commiss decis februari aid scheme nn ireland foreign incom notifi document number english 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 ecofin council adopt code conduct busi taxat object tackl harm tax competit subsequ establish group assess tax measur fall scope code commit code commiss publish notic applic state aid rule measur relat direct busi taxat stress determin appli rigor respect principl equal treatment framework commiss embark examin measur identifi harm code conduct group context commiss note parallel work code conduct group commun polici respect state aid share common goal abolish measur distort threaten distort competit singl market commiss note progress made achiev ultim object elimin harm tax competit specif step member state abolish remov harm featur tax measur identifi harm letter date commiss request inform call foreign incom scheme extens deadlin ireland repli letter date juli request inform august remind septemb ireland repli septemb letter date juli sg commiss inform ireland decid initi procedur laid articl ec treati respect foreign incom scheme letter date octob ireland submit observ commiss decis initi formal investig procedur publish offici journal european commun invit interest parti submit observ comment receiv letter date januari commiss sought inform extens deadlin ireland repli march ii descript measur ireland doubl taxat relief compani credit system irish tax doubli tax incom gain reduc foreign tax incur incom gain tax credit exce amount tax due ireland foreign incom gain foreign incom scheme relief provid exempt foreign sourc incom gain irish corpor tax irish foreign incom scheme consist separ measur foreign dividend foreign branch profit gain set section tax consolid act section exempt foreign dividend origin introduc section financ act dividend receiv irish resid compani foreign subsidiari exempt irish corpor tax dividend appli invest plan quot foreign subsidiari quot compani resid state ireland doubl taxat treati subsidiari irish resid compani seek exempt invest plan submit advanc irish author issu exempt certif respect amount dividend satisfi invest direct creation mainten employ ireland exempt dividend appli purpos plan year period begin year end year receipt ireland section financ act amend measur submiss invest plan year commenc irish author extend year period dividend appli categori invest employ provid trade activ concern employ ireland invest made compani activ carri directli made indirectli subscript share compani make invest employ job expand busi exist job busi absenc invest close reduc size workforc requir number job creat maintain amount qualifi exempt reduc full amount dividend spent approv invest plan section exempt foreign branch profit gain origin introduc section financ act guidelin issu order qualifi exempt compani submit invest plan advanc set detail invest propos compani inform submit plan includ inter alia background note compani detail natur activ initi plan level type invest timescal fund arrang financi forecast project employ locat propos activ irish author certifi compani quot qualifi compani quot grant exempt satisfi plan direct creation quot substanti employ quot ireland invest made creation employ achiev mainten employ ireland depend carri foreign trade activ minimum level sustain employ creat order increment job achiev latest end year period start start date exempt certif substanti perman capit amount consid quot quot irish author exempt certif incom gain foreign trade activ exempt tax carri countri exempt certif iii ground initi procedur evalu inform submit ireland preliminari investig commiss consid irish author confer advantag compani exempt irish taxat dividend foreign subsidiari foreign branch profit gain consid advantag grant state resourc affect trade member state select commiss consid except gener prohibit state aid provid articl ec treati appli ground commiss doubt compat measur common market decid initi formal investig procedur iv comment ireland letter octob summaris requir section tax consolid act paragraph irish author made gener observ ad comment measur sought correct inaccur descript misinterpret contain commiss letter juli provid argument legitim expect compani grant relief scheme letter march irish author provid inform practic applic measur comment summaris gener comment section financ act abolish tax relief foreign dividend grant section restrict relief dividend certifi februari section financ act provid compani avail relief section hold exempt certif issu februari evalu measur relief code conduct group measur consid breach criteria paragraph code rational group relat exempt foreign branch trade profit relief invest aid includ invest plan sum reliev tax invest plant machineri land build work capit time ireland region fall scope articl treati measur compat common market compani exempt certif issu dublin region involv invest dublin part ireland remain compani locat south east mid west region januari maximum state aid intens region highest rate corpor tax period