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It provides that, if the Commission takes a negative decision and requires the recovery of State aid, the Member State concerned must take all necessary measures to recover the aid. Recovery shall be affected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow the immediate and effective execution of the Commission's decision. To this effect, and in the event of a procedure before national courts, the Member States concerned must take all necessary steps which are available in their respective legal systems.The Ukrainian Law on State Aid to Undertakings also sets out provisions concerning recovery. Article 14 of the Law provides that the \u201cAuthorised Body\u201d shall take its decision to have illegitimate State aid returned once such aid is found incompatible with competition. The decision to return such State aid shall be sent to the State aid provider within three days upon adoption. The State aid provider shall take every effort to ensure the State aid is returned and shall notify the Authorised Body thereof126. \u2018regional aid\u2019 + Member States can grant State aid to companies to support investments in new production facilities in the less advantaged regions of Europe or to extend or modernise existing facilities. In the Guidelines on Regional State aid127, the Commission sets out the conditions under which regional aid may be considered to be compatible with the internal market and establishes the criteria for identifying the areas that fulfil the conditions of Article 107(3)(a) and (c) of the TFEU. Regional aid can only play an effective role if it is used sparingly and proportionately and is concentrated on the most disadvantaged regions of the European Union128. In particular, the permissible aid ceilings should reflect the relative seriousness of the problems affecting the development of the regions concerned. 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A R&D project may consist of several work packages, activities or services, and includes clear objectives, activities to be carried out to achieve those objectives (including their expected costs), and concrete deliverables to identify the outcomes of those activities and compare them with the relevant objectives. 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