in accordance with appendix Article 32(3).
2. The application shall be accompanied by: a) a technical report of the investment project (in particular proof of compliance with the cultural criteria, a final list of production workers, a final programme of filming days and studios in Greece), b) relevant invoices with proof of payment, c) a solemn declaration by the applicant undertaking and the beneficiary that the data submitted are true, d) a final report by a certified accountant appointed in accordance with paragraph 5, e) audiovisual material certifying the implementation of the physical object, as approved at the stage of inclusion of funding, and f) solemn declarations certifying that the conditions for cumulation, as approved at the stage of inclusion of funding, have not changed.
3. Within fifteen (15) days of the submission of the application, the competent departments of the Granting Authority shall check: (a) compliance with the six-month deadline referred to in paragraph 1, (b) the technical report of the investment project as regards compliance with the cultural criteria, (c) the receipt of the audiovisual material certifying the implementation of the physical object, as approved at the stage of inclusion of funding, and (d) the completeness of the report of the statutory auditor or audit firm as regards the basic financial and quantitative elements of the investment project implemented in Greece. The supporting documents referred to in paragraph 2 shall be kept in the file of the granting authority for ten (10) years and for audit purposes. If, within the above period of fifteen (15) days, it is found that the technical report is not complete, the Granting Authority shall immediately inform the applicant undertaking of the need to complete it by e-mail or any appropriate means. The report shall be resubmitted within ten (10) working days by the applicant undertaking and the competent department of the Granting Authority shall, within five (5) days of receipt of the completed report, make the necessary findings. If the competent department of the Granting Authority finds that the above conditions are not met, it shall recommend in writing the withdrawal of the decision to include funding to the competent body of the Granting Authority.
4. The end of the investment project is certified by the issuance of a certification decision by the competent body of the Granting Authority within a strict deadline of ten (10) days after the relevant recommendation of the service. The decision shall be posted on DIAVGEIA, the information system of the Granting Authority and any other system mandatorily defined by the applicable legislation. The competent body of the Granting Authority shall be bound by the report of the statutory auditor or audit firm transmitted to him by the competent department and may deviate from it only on specific grounds. In the event of a negative audit report by the statutory auditor or the audit firm, the granting authority shall be informed without delay and the procedure for revoking the decision to include the financing of the investment project shall be followed.
5. The appointment of a certified auditor, an accountant or an audit firm under Article 2(2) and (3) of Law 4449/2017 (Government Gazette, Series I, No 7) shall be adopted by decision of the competent body of the granting authority within five (5) days of the submission of the relevant request by the applicant undertaking. The request shall be submitted after the completion of the physical and financial object of the works for the production of an investment plan and in any case before the request for verification referred to in paragraph 1 is submitted. The remuneration of the statutory auditor or the audit firm shall in any case be borne exclusively by the beneficiary, whether it is a positive or a negative audit report.
6. The statutory auditor or audit firm shall check the supporting documents and information accompanying the audit application, taking into account that: (a) all supporting documents for eligible costs for the investment project must have been issued and paid by the time the audit application is submitted and must relate to costs incurred by the end of the investment project; and (b) the investment project must have implemented fifty per cent (50 per cent) on pain of revocation of the decision to include funding or non-certification of the end of the investment project.%) the eligible costs of the investment project included in the aid scheme referred to in this Article, provided that the total eligible costs incurred in Greece, corresponding to the above implementation rate, exceed the thresholds for eligible costs as defined in Article 87(2).
7. The statutory auditor or the auditing company shall be prohibited from carrying out an audit on investment projects in which they have participated in any way since the investment project was included, and the applicant undertaking shall declare any involvement of a statutory auditor or auditing company by means of a solemn declaration accompanying its request, in accordance with paragraph 4. Failure to comply with the above obligation shall constitute grounds for revoking the decision to include the financing of the investment project and for recovering any aid paid.
Article 34
Verification and certification of the end of phases of an investment project in the aid scheme CRGR-VGD
1. The verification of the end of phases (a) and (b) of investment projects included in the CRGR-VGD aid scheme, as defined in Article 25(2), shall be carried out by means of an application from the applicant undertaking to the granting authority in the IT system defined by the latter at any point in time: (a) within three (3) months from the end of phase (a) of the investment plan and (b) within six (6) months from the end of the investment plan, as defined in the financing inclusion decision. Change of the expiry date of an investment plan approved in the financing inclusion decision is allowed only for an extension thereof in accordance with appendix Article 32(3).
