commiss decis june aid provid brussel region author belgium favour activ siemen sa data process telecommun sector french dutch text authent eec commiss european commun regard treati establish european econom commun subparagraph articl thereof notic interest parti submit comment accord articl march belgian press publish inform report belgian audit court rais object payment govern region brussel seri aid award siemen sa ground grant violat provis aid scheme question econom expans law juli eel letter april commiss request belgian author provid relev inform letter belgian author inform commiss fact success govern region brussel disput belgian audit court accord provis abovement eel seri award subsidi decid period novemb januari favour invest project siemen sa brussel inform initi submit belgian author subsidi total bfr million favour invest project budget amount bfr million net grant equival nge individu award rang tabl summar inform submit tabl invest budget project aid grant bfr lt ecu million million ecu million million gt ecu million million total bfr million million belgian author invest question cover acquisit develop data process product equip machineri tangibl intang invest acquisit build belgian author final litig procedur belgian audit court settl decis govern region brussel octob accord articl law octob function audit court region govern invit audit court pass reserv payment bill aid accord law question assess inform submit belgian author commiss judg abovement aid award siemen sa investig appear grant violat procedur rule notif establish articl eec treati preliminari apprais base evid substanti inform initi provid aid award question exceed notif threshold establish relev commun legisl section ii decis assist expenditur elig provis eel author commiss commiss consid aid award question principl qualifi exempt principl incompat provid articl juli commiss decid initi articl investig proceed respect ii commiss decis initi articl proceed notifi belgian govern letter august invit submit observ inform relev assess compat common market aid award respect commiss formul specif question commiss final request belgian govern inform siemen sa delai initi proceed fact repai aid improperli receiv member state interest parti inform commiss decis public offici journal european commun text letter belgian govern belgian author present observ letter date septemb belgian author repli part question put commiss request complet answer letter date octob letter date octob siemen sa inform commiss due note public offici journal european commun notic initi articl proceed siemen sa state verifi belgian autor repli commiss deadlin establish letter date novemb belgian author complet repli februari repres belgian author meet respons commiss depart clarifi aspect inform submit light conclus meet letter date februari commiss request belgian author confirm element oral transmit meet provid precis respect letter date march belgian author answer commiss request inform submit belgian author framework articl proceed aid award cover investig broken categori award exclus concern data process telecommun equip bought siemen sa subsidiari siemen group germani intend leas client award concern dossier involv simultan independ expenditur programm item data process telecommun equip bought siemen sa subsidiari siemen group intern depart cost relat project develop softwar depart siemen sa cost relat train staff expens incur siemen sa advertis campaign market survei commerci depart aid award concern acquisit build enlarg depart head offic compani brussel total budget aid grant item shown tabl ii tabl ii bfr million budget aid receiv pend equip leas client ii equip bought intern iii develop cost softwar iv train cost build acquisit vi advertis campaign vii market survei total tabl ii proport aid paid siemen sa respect belgian author schedul aid payment stop inform commiss initi articl proceed reason commiss notifi advanc aid award siemen sa belgian author opinion constitut signific case applic mean rule applic gener invest aid scheme establish commiss rule commiss prior notif individu case applic gener aid scheme case aid intens net grant equival invest case aid intens case invest exce ecu million aid intens case invest exce ecu million aid intens case invest exce ecu million belgian author made commiss observ contrari inform submit initi proceed aid award siemen sa exceed abovement simultan threshold ecu million budget aid intens hand invest budget present siemen sa brussel author dossier account grant aid payment individu aid award schedul instal period year fact budget expenditur support dossier aid intens remain notif threshold aid intens award rang initi commun commiss reason belgian audit court consid aid award question violat provis eel belgian author observ court reject elig reason court consid siemen sa understood industri compani point view region produc brussel articl eel industri craft firm benefit aid thereund respect aid award equip bought subsidiari siemen group specif intend leas client court consid grant aid sale product court view commerci stock contrari eel implement regul respect court remark aid award question enabl siemen sa offer product continu price reduct equival aid siemen sa appli receiv year aid respect contract product leas client court note subsid product mean product contrari eel aim improv product structur recipi aid belgian author inform commiss examin abovement object audit court govern region brussel decid back previou decis invit court pass payment order aid award provid articl law octob function