commiss decis march fiscal aid german airlin form depreci facil german text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof notic parti concern submit comment accord articl regard comment fact pursuant articl treati commiss ask german govern letter date march august decemb april inform aid grant germani airlin german govern repli request letter april march august describ special depreci facil set articl incom tax regul einkommensteuerdurchführungsverordnung letter juli commiss ask german author provid particular incept applic econom impact beneficiari articl depreci scheme german govern repli letter june septemb inform receiv enabl commiss form good pictur depreci scheme part german tax law boost competit airlin expos intern competit thirteenth report german parliament bundestag subsidi date novemb prove effect financi support measur extend period year decemb steuerbereinigungsgesetz extens year decemb notifi commiss letter septemb content condit govern applic articl explain member state german tax law gener system fix asset depreci choic left taxabl compani condit straight line depreci acceler depreci articl introduc system albeit specif usag addit straight line depreci exclud acceler depreci asset question special depreci scheme appli aircraft commerci purpos intern transport good passeng servic activ perform aboard relat sole aircraft regist germani dispos year acquisit condit met owner aircraft possibl proceed special depreci purchas price year acquisit subsequ year special depreci amount year spread airlin discret year special depreci facil addit usual straight line depreci effect reduc taxabl amount year question lead depreci asset question purchas price affect period depreci special depreci mechan net book asset depreci function probabl remain period rememb depreci asset principl base probabl timet depreci asset durat left discret tax payer normal period depreci aeroplan vari year depend airlin note provis articl appli aircraft restrict condit aircraft merchant ship fish boat report bundestag novemb conclud system good invest incent enabl airlin avoid excess fluctuat financi result tax liabil report put annual tax save beneficiari airlin ship compani dm million german author give breakdown figur compani concern maritim sector provis articl cover commun guidelin aid shipbuild decis respect commiss date back march german author march case ii letter april commiss act basi articl treati inform german govern opinion articl special depreci scheme amount fiscal aid affect trade member state distort competit common market letter publish offici journal european commun found aid regard compat common market virtu articl treati commiss propos letter german author discontinu aid civil aviat sector januari latest absenc inform show aid question compat common market commiss point german author reserv initi procedur laid articl treati case regist number juli german govern repli commiss intent discontinu articl scheme regard compat common market virtu articl point scheme enabl german airlin spread tax burden evenli form part total german tax arrang abolit unilater penal german airlin similar measur forc member state german govern state scheme incent airlin bui aircraft caus pollut contribut environment protect help commun aircraft manufactur industri letter septemb german govern notifi commiss pursuant articl treati extens articl special depreci scheme period januari decemb extens deriv provis articl standortsicherungsgesetz regard notifi aid regist secretariat gener commiss octob number support notif german author stress determin germani competit field provid support region carrier highlight role scheme incent purchas aircraft environ friendli put annual tax reduct brought articl scheme airlin dm million period circumst commiss decid decemb initi procedur provid articl treati respect matter procedur initi concern extens tax arrang question decemb case extens period januari decemb notifi septemb case commiss gave reason decis initi procedur fact tax measur establish articl amount aid mean articl treati sector tax measur derog gener german tax arrang prima faci exempt provid articl point appli instanc letter decemb commiss inform german govern decis initi procedur ask submit comment letter publish offici journal european commun member state interest parti ask submit comment pursuant articl treati commiss final decis dual case decemb extens date measur question case amount exist measur accept de facto commiss commiss letter effect german author march iii initi procedur germani letter januari commun januari februari commun februari interest parti airbu industri british airlin british midland german associ arbeitsgemeinschaft deutscher luftfahrt unternehmen adl german compani hapag lloyd fluggesellschaft mbh submit comment airbu industri refer aid american aeronaut industri system foreign sale corpor recommend commiss exercis utmost prudenc matter british midland take view articl tax measur constitut aid incompat common market edg german carrier liber commun market civil aviat contrast german govern interest parti claim measur question amount aid mean articl treati case benefit derog provid point articl put forward argument connect includ previous set german govern summar similar aid arrang exist member state commiss