commiss decis juli aid grant volkswagen group invest german laender german text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement establish european econom area subparagraph articl thereof parti concern opportun submit comment accord abovement articl letter date januari commiss inform germani decis decemb initi procedur provid articl ec treati respect invest aid measur propos german author volkswagen group laender open procedur commiss express doubt compat aid articl ec treati reason state aid properli notifi commiss accord procedur provid articl fulli quantifi appar high aid intens propos plan involv signific expans capac european car market give rise unfair distort competit evid present justifi combin high intens region aid grant indirect invest temporari oper aid treuhandanstalt tha connect structur econom problem laender aid intens disproportion high incompat criteria commun framework state aid motor vehicl industri ii letter date septemb decemb march commiss request notif accord commun framework state aid motor vehicl industri aid measur support invest volkswagen ag german laender stress aid grant prior notif approv commiss germani explain letter date view commun framework appli german laender januari march due expir end renew commiss decemb legal bind formal accept prolong german govern formal decis commiss articl procedur aid measur question approv march scrutin commiss refer approv region aid scheme laender legal posit germani accept commiss ground commiss decis eec februari amend german aid scheme motor vehicl industri challeng germani limit time renew commun framework commiss decemb affect notif oblig germani challeng react renew commun framework commiss legitim assum abid provis approv extens exist region aid scheme laender sg januari commiss stipul commun framework compli extens mean provis joint task framework programm publish german govern juli approv letter sg octob appli laender provis prior notif aid motor vehicl industri appli laender commiss consid aid notifi approv german author prior agreement commiss decis initi articl procedur base detail analysi inform contain german author letter septemb decemb bilater contact german author repres commiss letter januari commiss request germani comment month decis open articl procedur volkswagen case confirm work dai aid payment volkswagen invest mosel chemnitz eisenach suspend confirm receiv due time commiss reserv stop payment state aid interim decis commiss letter member state march iii letter date januari germani agre suspend aid payment articl procedur termin letter date march germani submit observ commiss letter januari letter date april commiss request germani tha volkswagen provid inform complet analysi case question explain justifi bilater meet april repeat letter commiss date june august novemb answer point point german author letter june juli septemb octob novemb volkswagen supplement inform letter commiss date june octob januari repli discuss meet commiss depart german author volkswagen june septemb octob decemb januari earli januari time commiss complet analysi case readi final decis volkswagen inform commiss record review invest plan laender suggest commiss decis review complet view share german author januari volkswagen decid postpon substanti part propos invest year revis timet project chang number paramet commiss assess compat propos aid measur commun framework commiss agre revis analysi take account volkswagen invest plan detail modifi project present commiss bilater meet written inform invest plan submit german author letter june supplement volkswagen letter date june juli fax messag date novemb inform discuss bilater meet june juli inform volkswagen group capac plan german govern letter date februari fax messag date februari site visit earli april evid project collect incorpor analysi point project evid discuss bilater meet june supplement written inform transmit meet german author volkswagen june juli letter volkswagen date german author revis aid contract project issu consid letter meet detail volkswagen invest plan laender relationship exist vehicl product precis amount state aid propos paid volkswagen joint ventur mosel precis scope oblig assum tha regard volkswagen joint ventur analysi capac product product cost price structur financi perform mosel valuat calcul purchas price tha own plant mosel motorenwerk chemnitz mwc chemnitz eisenach volkswagen capac product cost forecast plant mosel ii chemnitz ii develop annual capac volkswagen group plant europ analysi propos expenditur determin elig aid criteria appli commiss implement commun framework state aid motor vehicl industri detail analysi net addit cost plant mosel chemnitz compar equival plant central assist region commun chosen volkswagen equival plant consider advers effect sector aris grant propos aid measur respect capac develop june commiss approv rescu aid form bank loan guarante tha saechsisch automobilbau gmbh sab mosel dm million secur interim financ mosel final decis present case compani face shortag liquid payment stop aid includ loss coverag tha iv regard joint ventur sab german govern volkswagen argu mosel creat tha volkswagen decemb part restructur veb sachsenr produc trabant car tha joint ventur costli option restructur accept social point view mosel effort restructur zwickau plant interim step plan project