2. The verification and certification of expenditure of phase (a) of the investment plan shall be carried out by the responsible operator monitoring and controlling the investment plan that has been designated and who checks the deliverables of phase (a) as well as the fulfilment of the conditions of paragraph 8 of Article 54 of the GBER and recommends in this regard to the Managing Director whether or not to approve the continuation of the investment plan in phase (b). If a negative decision is issued by the competent body of the Granting Authority ,, the advance of the phase (a) grant is recovered by the supervising Ministry, in accordance with the applicable provisions on the recovery of state aid.
3. The application for certification of the completion of an investment project (phase b) shall be accompanied by: a) a technical report of the investment project (such as proof of compliance with the cultural criteria, final list of workers in production, final programme of work in Greek territory), b) relevant invoices with proof of payment, c) a solemn declaration by the applicant undertaking and the beneficiary that the data submitted are true, d) a final report by a certified accountant appointed in accordance with Article 33(5), e) the agreed deliverables certifying the implementation of the physical object, as approved at the stage of inclusion of funding, and f) solemn declarations certifying that the conditions for cumulation, as approved at the stage of inclusion of funding, have not changed.
4. Article 33(4) to (7) shall also apply to the verification and certification of investment projects under the CRGR-VGD scheme.
Article 35
Payment of aid
1. For the aid schemes CRGR-FTV and CRGR-Animate, the total amount of the grant shall be paid in a lump sum to the beneficiary and shall not exceed EUR 10 000 000 per audiovisual work. Exceedance of the above limit up to the amount of twelve million (12.000.000 euros) may be approved for strategic investment plans of national development importance related to the promotion of Greece as a place suitable for the realization of audiovisual productions, by joint decision of the Ministers of Culture and National Economy and Finance, on the recommendation of a Special Evaluation Committee of the Granting Authority, which is established each time by decision of the supervising Minister for the examination of the said request on the recommendation of the Company's Board of Directors.
2. For the aid scheme CRGR-VGD, the total amount of the grant shall be paid in a lump sum to the beneficiary and shall not exceed EUR 1 million (1 000 000) per audiovisual work.
3. The grant shall be paid within three (3) months of the issuance of the decision certifying the completion of the investment project, directly, through electronic payment, to a bank account of the beneficiary of the investment project designated by the decision to include funding, to a bank account of a credit institution in the country or country of the beneficiary’s registered office or permanent establishment and may not be transferred to third parties.
4. Exceptionally, it is possible to transfer the claim for the grant amount to domestic banking institutions for the provision of a short-term loan equal to the grant granted, which is used for the implementation of the investment project. In such cases, the grant is paid directly to the bank with which the contract for the assignment of the claim has been signed.
5. The aid paid to cover these costs does not increase the income from business activity, but is a cost-reducing element of the subsidised expenditure.
Article 36
Sampling - On-the-spot checks and verifications
1. Decisions certifying the completion of an investment project are subject to a thirty per cent random check (30%) ), at least annually, on all investment projects for each aid scheme.
2. The sample check shall be carried out by regular three-member Sample Audit Committees, per aid scheme, or by extraordinary three-member Sample Audit Committees in cases of investment projects of particular importance or complexity, which shall be set up by decision of the competent body of the Granting Authority. In order to facilitate and accelerate the work of the Sample Audit Committees, external collaborators may be appointed by the competent body of the Granting Authority as rapporteurs, who shall submit contributions.
3. If the sample check reveals payment of aid in the event of unlawful certification of the end of an investment project, all or part of it shall be recovered, plus statutory interest from each payment, and then established and collected in accordance with the Public Revenue Collection Code (Law 4978/2022, ΄190). The relevant documents for payment of the aid by the granting authority shall constitute a legal document establishing the debt, which shall take place after the financial list has been sent to the competent public finance service in accordance with the Public Revenue Collection Code and Article 55 of Presidential Decree 16/1989 (Government Gazette, Series I, No 6).
4. Where non-compliance with the conditions of the GBER is established, the amount of aid paid shall be recovered from the moment it was put at the disposal of the beneficiary with interest at least at the European Union recovery rate. Recovery shall be effected by the competent departments of the supervising Ministry.
