commiss decis march state aid implement germani ingenieur und gewerbebau gmbh igb 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 call interest parti submit comment pursuant provis cite procedur fax decemb regist commiss januari aid nn german govern inform commiss financi measur assist ingenieur und gewerbebau gmbh hereinaft igb financi measur grant compani regist unnotifi state aid nn accord articl ec treati letter date septemb commiss inform germani decid initi procedur laid articl ec treati respect aid commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment aid case regist comment receiv parti comment receiv germani novemb ii descript case concern financi measur assist restructur sme activ build sector thuringia januari igb merg hab compani own igb sharehold subsequ trade hab basic econom data progress output gt tabl gt march hab file bankruptci restructur restructur period last restructur cost amount dem state financi measur assist restructur inform commiss possess measur grant public sourc assist restructur dem grant bv successor treuhand privatis agenc defici guarante land thuringia amount dem cover approv aid scheme invest allow dem grant approv invest allow scheme inform provid loan dem european recoveri programm erp loan dem thuringia develop bank tab grant inform measur obtain financi contribut sourc germani contribut contribut beneficiari extern commerci sourc investor capit dem person guarante investor amount dem joint liabil investor loan dem decis workforc forgo christma allow repres dem germani opinion contribut regard contribut beneficiari extern commerci sourc restructur total dem restructur cost reason initi procedur articl ec treati commiss express doubt compat aid common market erp loan dem tab loan dem possibl contain aid element inform injunct issu restructur plan possibl suit restor long term viabil igb hab market condit sector difficult compani small compani limit resourc aid igb possibl distort competit unduli igb oper sector characteris overcapac restructur involv reduct capac request inform germani provid detail capac situat igb hab commiss issu inform injunct aid possibl proport restructur cost benefit contrari opinion german author beneficiari contribut appear dem restructur cost iii comment germani repli decis initi procedur germani inform commiss local court gera refus set bankruptci proceed motion remain asset insuffici cover administr cost compani ipso jure dissolv germani continu busi form whatsoev rule practic comment point rais decis initi procedur made germani opinion view develop serv purpos iv assess aid articl ec treati appli financi measur grant germani recipi undertak confer econom benefit specif undertak receiv commerci sourc measur constitut state aid distort competit natur support provid exist inter state trade common market sector recipi undertak activ financi measur grant fall scope articl respect aid allegedli grant approv scheme commiss note inform measur compli condit scheme assess decis addit bv grant dem erp loan dem tab loan dem consid ad hoc aid restructur inform commiss note germani fail compli oblig articl ec treati formal viewpoint aid unlaw necessarili incompat common market consequ individu measur examin articl ec treati derog provid articl ec treati appli measur assess articl guidelin rescu restructur aid guidelin guidelin applic present case aid measur grant guidelin effect comment substanc case receiv formal investig procedur doubt rais decis open procedur allai basi inform commiss conclud restructur plan suit restor long term viabil hab aid igb unduli distort competit aid proport restructur cost benefit aid igb compli criteria laid guidelin consid incompat common market unlawfulli grant aid measur found incompat common market commiss requir articl council regul ec march lai detail rule applic articl ec treati order recoveri aid contrari gener principl commun law inform provid germani beneficiari compani dissolv order local court gera account lack asset continu activ form whatsoev rule commiss decid order recoveri aid present case serv purpos conclus commiss find germani unlawfulli implement financi measur ingenieur und gewerbebau gmbh igb breach articl treati basi assess conclud aid incompat common market fulfil condit set guidelin view fact case recoveri aid requir sentenc articl regul ec adopt decis articl state aid germani implement ingenieur und gewerbebau gmbh igb amount eur dem incompat common market articl decis address feder republ germani brussel march commiss mario monti member commiss oj footnot bürgschaftsrichtlini der thüringer aufbaubank sg decemb investitionszulag für die neuen länder sg decemb amend sg april oj oj oj