mosel ii serv build skill workforc area joint ventur exist car plant mosel includ paint shop veb sachsenr effect juli price determin independ account basi asset replac valu mosel origin assembl polo car produc golf car account end materi obtain complet knock form ckd volkswagen price normal price appli intern volkswagen group assembl car subsequ sold back volkswagen price equal final market sale price sale distribut cost common practic assembl plant volkswagen group cost input receiv volkswagen link develop end user price price corridor ensur ad mosel remain constant event fall end user market price advantag compar assembl plant accru volkswagen arrang oblig tha cover loss mosel dm million constitut state aid volkswagen continu loss due fact ckd product gener uneconom compar fulli built fbu product assembl work perform effici volkswagen plant addit loss caus product changeov golf august volkswagen share loss proport equiti particip loss coverag tha limit dm million total accumul loss mosel end amount dm million commiss open procedur issu payment stop aid payment mosel tha payment loss compens sab contract set compani occur quarterli made volkswagen argu sab charg interest arrear tha calcul dm million common commerci practic constitut aid price volkswagen remain stake mosel tha effect januari equal replac net asset dm million reason price involv aid element actual valuat led sale price dm million dm million present accumul loss carryforward ad regard motorenwerk chemnitz gmbh veb barka plant chemnitz germani volkswagen argu veb barka establish facil product litr stroke engin base volkswagen technolog german monetari union volkswagen remain sole custom engin volkswagen pai price barka renam motorenwerk chemnitz gmbh mwc intern price appli engin built volkswagen plant salzgitt loss barka mwc plant volkswagen group januari due product price ineffici capac util plant coverag loss tha amount indirect state aid volkswagen price dm million volkswagen mwc higher independ valuat base asset plant profit prospect price reflect fair market state aid element construct modern engin product facil site requir decontamin work tha contribut dm million make premis econom viabl tha payment constitut state aid commiss accept decontamin expenditur constitut state aid cylind head product eisenach german govern volkswagen argu purchas price dm million plant fair market price base independ valuat commiss separ volkswagen tha aid element open procedur commiss regard volkswagen invest plan saxoni singl project intend decid element state aid decis postpon invest plant volkswagen initi argu affect product technolog labour input crucial variabl year basi inform collect site visit expert advic obviou view longer maintain volkswagen acknowledg commiss plan obsolet rework plan car engin plant mosel ii chemnitz ii close link develop golf put product time mosel ii plan stream final version plan end basi current inform plan includ signific technolog product structur circumst obviou origin link invest project exist tha plant greenfield project sever commiss decid limit current decis restructur aid exist plant form clear opinion basi inform postpon decis aid greenfield project volkswagen germani present definit invest aid plan decis cover propos aid mosel chemnitz eisenach project compat propos state aid measur germani argu articl legal basi assess compat aid measur fact germani unifi octob laender suffer econom disadvantag result divis germani commiss examin econom disadvantag justifi state aid assess criteria relat commun framework state aid motor vehicl industri includ sector consider risk overcapac appli ii articl regard permit level aid german author claim laender qualifi develop area latest statist account refer delor ii packag area propos object area make elig region aid nge iii articl germani argu legal basi grant aid case view problem integr restruct plan economi market economi repres disturb german economi iv applic commun framework state aid motor vehicl industri januari march german author insist commun framwork renew alter includ west berlin legal incorrect commiss letter decemb renew bind recommend base articl commun framework longer applic januari accept commun framework bind april commiss letter april region aid laender stipul complianc exist framework commiss oral inform posit earli accord articl ec treati object aid initi procedur comment commiss receiv member state public open articl procedur offici journal european commun note franc date januari point view addit car make capac creat volkswagen invest assist project laender keep close ey commiss handl case french govern stress german laender exempt commun solidar regard state aid grant pursuant articl approv aid commiss base detail analysi increment cost attribut structur handicap laender indirect support provid tha germani repli remark french govern fax messag commiss date octob stress posit applic articl vi explain articl procedur initi volkswagen invest plan laender origin decis accommod addit demand car eastern germani eastern europ polit econom region start product market invest take place stage stage format decemb joint ventur tha sab volkswagen stake volkswagen respons dai dai manag joint ventur start small scale assembl vw polo semi knock skd basi exist trabant plant mosel mosel began produc vw golf ckd basi phase origin plan