commiss decis june state aid procedur nn itali tax credit profession road haulier italian text authent eec commiss european commun regard treati establish european econom commun subparagraph articl thereof accord abovement articl notic parti concern submit comment letter date april commiss ask italian govern detail inform scheme introduc tax credit road haulag sector ministero dei trasporti decreto gennaio determinazion dei criteri la concession di credito di imposta favor dell impres esercenti autotrasporto di merci conto di terzi basi inform commiss consid scheme cover articl eec treati repli receiv letter april remind repli receiv letter august inform remov doubt incompat scheme common market italian govern compli prior notif requir laid articl scheme introduc unlawfulli commiss consid scheme consid compat common market base council regul eec june grant aid transport rail road inland waterwai amend regul eec qualifi exempt provid articl decid initi procedur provid articl letter octob gave notic italian govern submit comment provid detail inform request remind februari member state interest parti notic submit comment public letter italian govern ii commiss request italian author letter date octob letter date februari provid detail inform scheme reaction receiv circumst stem lack cooper part italian govern commiss oblig close present procedur adopt decis basi inform judgment court justic februari case franc commiss juli case belgium commiss member state interest parti submit comment iii italian decre januari profession road haulier legal statu benefit tax municip tax ad tax benefit scheme appli vehicl kg weight provid haulier regist decemb nation road haulag regist establish law june budget amount lit million ecu million understood amount provid understood lit million ecu million vote lead total amount alloc ecu million calcul made commiss instal ecu million cover claim total expect budget ecu million show surplu ecu million volum aid alloc firm depend number size vehicl aid limit real expenditur vat exclud fuel lubric ceil observ respect total weight gross vehicl weight vehicl payload tabl oj class mean gasoil price lit litr ecu vat exclud decemb tax credit cover km free vehicl class km class class km class figur put averag annual perform intern transport km aid term annual vehicl tax cover class vehicl class class class vehicl note tax credit grow vehicl size linear effect scheme direct net cash flow increas favour undertak econom sector europa transport commiss public inland transport statist made member state intra commun transport sizeabl structur latest data intra commun transport tabl oj studi carri cooper amp lybrand commiss octob member state greec nation intern road haulag close relat intern haulier oper nation market countri consider larger intern market vehicl intern road haulag substanti nation haulag easi haulier move resourc nation intern oper depend state respect market state intern road haulag market reflect state individu larger nation market aim articl treati prevent trade member state affect benefit grant public author form distort threaten distort competit favour undertak product good articl distinguish measur state intervent concern refer aim defin relat effect understood benefit decre profession road haulier link object restructur sector concern aim orient specif region requir recipi includ regist introduc law june decemb decre gener improv financi situat undertak sector concern affect market member state mean financi aid strengthen posit undertak sector involv intra commun trade consid affect aid aid introduc decre pure simpli oper aid note commiss neg attitud aid forc member state similar measur substanti cost transfer difficulti member state believ effect decre hinder orderli adapt italian road haulag market viabl econom structur longer term preserv statu quo serv delai adjust sector character overcapac gener admit conclud aid scheme introduc decre common interest light estim decre liabl affect trade member state distort competit transport undertak establish itali member state transport good view share italian author express repli august italian author decre januari constitut state aid taxat plan support view italian author argu tax burden itali diesel vehicl high major cost factor undertak question refer plan harmon tax member state taxat argument nation sovereignti domain point rule govern state aid govern taxat object mean nation measur compli taxat rule conflict provis articl treati articl distinguish measur state intervenion concern refer aim defin relat effect effect scheme direct net cash flow increas favour undertak econom sector point oper road haulag market regist itali benefit measur oper compet oper mean transport oper member state cash flow result measur lead distort competit favour benefit measur alleg fiscal natur social aim measur suffic shield applic articl reason tax exempt grant sector region basi consist treat constitut state aid light decre stand constitut state aid mean articl treati iv fact decre cover road transport aid assess basi regul eec regul introduc elimin dispar liabl distort condit competit transport market grant aid circumst articl lai articl appli aid grant transport articl lai condit aid grant aid introduc decre compli provis regul eec articl regul state member state coordin measur involv grant aid pursuant articl treati case circumst entri forc commun rule access transport market aid grant except aid temporari measur order elimin part reorgan plan excess capac caus structur problem contribut meet effect transport market italian govern exist imbal suppli demand road transport market express protocol italian govern trade organ concern condit satisfi regul exist requir concret result prepar reorgan plan reduct excess capac system introduc decre question design improv financi posit undertak sector requir quid pro quo part base commiss point decis eec upheld court judgment octob case itali commiss conclud breach suffici clear conclud decre incompat common market commiss note addit argument except mention articl appli articl eec treati lai principl aid characterist specifi incompat common market except principl concern provid articl appli case point natur object aid italian author invok except aid consid compat common market articl paragraph invok italian author note inter alia object list provis interest commun sole undertak receiv aid provis provis interpret strictli examin region sector aid programm exempt principl incompat aid common market set articl appli commiss establish aid consider free interplai market forc ensur recipi undertak action attain object exempt aid quid pro quo tantamount give member state undu advantag affect trade member state distort competit justif commun interest system aid contribut attain object exempt provid articl quid pro quo fact serv improv financi posit undertak question evid suggest undertak beneficiari system expect provid return consid aid system virtu scope nation undertak econom sector irrespect locat region develop aim defin point articl system involv major project european interest remedi disturb italian economi mean point articl articl point deal aid promot develop econom activ note aid question road haulier elig oper aid gener acknowleg satisfi condit point lack quid pro quo make imposs conclud aid facilit develop fact subsidi differ vehicl size affect reason aid notifi commiss requir articl treati italian govern fail commiss unabl make posit measur implement provis articl treati compli aid consid illeg commun law connect point imper charact procedur rule set articl complianc import point view public order direct effect recogn court justic judgment june case decemb case march case novemb case illeg aid question remedi subsequ action aid incompat common market commiss make option afford judgment court justic juli case confirm judgment februari septemb case requir member state recov recipi aid illeg grant view aid introduc decre abolish sum paid reimburs repay made accord procedur provis italian law interest overdu payment ow state interest calcul date aid question paid apear order restor previou situat abolish financi advantag enjoi compani receiv illeg aid date paid judgment court justic march case paragraph recal recoveri aid paid unlawfulli logic consequ fact illeg establish case adopt decis articl aid favour profession road haulier itali form tax credit incom tax municip tax vat introduc ministeri decre januari unlaw grant breach procedur rule laid articl eec treati aid incompat common market mean articl eec treati meet condit exempt provid articl condit regul eec articl italian republ abolish aid refer articl ensur aid grant recov month notif decis aid recov accord procedur provis nation law relat interest overdu payment ow govern interest start run date unlaw aid grant articl italian govern inform commiss month date notif decis measur compli articl decis adress italian republ brussel june commiss abel matut member commiss gazzetta ufficial della repubblica italiana seri general oj oj oj ecr ecr transport member state complet liber januari fact transport member state liber base council regul eec lead increas intra commun transport protocol april novemb italian author drew attent repli august oj ecr ecr ecr ecr ecr ecr ecr ecr ecr