5. The Granting Authority may carry out on-the-spot checks and verifications at any stage until the payment of the beneficiary following a decision of the competent body of the Granting Authority. These audits shall be carried out at the headquarters of the investment project operator or at the place of implementation of the investment by executives of the Granting Authority designated by the above decision, specifying, as a minimum, the subject matter of the audit, the place and time of the audit, as well as the details of the natural persons who will carry out the audit. The granting authority shall ensure that the promoter of the investment project is notified in good time. Any other details shall be determined by the decision referred to in Article 87(1).
Article 37
Revocation of funding inclusion decision
1. The decision to include funding shall be revoked if the investment project is not implemented in accordance with the rules, terms and obligations set out in the inclusion of funding or, in case of non-compliance with the conditions of the GBER in the scheme, as well as in the cases set out in Articles 33, 34 and 36.
2. The applicant undertaking may apply for the de-funding of the investment project at any stage of its implementation. In this case, the competent body of the Granting Authority shall revoke the decision to include funding.
3. The granting authority may, by means of an act of its competent body, revoke an integrated investment project, which has not started the main production works, as the start results from an official daily filming programme – (hordino) or, in the case of animation, the completion of the storyboard or the start of works for the first visualisation of a scenario with traffic data (Animatic) or a first post-production work, within six (6) months of the adoption of the decision to include funding and for which the applicant undertaking has not requested an extension for the start of the works for a substantiated reason.
4. The granting authority shall revoke the decision to be included in the CRGR-VGD aid scheme if the competent operator to monitor and control the investment project in phase (a) of each investment project so recommends and a decision is issued by the competent body.
5. If a decision to include funding is revoked, the fee is forfeited to the State.
Article 38
Objections
1. Objections can be submitted electronically once via the information system set by the Granting Authority within a strict time limit of seven (7) working days from the notification of the relevant rejection act: (a) an application for inclusion of funding following the evaluation process and (b) a decision approving evaluation results, the content of which differs from the content of the application. These objections are administrative appeals within the meaning of Article 25 of the Code of Administrative Procedure (Law 2690/1999, Government Gazette, Series I, No 45).
2. Objections are raised once on the outcome of the evaluation of the application for inclusion of funding. The decision adopted on the complaint shall give final effect to the decision approving the results of the evaluation or rejecting it, with the exception of a further stage of administrative appeal.
3. Once the objection has been lodged, it shall be forwarded without delay by the competent departments of the Granting Authority to the President of the Commission.
4. The objection shall be examined by the competent Objections-Objections Committee referred to in Article 39, which shall submit a proposal to the competent body of the Granting Authority within fifteen (15) working days from the date of submission of the objection. The competent body of the Granting Authority shall be bound by the above proposal as to the content of the decision to be adopted.
5. Objections are examined through the information system, in accordance with the applicable legal framework, both as to the legality of the act against which they are directed and as to the substance of the case.
6. The decision rejecting the objection shall be posted on DIAVGEIA, the website of the Granting Authority and any other website or platform designated by the Granting Authority and shall be notified without delay to the applicant undertaking by sending it to its e-mail address.
7. Once the objection procedure has been completed, the decision approving the inclusion of funding shall be amended, if necessary.
Article 39
Monitoring and Controlling Committees
1. The implementation of the CRGR is supported by the following Committees: Evaluation Committees for the inclusion of financing or non-financing of investment projects in the aid schemes of the Programme, (b) the Special Evaluation Committees for major investment projects referred to in Article 35(1), (c) the Objections-Objections Committee, which examines the objections-objections submitted in accordance with Article 38 to all aid schemes, and (d) the regular and extraordinary Sample Audit Committees. The members of each category of Committees may not participate in the composition of committees of another category.
2. All Committees shall be three-member and shall be established by decision of the competent body of the Granting Authority, which shall be posted on DIAVGEIA. The Committees may include: (a) employees of the Company with any employment relationship, (b) employees of the Ministry of Culture, (c) employees of the Secretariat-General for Communication and Information, (d) employees of the Ministry of National Economy and Finance, (e) employees of public audit services responsible for EU or national aid programmes, and (f) private experts, economists or accountants, or internal auditors or lawyers, depending on the nature of the Committee.
