The following investments are non-eligible:

  1. in undertakings engaged in any illegal economic activity, any activity resulting in the restriction of individual rights and freedoms or the violation of human rights, any environmentally and socially unacceptable activity or activity of controversial moral and ethical content,
  2. in undertakings in difficulty, as defined by the EU State aid rules;
  3. in undertakings falling within the Deggendorf rule, ie undertakings for which an aid recovery procedure is pending following a prior decision of the European Commission declaring such aid illegal and incompatible with the internal market.