commiss decis januari tax concess german incom tax act notifi document number 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 member state interest parti notic submit comment accord articl ec treati decis februari commiss initi proceed pursuant articl respect provis german annual tax act jahressteuergesetz amend incom tax act einkommensteuergesetz modifi scheme laid act commiss inform germani decis letter date march publish letter offici journal european commun june germani submit comment letter observ receiv member state interest parti provis issu introduc special tax concess year intend strengthen market hold compani german länder west berlin increas equiti capit concess summaris german tax law gain accru sale asset natur person resid germani incom tax act legal person resid germani corpor tax act körperschaftssteuergesetz subject incom tax corpor tax act state legal person treat accord relev provis incom tax act incom tax act natur legal person sell movabl immov asset share compani kapitalgesellschaften offset taxabl gain sale case cost acquir produc asset year sale year offset incom tax act inter alia annual tax act relat cost purchas share compani acquir hold compani mean hold compani act gesetz über unternehmensbeteiligungsgesellschaften inquiri aid rule concern possibl advantag confer hold compani decis prejudic posit commiss futur respect advantag amend effect januari incom tax act broaden tax concess financi year gain offset acquisit product cost provid gain question acquir share compani occas increas capit set compani compani regist offic central administr länder west berlin time share acquir employe emploi hold compani beteiligungsgesellschaft sole object statut acquir administ sell temporari hold compani time hold acquir regist offic central administr länder west berlin employe emploi germani estim measur lead temporari loss tax revenu dem million approxim ecu million thousand compani german länder west berlin benefit scheme confin industri rule prevent combin measur state aid scheme ii commiss inform provis issu letter octob belatedli legisl enact commiss express request annual tax act enter forc januari commiss authoris grant commiss regist scheme unnotifi aid measur nn administr instruct issu feder ministri financ januari postpon applic scheme pend authoris commiss decis initi proceed commiss view incom tax act constitut state aid measur caught articl ec treati articl eea agreement commiss consid group benefit taxpay liabl incom tax act compani eastern germani berlin employe commiss opinion tax concess taxpay sell asset offset gain sale acquir asset gener measur aid compon taxpay invest gain irrespect size busi locat qualifi concess commiss view decis initi proceed provis requir order qualifi tax concess taxpay hold compani regist offic central administr länder west berlin constitut state aid purpos articl commiss point consist case law court justic european commun assess measur constitut state aid mean articl base effect confer benefit effect measur issu increas profit hold compani regist offic central administr länder west berlin compar hold compani regist offic central administr western germani germani altogeth letter octob german author argu econom advantag confer measur small exist commiss refer case law court justic european commun fact advantag confer small exclud possibl intra commun trade affect commiss doubt measur compat common market link invest regard oper aid commiss establish practic oper aid permit condit area assist pursuant articl ec treati scheme appli berlin commiss decis design assist area year aid measur east berlin qualifi assist area pursuant articl decis allow treat neighbour area assist pursuant articl period hand west berlin assist area pursuant articl benefit similar transit arrang meet condit set compat oper aid fact grant aid link invest meant substanti danger aid econom effect assist area commiss view scheme infring ban discrimin impos freedom establish provis articl ec treati condit concess regist offic central administr compani share purchas locat länder west berlin lastli scheme provid complianc specif rule govern aid sensit industri iii letter germani argu measur constitut state aid mean articl german posit proceed initi summaris germani drew attent structur defici economi eastern germani continu low rate capitalis east german compani scheme intend improv german author consid compani sensit industri assist scheme hold compani provid ventur capit primarili compani centr activ promis market tax concess deferr taxat remiss tax taxpay sell hold acquir long time latest firm wound gain tax stage tax advantag parti provid capit parti receiv recipi obtain addit capit cost freeli negoti determin market direct relationship tax concess recipi capit cost capit discern quantifi mere fact tax concess purchas share compani locat defin area justifi conclus state aid equival present state aid equival capit provid incom tax act made cheaper east german berlin compani share capit germani suggest decis commiss state effect set precis evid support view contrari suppos advantag tax deferr pass compani regist offic central administr länder west berlin advantag small attract chang hand germani view tax concess gener measur provid capit concern recipi concern advantag recipi aros result tax concess provid tax concess provid gener measur commiss opinion conclus commiss fail show benefit alleg aid scheme quantifi aid altern advantag compani länder west berlin extrem limit measur de minimi rule appli iv broaden tax concess incom tax act constitut state aid mean articl ec treati articl