concern ceil breach specif control rate corpor tax declin tax relief grant recent year section time relief introduc irish economi difficult phase unemploy rate high dramat remedi action overcom sever imbal public financ aim relief bring back dividend ireland irish employ intend promot trade oper foreign subsidiari total certif repatri dividend grant irish compani case plan subsequ implement tax relief claim case relief fact claim approv relief claim certif issu februari decemb invest made basi approv plan execut end ireland consid region cover articl dividend repatri ireland irish tax liabil aris respect foreign subsidiari incent addit tax aris dividend repatri compani grant relief manufactur sector repatri dividend appli invest plant machineri build land work capit compani major irish bank case dividend lent product invest fish farm tourism health small busi sector train cours ventur capit compani claim relief dividend repatri financ invest plan respect certif issu assess made dividend repatri histori compani concern time relief grant exempt dividend repatri relief major irish multin manufactur group activ sector includ forestri tourism financi servic issu certif occas respect total dividend iep million repatri subsidiari locat unit state approv plan relat invest inter alia machineri plant equip vehicl softwar forestri group compani form capit inject hotel golf club golf club hotel golf club develop design offset start loss timber process plant offset oper loss exist group financi servic compani financi servic compani special job creation enterpris fund softwar upgrad plant equip machineri softwar computeris compani group manufactur sector grant certif respect iep million dividend subsidiari unit state approv plan relat invest construct liquid milk plant construct chees plant total refurbish slaughter meat bone plant meet commun irish regul refurbish chees plant irish bank grant certif respect iep million repatri subsidiari unit state approv plan involv subsidis lend busi sector scheme includ oper programm small busi provid loan small medium size enterpris sme servic manufactur food tourism sector construct refurbish premis purchas hand plant equip provis long term work capit loan project seasid resort provid loan capit invest resort accommod construct renov refurbish resort amen special loan purchas milk quota provid financ purchas milk quota farmer irish depart agricultur eu milk quota restructur scheme enterpris loan scheme provid loan start earli stage compani period loan govern initi provid financ rural renew upper shannon region construct refurbish residenti commerci build construct refurbish nurs home develop irish white fish fleet ventur capit fund compani establish relief grant fact claim leisur compani invest plan concern develop golf club holidai villa exempt cover iep million dividend vast bulk project financ sourc section certif grant case relief concern branch locat number countri branch establish countri germani itali south africa japan certif issu juli effect septemb case relief claim case increment irish tax due foreign branch concern establish legitim expect compani claim legitim expect receiv relief qualifi legisl awar recent state aid approv obtain measur submit plan grant certif incur expenditur implement plan belief certifi irish author entitl relief accord legisl compani foreseen situat substanti invest job creation relief allow run manner measur amend financ act close section relief entrant effect abolish section relief acknowledg exist compani legitim expect assess measur consid observ irish author commiss maintain posit express letter juli ireland initi procedur articl treati scheme examin constitut unlaw state oper aid scope articl treati assess commiss explicitli examin scheme form individu measur set section tax consolid act assess intend provid assess individu grant aid undertak measur individu case notifi commiss inform commiss assess commiss bound natur measur make gener abstract examin exist state aid mean articl question compat aid element assess foreign incom scheme involv state aid compat common market found scheme treati council regul ec march lai detail rule applic articl ec treati case law court justic european commun empow commiss conduct analysi commiss formal examin applic measur individu case commiss ident beneficiari scheme relev inform individu case exist state aid commiss note observ irish author evalu foreign incom scheme code conduct group evalu bear object assess exist state aid order consid state aid mean articl measur fulfil criteria measur afford beneficiari advantag reduc cost bear busi tax credit tax exempt mechan avoid doubl taxat corpor incom foreign tax credit grant tax paid incom foreign jurisdict deduct liabil tax incom domest tax jurisdict limit domest tax liabil contrast foreign incom exempt domest corpor tax payabl domest tax liabil greater tax paid foreign sourc jurisdict credit system tax payabl exempt system tax due specif tax exempt foreign incom grant system gener rule credit exempt