belgian audit court object belgian audit court govern region brussel consid region expans promot support industri commerci activ respect object govern region brussel consid object court base narrow rigid interpret concept invest eel defin notion invest govern region brussel consid legitim make concept account tax law defin invest fund emploi acquisit creation good engag durabl activ firm respect govern remark structur balanc sheet belgium establish royal order octob classifi equip leas client group fix asset distinct made belgian audit court purpos eel mean product licit elig invest product stock elig invest govern region brussel consid distinct rel comput telecommun system product siemen time mean product compani bui leas eel exclud grant aid acquisit equip put dispos leas industri compani modern restructur desir score govern region brussel remark aid siemen sa base level equip leas compani consid constitut aid compani case small medium size enterpris sme region govern view compani real beneficiari aid intervent made siemen sa develop commerci polici leas sme opportun adapt equip rapid evolut data process telecommun technolog govern region brussel remark distort competit detriment competitor siemen sa aid grant appli framework articl proceed letter date octob danish author express support commiss preliminari opinion aid award siemen sa appear incompat common market comment commun belgian author letter date novemb belgian author react letter decemb state abovement comment element relev discuss compat aid express polit posit danish author iii decis june author gener aid scheme initi belgian law juli commiss establish public assist award thereund constitut aid mean articl treati present case award subsidi investig reliev siemen sa part cost bear oper aid distort competit affect intra commun trade data process telecommun sector state strengthen financi posit enterpris compet commun deem affect enterpris judgment court justic septemb case philip morri respect note siemen sa belgium subsidiari transnat group siemen ag group base germani oper world profit financi sound manufactur electron industri belgian subsidiari turn bfr million final profit tax bfr million employe year end siemen sa belgium activ export market averag export rate turnov period part market data process offic equip show substanti flow intra commun trade amount ecu million market share siemen estim iv detail examin expenditur item siemen sa benefit aid award govern region brussel tabl ii commiss arriv conclus expenditur equip intern build acquisit item ii tabl ii constitut typic invest materi fix asset explicitli list elig aid eel hand expenditur develop softwar intern siemen sa item iii consid constitut invest immateri fix asset elig aid law softwar question util compani year subject depreci commiss verifi volum abovement invest form independ individu programm exce notif threshold establish commiss section ii circumst aid invest lawfulli award govern region brussel limit discretionari power author commiss oper gener aid scheme establish eel consequ commiss observ make respect aid expenditur train cost item iv list item elig aid eel circumst grant aid author region brussel siemen expenditur natur consistut ad hoc intervent notifi advanc commiss accord articl articl proceed commiss examin individu support programm siemen sa verifi constitut vocat train measur relat worker retrain continu employ compani link invest commiss favour dispos aid consequ spite illeg charact aid siemen sa commiss conclud qualifi except provid articl aid facilit develop econom activ advers distort trade condit expenditur advertis campaign market survei item vi vii list item elig aid eel grant aid siemen purpos constitut ad hoc intervent notifi advanc commiss accord articl contrari opinion govern region brussel eel expenditur equip leas client head elig aid articl law provid aid grant direct financ invest build construct built equip materi requir creation extens convers modern industri craftman firm commiss consid equip bought siemen sa intend leas client fit abovement definit elig invest expenditur classif invest fix asset stock contribut creation extens convers modern structur siemen sa firm leas equip grant aid kind expenditur constitut continu oper aid undu advantag siemen sa market product commiss accept aid paid siemen sa realiti aid compani leas equip siemen reason share commiss siemen sa recipi subsidi compani question pai full rental siemen set discret leas contract grant aid siemen sa expenditur equip leas client notifi advanc commiss procedur rule establish articl constitut ad hoc intervent govern region brussel scope eel provis approv commiss question elig elig aid eel expenditur equip leas client commiss stress rate govern region brussel notifi advanc plan support expenditur siemen sa intervent exceed gener notif threshold previous explain section ii support expenditur question correspond aggreg budget equip bought siemen sa final leas client date siemen sa period submit applic aid expenditur budget slightli exceed ecu million threshold belgian author inform commiss take consider aggreg budget applic grant subsidi subsidi view defer payment final reach intens term net grant equival rang belgian author conclud individu aid programm exce gener notif threshold commiss accept forego reason belgian author reason consider aggreg homogen bodi expenditur grant aid complet artifici base econom logic note belgian author offer commiss explan arbitrari calcul commiss observ expenditur programm question split applic aid relat homogen bodi expenditur