eea agreement compani employe regist offic central administr länder west berlin hold acquir directli hold compani occas increas capit set compani order qualifi tax concess gain accru sale asset share compani concess gener measur compris aid compon benefit person subject incom tax sell asset offset taxabl gain aris acquir asset commiss arriv conclus ground measur aid grant member state state resourc mean articl ec treati order assess state measur constitut aid court justic european commun held sfei establish recipi undertak receiv advantag receiv normal market condit absenc state measur issu incom tax act offer tax concess natur legal person share purchas realis gain sale asset offset gain sale cost acquir share compani condit tax payment make advantag confer person compar treatment qualifi ordinari tax rule provid reduct taxabl profit reinvest gain feder republ germani tax offset permiss taxpay acquir share compani acquisit take place occas capit increas set compani scheme requir taxpay acquir share increas capit compani set compani tax measur consequ state aim promot demand invest capit compani increas launch equiti capitalis firm result increas demand hold compani regist offic central administr länder west berlin share seller aris result state measur financi invest behaviour share purchas affect thing equal extent acquir hold term favour share seller introduct incom tax act hold absenc tax concess acquir acquir term advantag share seller true germani point share seller receiv capit cost freeli negoti line market condit measur affect market consequ capit provid framework attract compar similar capit compani regist offic central administr länder berlin chang financi invest behaviour increas equiti compani concern fact declar intent german legislatur comment german author contend scheme measur effect east german berlin compani hold tax scheme confer direct advantag natur legal person direct beneficiari encourag acquir asset firm indirect beneficiari econom advantag confer greater demand share indirect beneficiari compani compar legal situat exist enter forc investor direct beneficiari prepar acquir hold east german berlin compani term favour compani term obtain measur introduc result volum hold compani rise term acquisit hold price compar nomin durat hold return hold shift favour compani measur confer econom advantag indirect beneficiari incom tax act regist offic central administr länder west berlin advantag enjoi requir return comment germani contend measur deferr remiss tax point german tax code abgabenordnung deferr tax due date tax claim arisen postpon tax claim incom tax act extinguish fresh claim possibl aris dispos addit irrelev tax concess deem tax deferr econom term indirect econom advantag share seller case tax deferr commiss decis eec british aerospac rover case germani argu comment difficult demonstr specif advantag individu case quantifi state aid compon explain safe econom advantag confer typic case matter examin ant econom advantag confer determin certainti hold acquir measur hing busi conduct privat financi investor take invest decis basi financi invest condit deliber modifi state intervent abstractli shown behaviour individu share purchas chang state measur advantag quantifi certainti ant quantifi post note assess measur constitut state aid commiss refer individu case court justic european commun held case germani commiss case aid programm commiss confin examin characterist programm question order determin natur scheme caught articl order conclus state aid commiss show case econom advantag confer state aid grant conclud natur scheme effect confer econom advantag ascertain class compani employe regist offic central administr länder west berlin order calcul econom advantag individu case comparison made term compani eastern germani berlin employe secur invest tax concess thing equal measur econom advantag grant state resourc scheme reduct tax revenu gain dispos asset tax indetermin period tax advantag grant state resourc pass part beneficiari aid legal provis seek guid invest behaviour privat investor court justic held similar circumst van der kooi state legisl provis share purchas pass tax advantag specif firm measur effect parafisc charg financ industri bodi administ resourc assembl subsidis project carri firm court justic consist held compagni commercial de ouest depend revenu parafisc charg put constitut state aid advantag confer compani attribut state action measur financ directli state resourc parafisc charg levi compulsori basi present case econom advantag pass offici privat bodi administ revenu set pass benefit state guidanc invest behaviour privat share purchas influenc brought bear econom effect state guidanc compar pass advantag compani caus state relev legisl provis measur favour undertak confin region compani regist offic central administr länder west berlin compani size compani employe admittedli identifi compani individu advanc categori advantag compani determin suffici defin compani advantag confer scheme suffici specif distinguish gener measur confer advantag busi member state fall scope articl ec treati lastli scheme threaten distort competit favour undertak regist offic central administr relev region compar rest germani member state german author view aid intens involv small close court justic european commun held tubemeus case effect trade member state rule sole ground aid small german author undertaken compli de minimi notic basi consider commiss conclud broaden tax concess incom tax act constitut state aid mean articl ec treati articl eea agreement compani regist offic central