constitut tax advantag reduc beneficiari compani tax burden point commiss notic applic state aid rule measur relat direct busi taxat hereinaft quot notic quot tax advantag grant type reduct compani burden reduct amount tax foreign incom scheme fulfil criterion exempt foreign sourc incom gain taxat ireland compani concern group belong reliev extent occur addit tax liabil applic gener appli tax credit scheme technic measur appli firm distinct sort envisag point notic observ dividend repatri ireland irish tax liabil aris respect foreign subsidiari alter fact measur grant tax advantag beneficiari advantag measur grant order encourag action fact affect object analysi measur constitut state aid advantag grant state state resourc grant tax reduct confer compani foreign incom scheme irish author involv loss tax revenu point notic equival state resourc form fiscal expenditur thirdli measur affect competit trade member state explain point notic criterion fulfil compani benefit measur carri econom activ involv trade member state compani grant tax relief foreign incom scheme necessarili form part intern group foreign subsidiari branch basi inform suppli irish author clear compani concern group belong activ sector subject intra commun trade lastli measur specif select favour quot undertak product good quot beneficiari measur compani obtain exempt certif accord specif requir section section paragraph condit set legisl restrict foreign incom scheme consid gener measur constitut select advantag compani satisfi requir constitut state aid scheme notwithstand gener assess scheme commiss note comment irish author effect exempt certif deliv compani grant exempt certif section fact claim tax exempt commiss note current financi year corpor tax principl rate lower appli jurisdict branch relev compani establish commiss accept present circumst exempt section longer confer advantag compani certif grant respect compani measur longer fall scope articl treati compat foreign incom scheme constitut state aid mean articl treati compat evalu light except provid articl except provid articl concern aid social charact grant individu consum aid make good damag caus natur disast except occurr aid grant area feder republ germani appli case except provid articl authoris aid promot econom develop area standard live abnorm low underemploy commiss note observ irish author foreign incom scheme constitut invest aid oper aid invest aid section measur made end time ireland consid articl region state aid purpos applic certif section finalis end sight section invest aid measur legisl inform provid irish author demonstr criteria grant tax relief satisfi region aid guidelin forc time extent guidelin provid aid grant initi invest job creation commiss note ireland tax relief grant respect inter alia work capit start oper loss capit inject upgrad plant machineri softwar refurbish facil commiss consist rule previou decis consid constitut initi invest job creation state aid grant similarli commiss note section tax relief mainten employ creation born inform provid ireland practic applic section similarli legisl inform provid irish author demonstr control place ensur complianc rule state aid notabl aid sensit sector aid compani difficulti cumul aid commiss note relief respect product process good featur annex ec treati respect oper irish author unviabl commiss conclud section grant oper aid compani award tax exempt dividend repatri foreign subsidiari oper aid grant area envisag articl aid subject strict condit aid limit time design overcom structur handicap enterpris locat region aid grant section principl limit durat year legisl inform provid ireland demonstr tax relief grant design overcom structur handicap enterpris locat ireland respect commiss note measur narrow scope help offset structur handicap face enterpris ireland gener target restrict group compani foreign subsidiari tax jurisdict rate taxat lower ireland hard establish structur handicap firm face appear case aid grant tax relief critic factor determin invest place commiss note invest support relief made indirectli subscript share compani undertak invest clear mechan act incent creation mainten employ order case irish author absenc specif subscript share invest place subscript materialis tax relief grant legisl inform provid ireland demonstr control mechan place mention paragraph commiss make specif assess aid element present individu tax relief grant foreign incom scheme relief compat respect bank grant tax relief section commiss make observ purpos repatri dividend appli tax relief view oper aid bank aid pass bank custom part lend increas resourc bank lend relief strengthen competit posit bank intern group belong commiss note control put place ensur lend bank approv invest plan satisfi requir relev state aid rule commiss note consist held previou decis state aid purchas milk quota incompat common market commiss note comment ireland grant tax relief section appli ongo basi condit continu met present close date relief grant commiss note word section