3. Specifically as regards the Evaluation Committee for investment projects applying to the aid schemes CRGR-Animate and CRGR-VGD, at least one member of approx. is an expert in audiovisual animated works or digital games.
4. The term of office of the committees shall be fixed annually.
5. The members of the committees shall be paid an allowance, within the limits of the body’s approved budget, which may not exceed the amount of the allowances laid down in Article 21(5) of Law 4354/2015 (Government Gazette, Series I, No 176). Compensation shall be paid only if the Committees have completed their work within the time limits set by this Law for the evaluation and monitoring of investment projects.
6. The monitoring and control of the implementation of investment projects in all aid schemes of the Programme, from the moment of adoption of the inclusion decision until the final payment of the aid, is carried out by officials of the competent Directorate of the Granting Authority, who are designated as Monitoring and Control Operators of the Investment Plans. Those operators shall be responsible for ensuring compliance with the conditions for inclusion throughout the implementation of the investment plan, for complying with the obligations of the implementing body as described in Article 41, and for cooperating with the implementing bodies of the investment plans in order to properly carry out any procedure relating to the successful and legal completion of each investment plan. Operators monitoring investment projects may be paid, following a decision of the Board of Directors of the Granting Authority, a monthly monitoring and control allowance which may not exceed the limit of the monthly allowance for members of collective bodies referred to in Article 21(2) of Law 4354/2015.
CHAPTER E΄
PUBLICITY – OBLIGATIONS OF IMPLEMENTING BODIES
Article 40
CRGR Program Publication Terms
1. Articles 9 and 11 of the GBER apply to aid schemes under the CRGR Programme.
2. Any information regarding the application of the CRGR is posted on the website of the Granting Authority. Notices, invitations and general information posts of the services of the Granting Authority shall be published on its website.
3. The granting authority shall publish on its website quantitative and statistical data on the implementation of the CRGR at regular intervals and in any case per year.
Article 41
Obligations of an investment promoter
1. Each investment project that receives aid from the CRGR includes in the fee notes that it has been implemented with the contribution of (a) the investment incentive from the Granting Authority in Greece and (b) the respective financial tool that finances the investment incentive.
2. After the end of the investment project, an exact copy (digital or in any form that allows access to it during the screening process) of the audiovisual work must be delivered to the Granting Authority by the applicant undertaking at its own expense. Such delivery shall take place no later than six (6) months after its first public commercial display.
3. The investment plan operator shall facilitate the persons carrying out the on-the-spot check/verification referred to in Article 36(5), follow the instructions they indicate and meet the requirements for remedying the outstanding issues identified during the on-the-spot check/verification, within the deadline set.
4. Beneficiaries and the competent state bodies shall keep files of investment projects in order to respond to audits carried out by the competent national authorities or European Union agencies. The above files shall be kept for ten (10) years from the date on which the last aid was granted.
5. For each investment project, the necessary forms of insurance cover must be applied, at least for human resources, failing which the decision to include funding will be revoked.
6. Investment project promoter receiving aid under an aid scheme CRGR-FTV for the production of an audiovisual work containing more than twenty per cent (20%) ) of its total duration, shooting in natural outdoor or in general places and locations of Greek territory, which are points of tourist interest, undertakes, within three (3) months of receiving the aid in accordance with Article 35, to deliver to the Granting Authority and the Greek Tourism Organisation (EOT) short audiovisual material promoting the respective destinations, with a maximum duration of three (3) minutes. An operator of audiovisual works, which do not contain scenes of external filming in similar natural sites of tourist interest or in which the total area of corresponding external filming is less than the above percentage in relation to their total duration, is exempted from the relevant obligation. In the case of television or mini-series, that percentage is calculated on the basis of the total duration of a series of episodes and not on the basis of an isolated episode of that series. The production specifications of that material cannot be of a different technical and artistic nature from those of the audiovisual work which was the subject of the CRGR-FTV aid. Upon delivery of the above material to the Granting Authority and the GNTO, a receipt delivery protocol is signed, whereby (a) the proper receipt of the material is certified and (b) the aid body waives its related rights as a producer, for all uses of the promotional material by the GNTO, in the context of the country’s advertising tourism promotion. The GNTO may not make use of this material, except for the purposes of advertising the respective destinations or Greece in general and the above material may not be made available by the GNTO to any third party, for or without financial consideration, for any other use and exploitation, without the written consent of the entity of the investment project.

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