involv build plant mosel mosel ii sole respons volkswagen sachsen vw fulli own subsidiari volkswagen creat decemb vw automobilwerk eisenach cylind head product eisenach mid rent modern build eisenach west site end januari vw mwc owner exist engin plant chemnitz tha locat phase involv construct engin plant chemnitz ii origin plan inform obtain germani articl procedur timet entir invest project substanti revis procedur open januari volkswagen decid postpon larg part invest relat plant result car plant mosel ii origin schedul fulli oper engin plant chemnitz ii origin plan start product mosel consist essenti paint shop assembl facil volkswagen annual capac unit car dai produc golf model car bodi receiv bodi shop mosel ii oper reduc capac equal mosel input amount materi receiv local supplier intend gradual increas share year remain input suppli volkswagen plant western germani current product mosel schedul stop end result revis timet start mosel ii continu plant fulli oper present volkswagen specif plan mosel date plant emploi peopl total invest mosel dm million dm million consid elig german author invest aid includ dm million paid sab sachsenr zwickau saz purchas plant time format joint ventur volkswagen tha total oper loss mosel forecast dm million tha agre cover loss ceil dm million actual loss risen accumul dm million end dm million end dm million ceil tha loss coverag remain unchang payment stop januari tha paid dm million loss coverag dm million cash dm million advanc interest due mosel plant purchas saz total dm million price determin valuat perform auditor volkswagen basi methodolog develop tha auditor includ dm million complet paint shop saz produc golf car bodi sab incur loss product paid ad basi engin plant chemnitz product ea polo short engin rumpfmotor annual capac approxim unit emploi peopl product ea engin stop june product start chemnitz ii plant produc modifi version ea short engin addit order safeguard employ chemnitz earli volkswagen start exist engin complet test line finish engin mosel chemnitz purchas volkswagen tha effect januari dm million price base compani close balanc sheet end yield higher independ cash flow valuat result dm million valuat base assumpt engin product run june germani confirm tha spent earmark dm million invest site clearanc decontamin plant barka mwc sale volkswagen amount dm million strictli link decontamin work dm million invest sale amount elig invest aid form direct invest grant investitionszuschuess dm million tax break investitionszulagen dm million reimburs tha volkswagen tha cover loss barka mwc sale compani tune dm million dm million modern cylind head product facil eisenach sold volkswagen dm million sale price base independ valuat reduc dm million reflect social cost aris plan closur plant end sale tha spent dm million clear build unnecessari facil result net sale price dm million total invest project volkswagen dm million dm million consid german author elig invest aid mosel ii car plant complet fulli oper consist press shop stream origin plan partli suppli mosel bodi shop oper reduc capac expand full capac paint shop trim final assembl facil complet plant product golf car model gener chemnitz ii engin plant stream produc ea engin start gener engin final plan invest volum capac employ level plant year mosel german author propos restructur aid region aid scheme dm million broken direct grant investitionszuschuess dm million tax break investitionszulagen dm million addit tha agre cover oper loss mosel total dm million eisenach german author propos region aid form direct grant tax break special depreci dm million total trabant factori mosel zwickau replac mosel annual assembl capac unit engin plant chemnitz annual capac unit volkswagen invest result volkswagen effort build base local supplier region end year newli establish enterpris laender suppli plant mosel chemnitz part compon volkswagen intend increas number local supplier come year vii commiss initi procedur laid articl question relat propos geman aid measur concern commiss want ascertain arrang tha volkswagen relat project take loss mosel sale price receiv tha mosel chemnitz eisenach plant contain element state aid inform provid time german author suffici quantifi state aid element arrang ascertain restructur aid provid plant german govern tha compli requir type aid proport restructur effort undertaken inform obtain german author volkswagen procedur enabl commiss acquir fuller pictur aid element amount aid regard agreement tha cover accumul loss mosel limit dm million commiss consid agreement correspond normal behaviour privat investor particip joint ventur fact tha hold stake mosel compani volkswagen effect januari price base compani asset earn tha posit recov joint ventur loss incur compens date view fact total accumul loss mosel amount dm million dm million end commiss conclud full dm million constitut state aid claim made volkswagen sab tha pai dm million interest arrear loss compens payment sab born mind aid propos judg advanc commiss claim aid valid commiss approv interest charg tha pai aid sab end commiss investig constitut aid capit inject dm million tha sab intend financ invest conclud basi provis grundsatzvereinbarung basic agreement tha volkswagen tha expect recov amount sale price capit inject regard state aid oblig volkswagen remain share joint