administr länder west berlin hold acquir directli hold compani occas increas capit set compani order qualifi tax concess gain accru dispos asset share compani aid scheme issu effect favour acquisit occas capit increas set compani hold compani employe regist offic central administr länder west berlin price advantag share seller term advantag share seller obtain provis introduc scheme favour strengthen firm equiti base aid scheme condit initi invest mean commiss commun region aid system ongo charact design overcom specif structur disadvantag german author expressli confirm accord judgment court justic european commun siemen commiss treat oper aid commiss establish practic oper aid except case condit area scope articl ec treati area standard live abnorm low underemploy point commiss commun method applic articl region aid eastern länder brandenburg mecklenburg western pomerania saxoni saxoni anhalt thuringia area assist pursuant articl commiss decis decemb class end state aid measur respect period respect period end commiss accept east berlin assist pursuant articl state aid measur transit arrang period commiss decid east berlin treat area assist pursuant articl view special geograph posit fact consid articl area period histori citi berlin put foot länder state aid measur aid area consid compat common market pursuant articl ec treati reason commiss commun refer state oper aid allow articl region except case aid design promot durabl balanc develop econom activ addit commiss constant practic requir aid grant predetermin period fall time effect scheme issu strengthen equiti base recipi firm scheme ensur capit provid recipi compani econom develop recipi compani articl region realiti benefit compani econom activ lie assist area basi examin scheme rule compani belong larg compani independ compani assist area benefit scheme real contribut made econom develop compani assist area assist area scheme class exempt region aid provid articl treati lastli provis scheme run time prevent scheme appli compani sensit industri specif state aid rule laid rule kind exist synthet fibr industri motor industri shipbuild transport agricultur fisheri ecsc sector ecsc steel commiss commun refer state aid give rise sector overcapac typic exist sensit industri lastli prevent scheme appli firm difficulti mean commun guidelin state aid rescu restructur firm difficulti gener design scheme make scheme compat condit grant aid firm difficulti laid guidelin applic aid scheme compani regist offic central administr west berlin note basi abovement decis west berlin part period entireti assist area pursuant articl mean scheme appli compani area assist pursuant articl unassist area area assist pursuant articl commiss establish practic refer oper aid area assist pursuant articl declar compat common market irrespect grant compani sensit industri compani difficulti scheme consid compat common market exempt claus articl intend promot execut import project common european interest remedi disturb economi member state promot cultur heritag conserv mean articl compat common market pursuant articl commiss inform suggest scheme requir order compens econom disadvantag caus divis germani mean articl scheme make condit tax concess firm hold regist offic central administr länder west berlin provis contradict ban discrimin articl ec treati establish articl seq provid remov restrict establish articl guarante freedom carri busi branch subsidiari purpos articl nation firm determin refer member state accord law form regist offic central administr court justic european commun held case commiss franc ban discrimin appli direct discrimin measur equival effect articl ec treati commiss satisfi condit establish distort aid grant member state applic provis council provid gener programm abolit restrict freedom establish rule practic elimin restrict exercis foreign domest nation right emploi activ made subject condit rule practic includ direct indirect state aid measur ban restrict establish articl seq seek ensur compani treat compani regist offic host member state aid scheme issu compani regist offic central administr länder west berlin order qualifi compani regist offic central administr region transfer regist offic central administr scheme favour east german berlin compani compar compani regist offic germani infring ban discrimin articl seq ground applic scheme postpon ministri financ administr instruct januari germani object appli aid paid scheme fact appli germani step recov aid paid adopt decis articl tax concess provid incom tax act constitut state aid compani employe regist offic central administr länder west berlin incompat common market pursuant articl ec treati articl eea agreement germani call repeal incom tax act articl aid paid scheme refer articl unlaw grant commiss decis germani ensur aid unlawfulli grant repaid aid recov accord procedur provis nation law nation rule default interest interest run date grant unlaw aid rate appli refer interest rate germani time aid grant calcul grant equival region aid articl germani inform commiss month notif decis measur compli articl decis address feder republ germani brussel januari commiss karel van miert member commiss bgbl enter forc januari sg oj constitut reserv incom tax act assist area act fördergebietsgesetz bundessteuerblatt teil oj case sfei la post ecr paragraph oj ecr paragraph join case van der kooi commiss ecr join case compagni commercial de ouest receveur de douan de la pallic port paragraph case belgium commiss ecr oj case ecr paragraph oj oj oj commiss decis ec octob extens invest premium ecr state aid measur oj oj ecr oj