act member state violat principl equal similar arrang exist commun countri unit state committe wise men set commiss specif propos measur promot acceler depreci aircraft member state enabl commun airlin combat competit airlin commun countri establish fact measur distort competit affect trade member state improv posit german airlin commun market compar system member state german tax system favour compani special depreci scheme question give compani advantag straight line acceler depreci system total amount depreci ident budget german state final analysi suffer reduct tax revenu payment tax simpli defer articl similar effect acceler depreci gener measur german tax law articl insepar part gener german tax system commiss call question virtu provis govern state aid absenc tax harmon commun level instanc invok articl treati measur aim protect environ promot civil aviat aeronaut industri commun encourag purchas pollut aircraft observ interest parti brought knowledg german govern comment letter commiss german govern submit comment matter letter august januari commun octob februari octob commun septemb legal assess iv extens measur question decemb extens valid provis articl decemb civil aviat led propos measur initi procedur amount exist aid mean articl treati final decis commiss regard exist aid take effect date adopt final decis commiss forthcom matter decemb procedur devoid purpos close result german compani concern appli articl taxabl incom declar extens measur question januari decemb articl treati articl agreement european econom area aid grant state mean state resourc form whatsoev distort threaten distort competit favour compani product incompat common market agreement extent affect trade member state contract parti case special depreci facil provid articl einkommensteuerdurchführungsverordnung enabl beneficiari compani condit met reduc amount taxabl incom amount tax due year recours provis beneficiari compani financi advantag cost directli born budget german state german author interest parti claim special depreci scheme effect cancel payment tax amount respect depreci provis simpli defer system acceler depreci advantag gain appli articl precis fact defer payment tax whilst end period depreci asset sum nomin amount tax paid german inland revenu period ident method depreci emploi sum present tax take account interest rate thing equal final analysi net financi advantag aris acceler depreci articl mechan real compar straight line depreci compani make profit advantag sight german author interest parti claim take account present defer taxat gain defer payment tax greater articl mechan gain produc acceler depreci accept true argument take account enorm flexibl provid provis articl compani interest opt acceler depreci compani run loss choic acceler straight line depreci made sole acquisit asset special depreci facil provid articl emploi time year acquisit real advantag articl compar system acceler depreci straight line depreci flexibl enabl beneficiari airlin make readili manag fleet permit increas amount depreci discret highli profit year juggl depreci provis profit loss make year compani spread reduc taxabl incom cut taxat case whilst german tax law compani carri indefinit loss subsequ profit make year author profit carri futur loss make year set distribut profit previou year amount dm million end dai advantag deriv compani articl introduc extra possibl depreci addit acceler straight line depreci deni german author interest parti claim method depreci provid articl gener measur german tax law insepar german tax system examin basi articl treati part harmon commun level basi articl treati differenti state aid gener measur treati commiss criterion specif aid defin articl treati measur favour undertak product good comparison made member state treatment compani benefit measur question gener system appli compani object posit whilst measur assess case case basi commiss light rule court justic take gener view measur derog gener rule constitut state aid derog justifi natur gener scheme system judgment juli case itali commiss term taxat commiss take view measur derog gener rule qualifi state aid econom justifi respect effici system reflect fact measur appli sole specif sector base object horizont criteria condit limit time case issu provis articl strictli limit scope count appli defin depreci asset merchant ship fish boat aircraft exclus asset aircraft concern provis subject applic measur complianc condit commerci purpos intern carriag good passeng servic activ provid abroad registr germani dispos period year acquisit view restrict articl regard derog gener measur acceler straight line depreci abovement report bundestag recogn measur set favour sector german economi merchant ship fisheri civil aviat expos intern competit sector provis indefinit tempor scope period carri number year base object criteria indispens smooth function german tax system physic characterist aircraft condit market factor warrant recours method depreci acceler straight line commiss take view measur justifi natur gener scheme system examin basi articl treati decis applic provis articl maritim sector address german govern novemb commiss state provis question amount gener measur aid mean articl treati articl eea agreement decis challeng german author advantag