ventur tha price equal net replac asset time commiss concern exclud loss compens result unreason low price price paid saz sab mosel fix object commiss consid irrelev present case sale virtual intra tha transact highli import price sale volkswagen correct substanti invest mosel transfer sab basi valuat auditor volkswagen tha price amount dm million includ dm million present accumul loss carryforward methodolog establish basic agreement decemb calcul emploi verifi accept independ audit expert request commiss acquisit chemnitz plant commiss note tha barka engin plant technolog outdat meet western european standard qualiti product undertook slow restructur effort combin gradual reduct workforc continu product period serv maintain employ beschaeftigungsgesellschaft path ration privat investor led loss dm million compens tha entiti mwc set direct consequ belat restructur effort tha deduct amount regard state aid barka sum dm million spent tha decontamin tha invest mwc amount dm million loss compens mwc dm million loss compens invest aid dm million regard state aid mwc tha expect recov remain invest mwc sale price volkswagen sale mwc volkswagen begin commiss concern result unreason low price actual sale price amount dm million correspond asset determin audit compani hire jointli tha volkswagen exceed independ cash flow valuat yield dm million commiss inform german author asset valuat regard object valuat valuer instruct arbitrarili assess fix asset dm million concern cash flow valuat underestim plant base assumpt plant termin oper june worker made redund time involv high redund cost plant chemnitz ii begin oper month assumpt maintain alleg redund cost exclud cash flow valuat match asset base valuat assumpt plant stop product ea engin june commiss origin satisfi price correspond fair plant element state aid volkswagen light inform provid volkswagen german govern effect product ea engin continu slightli modifi form plant engin dress test line origin plan volkswagen emploi continu emploi produc engin destin mosel commiss question earn valuat mwc base incomplet inform price fair market lead grant restructur aid purchas volkswagen unjustifi compani restructur tha volkswagen claim engin produc practic engin reject light engin specif present commiss automot expert show engin essenti version small amount invest link changeov dm million bear basi figur cash flow valuat calcul averag gross contribut earn continu engin product dm million month calcul accept german author volkswagen tha amount reduc normal monthli depreci invest continu product engin order obtain net contribut inform transmit commiss invest equal abovement dm million volkswagen augment sale price equival net contribut sale price chemnitz state aid volkswagen decid anticip invest earmark chemnitz ii order build ea engin chemnitz end engin produc chemnitz consider invest dm million product chemnitz stage limit type engin monthli payment longer requir hold true product limit spare part engin purchas price eisenach cylind head product commiss find price dm million determin independ valuat correspond fair market price worker eisenach made redund probabl find job distant volkswagen facil commiss accept reduct establish asset dm million reflect social cost worker direct aid restructur mosel chemnitz eisenach quantifi award german author aid scheme gemeinschaftsaufgab zur verbesserung der regionalen wirtschaftsstruktur joint task scheme improv region econom structur investitionszulagengesetz law invest tax break foerdergebietsgesetz law assist area previous approv commiss propos aid project consist mosel restructur aid form direct grant dm million tax break dm million german govern loss compens dm million tha chemnitz restructur aid form loss compens tha barka dm million mwc dm million invest aid german govern dm million aid contain sale price price augment eisenach restructur aid form direct grant tax break special depreci dm million aid measur reduc financi burden born volkswagen invest laender threaten distort competit motor vehicl manufactur commun high level intra commun trade motor vehicl sector propos measur affect trade member state fall scope articl ec treati articl eea agreement viii notifi aid contain agreement tha cover loss incur joint ventur german govern infring articl ec treati german author fail notifi accord articl payment part region aid relat invest plant mosel chemnitz eisenach feder govern notifi aid measur advanc commiss submit comment measur implement part aid grant breach articl unlaw procedur provis articl signific point view public order mandatori court justic confirm direct effect judgment june unlaw aid remedi event open procedur german govern suspend aid payment pend closur articl procedur ix legal basi commiss assess compat propos measur german govern stress derog provid articl area feder republ germani affect divis germani articl area standard live abnorm low underemploy articl disturb economi member state appli measur commiss constitut aid derog articl appli germani true german unif neg effect german economi suffici appli articl aid scheme ad hoc case aid time commiss consid aid scheme remedi disturb economi member state aid approv privat programm greec decis commiss note privat programm integr part undertak council decis ec march recoveri entir nation economi german situat exempt provid articl