Maître Pierre-Alain MOGENIER

Avocat au barreau de Lyon

Avocat titulaire d'un certificat de spécialisation en Droit public

Compétences : Droit public, Droit international et de l'Union européenne, Droit des sociétés, Droit des associations et des fondations, Droit commercial, des affaires et de la concurrence, Droit immobilier

Barreau : Lyon

Adresse : 11 rue Fénelon 69006 LYON

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Publié le 19/02/2026

Création d'un regitre pour les aides de minimis

Article juridique - Droit public

Par Me Pierre-Alain MOGENIER

Création d'un regitre pour les aides de minimis

Le décret du 26 décembre 2025 désigne la plateforme des aides d’État pour valoir registre national des aides de minimis. Celui-ci impose, en outre, depuis le 1er janvier 2026, aux administrations centrales et déconcentrées de l’État, de renseigner sur cette plateforme les aides de minimis accordées aux entreprises relatives aux secteurs général, service d’intérêt économique général, et de la pêche et de l’aquaculture et, à compter du 1er janvier 2027, celles relatives au secteur agricole.

Pour rappel les aides de minimis sont celles qui n'excèdent pas le plafond de 300 000 euros par entreprise consolidée sur une période de 3 années glissantes. L’assiette des coûts éligibles n’est pas prédéfinie et tous les types de coûts peuvent être pris en considération pour l’octroi d’une aide de minimis. Ce règlement entre en vigueur le 1er janvier 2024 et est applicable jusqu'au 31 décembre 2030.

Le règlement "de minimis" n° 2023/2831 de la Commission du 13 décembre 2023, publié au JOUE du 15 décembre 2023, remplace le règlement n°1407/2013 du 18 décembre 2013 (qui avait été prolongé jusqu'au 31/12/2023 par le Règlement (UE) 2020/972 de la Commission du 2 juillet 2020 et modifié par le Règlement (UE) n°2023/2391 du 4 octobre 2023 ).