condit relief mainten employ creat depend carri foreign trade activ respect exempt grant clear grant invest aid section conceiv time rate corpor tax ireland higher constitut oper aid measur benefit ceas withdrawn tax relief grant section appli ongo basi close date fail meet requir oper aid articl limit time ireland invest plan compani claim section relief quot prepar septemb commit irish author decemb bring tax relief question quot respect circumst narrow scope limit uptak section relief commiss note individu ad hoc aid payment made singl firm aid confin area activ major impact competit relev market effect region develop limit purpos guidelin nation region aid point notic order consid compat common market state aid intend promot econom develop area proport target aim sought irish author provid evid demonstr section section meet requir applic aid made number case tax relief fulli incident execut invest plan invest execut irish author admit relief grant tax relief claim recent year commiss note relief open compani financi servic sector commiss practic previou decis consist point notic exclud financi servic scope oper aid measur tax relief section held compat common market accord articl except laid articl appli foreign incom scheme object promot execut import project common european interest remedi disturb economi ireland intend promot cultur heritag conserv final foreign incom scheme examin light articl authoris aid facilit develop econom activ econom area aid advers affect trade condit extent contrari common interest establish paragraph tax advantag grant foreign incom scheme oper aid benefit ceas aid withdrawn previou decis commiss aid consid facilit develop activ econom area irish author attempt argu foreign incom scheme compli guidelin aid employ aid measur consid compat common market virtu articl commiss note extent section aim mainten employ measur grant aid firm persuad lai worker subsidi calcul basi number employe time aid grant extent section section aim job creation provis amount aid worker justifi repres high proport firm product cost foreign incom scheme regard fall scope guidelin aid employ legitim expect recoveri illeg grant state aid found incompat common market natur consequ find aid recov beneficiari recoveri aid competit posit exist aid grant restor articl regul ec state quot commiss requir recoveri aid contrari gener principl commun law quot case law court justic commiss practic establish result commiss action legitim expect exist part beneficiari measur aid grant accord commun law order recov aid infring gener principl commun law judgment van den bergh en jurgen case court rule quot court consist held trader regard institut rise justifi hope reli principl protect legitim expect hand prudent discrimin trader foreseen adopt commun measur affect interest plead principl measur adopt quot present case commiss note scheme introduc belgium arrêté royal decemb deal tax treatment coordin centr irish foreign incom scheme measur affect taxat multin compani concern rule design avoid doubl taxat decis commiss consid belgian scheme aid mean articl eec treati articl ec treati decis publish fact commiss rais object belgian coordin centr scheme publicis xivth competit report answer parliamentari question answer commiss state quot rule fall scope articl eec treati articl ec treati quot commiss accept beneficiari measur entitl entertain legitim expect measur constitut state aid consider prevent commiss order recoveri aid grant vi conclus commiss find ireland illeg implement foreign incom scheme set section tax consolid act commiss conclud tax relief question constitut scheme oper aid cover derog prohibit state aid set articl ec treati incompat common market commiss note section effect abolish section introduc rate corpor tax fallen extent section longer constitut state aid respect compani benefit commiss conclud extent aid grant section beneficiari entitl entertain legitim expect irish foreign incom scheme constitut state aid commiss requir recoveri aid grant adopt decis articl state aid scheme form tax exempt unlawfulli put effect ireland breach articl ec treati section financ act section financ act consolid section tax consolid act incompat common market articl outstand tax exempt certif issu section tax consolid act consid state aid mean articl treati articl decis address republ ireland brussel februari commiss mario monti member commiss oj oj oj footnot report code conduct group busi taxat ecofin council sn footnot footnot oj judgment court octob case germani commiss ecr paragraph octob case itali commiss ecr paragraph june case belgium commiss ecr paragraph octob join case itali sardegna line commiss ecr paragraph footnot commiss commun method applic articl region aid oj point indent commun region aid commiss decis ec oj ec oj point indent commun region aid oj head articl commiss decis fiscal regim azor sg oj case spain commiss ecr paragraph footnot case van den bergh en jurgen bv commiss ecr paragraph moniteur belg dossier written question oj