deriv articl relat exclus aircraft intern flight affect trade member state natur air transport intern dimens trade affect keenli entri forc januari council regul eec eec eec liber commun market civil aviat air transport packag special depreci facil provid articl distort competit common market favour german airlin intern servic intra commun oper put stronger competit posit commun carrier receiv similar aid measur airlin taxabl germani scope scheme compani licens member state germani articl requir aircraft regist germani recal german author author member state requir air carrier issu oper licenc regist aircraft nation regist pursuant articl regul eec oper licenc issu german author undertak princip place busi germani pursuant articl regul mean final analysi airlin subject taxat germani princip place busi benefit provis articl commiss conclud point provis articl amount state aid mean articl treati articl eea agreement fact compar tax measur exist member state consequ measur subject procedur laid articl treati judgment court justic march case steinik amp weinlig germani inform commiss possess member state germani introduc special depreci system kind likewis consequ fact similar fiscal measur exist commun countri establish committe wise men set commiss conclus bind commiss recommend measur promot acceler depreci aircraft member state commun measur question favour undertak judgment court justic june case hellen republ commiss import recal connect court rule fact establish preferenti rediscount rate favour product member state intend align rate practis member state chang fact measur question amount aid judgment court justic decemb join case commiss franc measur question examin light articl treati articl eea agreement vi provis articl treati articl eea agreement appli articl mechan aid social natur grant individu consum aid make good damag caus natur disast except occurr aid grant economi region germani affect divis germani cover germani german author invok provis provis point articl treati point articl eea agreement region aid appli instanc aid intend support develop econom region state natur sector aid appli uniformli germani addit prosper member state commun provis point articl appli aid question intend remedi disturb german economi comment german author interest parti state special articl depreci scheme benefit exempt provid provis point articl treati point articl eea agreement promot implement major european project provis point articl point articl sector aid point aid question constitut invest aid encourag purchas pollut aircraft boost commun aeronaut industri put forward support commun civil aviat develop intern air transport nonetheless commiss type fiscal aid regard compat provis point articl treati point articl eea agreement aid question alloc specif project programm expressli reserv purchas aircraft type specif environment characterist object benefici effect measur set german author interest parti result measur unilater german state framework commun action point articl treati point articl eea agreement relat import project common european interest commiss made benefit deriv provis depend meet criteria aid promot project promot action contribut implement project specif precis defin project project import quantit qualit qualit project common european interest benefit commun case point put forward german author assum project precis defin measur question advantag provis question point articl treati point articl eea agreement sector aid restrict scope aid hand sole air carrier regist germani princip place busi sole aircraft intern transport lead definit conclus instant case condit trade alter fashion contrari common interest grow import trade air transport liber common market civil aviat recal air transport packag complet liber effort undertaken year intra commun civil aviat sector creat intern market smooth oper undetermin preferenti tax scheme set benefit airlin singl member state commun applic articl ec treati articl eea agreement state aid aviat sector commiss defin precis condit aid grant airlin regard compat common interest accord provis point articl possibl open aid grant compani difficulti aid integr part programm measur design restor financi viabil competit compani concern reason period time instant case aid intend rescu compani accompani restructur recoveri plan identifi compani aid measur question satisfi condit attach except provid articl treati articl eea agreement germani order discontinu aid incompat common market final decis commiss subject novemb notifi german author decemb withdrawn german version contain numer error substanc decis adopt decis articl extens januari decemb provis articl german tax law einkommensteuerdurchführungsverordnung establish special depreci facil aircraft constitut state aid incompat common market mean articl ec treati articl eea agreement articl germani call discontinu aid measur refer articl januari articl germani inform commiss month notif decis measur order compli articl procedur relat provis german tax law refer articl version forc decemb termin articl commiss decis novemb notifi german author decemb withdrawn articl decis address feder republ germani brussel march commiss neil kinnock member commiss oj oj ecr paragraph oj oj oj ecr paragraph ecr paragraph ecr paragraph oj