commiss decis decemb exist aid scheme itali authoris implement triest financi servic insur centr notifi document number italian version authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant provis cite regard comment procedur commiss adopt notic applic state aid rule measur relat direct busi taxat hereinaft quot notic quot accord paragraph notic commiss undertook review exist tax aid system member state part review procedur request inform letter februari tax scheme applic triest financi servic insur centr scheme approv subject condit letter juli italian author inform commiss aid scheme enter forc ow failur adopt implement legisl commiss ask inform letter decemb march juli order determin arrang implement tax scheme conform condit commiss decis authoris italian author repli request inform letter juli commiss inform italian author doubt compat scheme common market invit submit comment month date letter provid articl council regul ec italian author submit comment deadlin set letter septemb confirm centr oper govern decid step letter juli commiss propos measur italian author aim abolish scheme applic triest centr januari publish statement octob adopt measur abolish scheme request compli januari offici repli receiv commiss note reject italian author measur propos letter februari inform itali decid initi proceed articl ec treati respect triest financi servic insur centr itali repli letter commiss decis initi proceed publish offici journal european commun commiss invit interest parti submit comment measur question comment receiv ii detail descript aid triest financi servic insur centr set articl law januari scheme set financi servic insur centr area triest centr introduc tax relief financi insur credit compani resid oper centr oper structur branch subsidiari agenc tax relief compris exempt tax incom legal person irpeg limit profit made centr aris transact countri central eastern europ soviet union trade financi secur connect transact fix rate reduct indirect busi tax registr tax mortgag tax cadastr duti tax concess valid year open centr subject limit total aid exce itl billion eur million total loan invest eastern europ exce eur billion compani oper centr subject withhold tax transact obblighi di sostituto imposta iii comment itali letter italian author state provid relev inform correspond commiss claim centr oper implement rule adopt framework code conduct busi taxat financ minist confirm letter februari itali intend proce centr italian author refer meet march code conduct group italian repres state scheme centr dismantl period time compat programm work code conduct iv assess aid scheme question approv commiss element articl ec treati confer advantag form exempt tax incom legal person indirect tax recit measur financ state resourc abovement tax incent financ public resourc obtain central govern local author event constitut loss resourc author measur select limit activ involv suppli financi servic central eastern european countri soviet union lastli measur affect trade competit concern firm oper financi insur sector sector subject intens intra commun trade fact activ firm oper centr place commun suffici rule distort intra commun trade decis commiss specif classifi scheme question oper aid state compat common market exempt articl articl treati state decis formal initi investig commiss assess compat tax scheme account commun encourag develop financi market central eastern european countri mobilis privat capit justifi grant oper aid distort competit caus distort competit limit affect trade condit extent contrari common interest view notic tax relief situat countri central eastern europ commiss reconsid assess scheme compat scheme authoris oper basi notic commiss take view aid scheme question constitut oper aid principl incompat singl market prohibit oper aid form measur link introduct specif project reduc firm current expens principl prohibit distort competit contribut achiev commun object reason state paragraph notic commiss authoris oper aid except case subject condit region qualifi exempt articl ec treati specif sector shipbuild environment protect transport maritim transport scheme applic centr involv region qualifi exempt articl sector field regard elig except treatment commiss consid applic scheme unlik year ago lead signific distort competit market financi servic commiss consid aid measur propos itali need facilit develop capit market central eastern european countri unquestion interest european commun entri forc europ agreement countri eastern europ develop market gradual step europ agreement specif claus liberalis market trade establish notabl reciproc insur financi firm eu signatori countri pursu econom activ set manag subsidiari branch agenc measur provid scheme centr distort effect competit longer barrier develop capit market countri question addit financi instrument adopt facilit access applic countri introduct special initi programm agenda conclus berlin european council provid addit instrument encourag investor underpin econom transit central eastern european countri gener scheme applic financi servic countri central eastern europ soviet union distinguish specif social econom situat commiss note itali interest parti submit comment matter conclus commiss find state aid triest financi servic insur centr incompat common market aid grant scheme conclud scheme abolish short period time adopt decis articl state aid itali authoris grant triest financi servic insur centr set articl law januari incompat common market articl date notif decis itali adopt measur design bring oper triest financi servic insur centr repeal articl law month date decis articl itali inform commiss month date notif decis measur compli articl decis address italian republ brussel decemb commiss mario monti member commiss oj commiss notic applic state aid rule measur relat direct busi taxat oj decis ec oj footnot oj footnot oj footnot case ecr paragraph footnot instanc articl europ agreement european commun member state czech republ oj enter forc februari european council meet march council regul ec june coordin aid applic countri framework pre access strategi oj council regul ec june establish instrument structur polici pre access oj