18Recitals 16 and 60 of that regulation read as follows:(16) Aid granted to undertakings in difficulty should be excluded from the scope of this Regulation, since such aid should be assessed under the Guidelines on State aid for rescuing and restructuring firms in difficulty …, in order to avoid their circumvention, ……(60) Forestry is an integral part of rural development. The Commission has applied Articles 107 and 108 [TFEU] to undertakings active in the forestry sector in numerous decisions, in particular in the framework of the Community Guidelines on State aid in the agriculture and forestry sector 2007 to 2013. … In the light of the considerable experience gained by the Commission in the context of applying those Guidelines to undertakings active in the forestry sector, it is appropriate, with a view to simplifying procedures but at the same time ensuring efficient supervision and Commission monitoring, that the Commission should also make use of the powers conferred on it by [Council Regulation (EC) No 994/98 of 7 May 1998 on the application of Articles 107 and 108 TFEU to certain categories of horizontal State aid (OJ 1998 L 142, p. 1)] as regards aid in favour of the forestry sector. According to the Commission’s experience aid granted in the forestry sector for measures that are part of the rural development programmes and which is either co-financed by the EAFRD or granted as an additional national financing to such co-financed measures does not significantly distort competition in the internal market. … Clear conditions for the compatibility of such measures with the internal market should be defined in this Regulation. Those conditions should be consistent as far as possible with the rules laid down in [Regulation No 1305/2013] and in the delegated and implementing acts adopted pursuant to that Regulation.’
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