made time dealt jointli brussel govern singl expenditur programm demonstr fact juli siemen sa introduc individu applic total bfr million ecu million expenditur homogen form equip leas client note applic sign director siemen sa appear applic budget volum commiss receiv notif advanc intens aid found septemb siemen sa present individu aid applic kind homogen expenditur dealt govern brussel independ total budget amount bfr million ecu million applic sign director siemen sa light forego consider commiss conclud subsidi bfr expenditur siemen sa bfr million advertis campaign market survei item vi tabl ii subsidi bfr expenditur siemen sa bfr equip leas client item unlawfulli grant govern region brussel excess discretionari power author commiss oper eel addit detail examin commiss arriv conclus illeg aid qualifi except principl incompat provid articl eec treati articl aid meet criteria laid principl incompat common market except provid articl applic case natur aid question direct attain object observ belgian author ask except articl list aid compat common market compat determin context commun singl member state order ensur proper function common market regard principl embodi articl treati except provid articl constru narrowli aid scheme aid award scrutin invok commiss satisfi aid market forc insuffici guid recipi pattern behaviour serv object except appli except case contribut object aid purpos amount confer advantag industri firm member state financi posit artifici strengthen affect trade member state distort competit justif base common interest refer articl regard applic except provid articl aid promot develop region brussel region aid question grant suffer abnorm low standard live underemploy mean except fulfil requisit condit except aid grant region ground except provid articl fact case provid ground whatsoev award intend promot project common european interest remedi disturb belgian economi belgian govern present argument justifi compat aid question except provid articl aid facilit develop econom activ aid affect trade condit extent contrari common interest note part aid question advertis campaign market survei fall categori oper aid expenditur typic gener oper cost compani bear normal activ case issu expenditur prove link essenti requir realiz invest project siemen sa qualifi abovement except hand remain greatest proport aid question expenditur equip leas client consid equival oper aid siemen sa previous explain aid equip leas client practic constitut continu assist commerci activ siemen sa market leas product compani unfair advantag market product competitor view direct ongo advers distort effect sector competit condit polici commiss oppos oper aid normal circumst aid serv object except articl previous analyz aid question consid contribut attain object complet argument final note aid facilit access sme technolog commiss basi gener principl aid grant instrument produc potenti distort effect competit allow aid grant payment monei equip supplier result abovement inadmiss effect competit neutral adequ scheme direct aid sme conclus aid form subsidi bfr expenditur siemen sa bfr advertis campaign market survei aid form subsidi bfr expenditur siemen sa bfr equip leas client illeg grant govern region brussel meet condit fulfil except articl appli incompat common market case aid incompat common market commiss make possibl court justic judgment juli case convers mine compani germani confirm judgment februari case deufil requir member state recov recipi aid illeg receiv court ad recoveri aid logic consequ incompat common market siemen sa reimburs aid illeg receiv reimburs made accord procedur provis belgian law relat interest arrear state liabil interest comput date illeg aid receiv order restor statu quo remov financi benefit recipi aid improperli enjoi date illeg aid receiv judgment march case tubemeus adopt decis articl total aid investig bfr form subsidi award govern region brussel aid scheme establish econom expans law eel juli expenditur siemen sa total bfr aid bfr invest equip bought intern build acquisit expenditur develop softwar compat common market award limit author commiss decis eec oper aid scheme question aid bfr expenditur train worker illeg award breach provis articl treati apprais consid compat common market pursuant except articl aid bfr expenditur equip leas client advertis campaign market survei illeg award breach provis articl apprais meet condit fulfil order except articl appli aid incompat common market mean articl articl bfr aid declar incompat common market articl bfr await payment siemen sa govern region brussel refrain make payment declar incompat ceas appli recoveri remain bfr govern region brussel recov amount siemen sa accord procedur provis nation law relat interest arrear payabl state liabil interest run date illeg aid receiv articl belgium inform commiss measur compli decis month notif articl decis address kingdom belgium brussel june commiss leon brittan vice presid decis juli commiss propos belgian govern termin gener aid scheme establish law juli sake simplic project group categori invest budget million ecu tabl ad bfr invest aid categori detail inform submit belgian author framework articl proceed prove figur budget aid intens initi submit wrong inform prove invest project question contain normal oper expens section ii oj commiss letter member state sg date septemb competit law european commun volum ii offic offici public european commun oj ecr panorama ec industri section notif threshold refer section ii commiss commun method applic articl region aid oj ecr ecr ecr