interpret strictli commiss consid derog provid articl commun framework state aid motor vehicl industri deal problem laender face section detail explan aid propos german govern commiss light analysi accept uncondition analysi state relat sole interim establish mosel chemnitz eisenach aid propos plant assess mosel mosel commiss note monetari union germani juli exist trabant product zwickau mosel ceas viabl market trabant car virtual vanish order safeguard car product tradit locat tha arrang volkswagen establish joint ventur mosel restructur trabant plant saxoni transform zwickau plant compon supplier set modern car product newest exist trabant plant interim solut plan futur plant stream begin clear restructur entail substanti invest heavi oper loss year product privat investor absorb commiss view direct invest aid provid german author loss coverag provid tha part singl effort secur long term viabil automobil product mosel conclud assess restructur aid regard aid commun framework stipul link satisfactori restructur plan grant demonstr commun interest serv keep manufactur busi requir aid beneficiari increas market share expens unaid competitor case compani excess capac requir reduct capac contribut recoveri sector commiss examin busi plan financi forecast sab satisfi reflect sound approach establish econom viabil trabant plant note financi implic trabant factori oper supplier mosel fell sab joint ventur invest invest dm million modern exist facil replac equip suitabl product steel press car complet construct paint shop vendor tool transform mosel state art paint assembl facil commiss appreci earli year oper mode product plant assembl skd ckd kit priori uneconom compar standard fbu product appli product polo golf juli led loss result uneconom product organ begin model car bodi assembl site polo bodi assembl paint wolfsburg ship mosel golf bodi assembl saz zwickau paint ingolstadt paint shop mosel final assembl place mosel result transport logist render product mode highli ineffici bodi white assembl saz plant zwickau labour intens result loss transfer price arrang sab hand ckd product mode impli ship complet compon set wolfsburg mosel absenc local supplier laender deliv time absenc logist capabl term modern warehous facil qualiti control equip hard softwar workforc train supplier logist site handl direct deliveri supplier shipment involv addit cost wolfsburg packag unpack qualiti control administr transport import cost penalti privat investor undertaken arrang scale long time main reason safeguard job region establish local supplier region progress share local content materi increas cost disavantag mosel ckd product diminish introduct golf juli bodi assembl adjac mosel ii factori impetu local supplier compon logist transfer wolfsburg mosel januari begin share local suppli reach product ad plant risen significantli consid establish fbu plant time onward mosel capabl produc full capac crucial object restructur plan achiev begin restructur process termin complet end origin plan result expect product mosel econom viabl profit end shown financi project present commiss commiss satisfi true link propos aid restructur plan appear solid basi rational interim project maintain train workforc automobil product locat plant mosel ii stream absorb addit demand western style car east german eastern european market plant creat job save area suffer low product high unemploy regard difficult social consequ closur plant entail region aim socio econom cohes commiss agre german govern keep mosel busi interest commun assess take account fact modern involv scale assembl facil capac car year car dai year car dai calcul capac take account trabant product capac zwickau mosel convert produc car plant convert compon product gener restructur aid allow commun framework contribut creation overcapac contribut recoveri sector capac reduct commiss accept condit fulfil regard amount aid commun framework aid proport problem seek redress invest aid dm million direct grant investitionszuschuess dm million form tax break investitionszulagen commiss note relat invest transform plant modern car assembl facil form element restructur plan appli invest expenditur includ origin timefram restructur plan last plan sale tha particip januari invest undertaken link restructur plan assess commun framework innov modern ration invest constitut normal modern replac invest commun framework support state aid concern elig invest volum dm million aid amount dm million dm million direct grant dm million tax break invest aid dm million direct grant dm million form tax break accept restructur aid commiss recogn newest trabant equip plant standard requir modern car product equip technolog outdat replac entireti result tha volkswagen invest restructur plant total dm million dm million constitut volkswagen share acquisit cost remain share volkswagen dm million loss coverag tha commiss agre posit german govern privat investor invest small mosel plant time format joint ventur particip tha undertak cover oper loss aris inevit uneconom ckd assembl earli year product undertak cover loss integr part tha scheme social viabl privat plant context commiss point acknowledg except natur tha task support transform plan economi market economi except natur measur strictli limit requir individu case vigil support grant compani partial privat case sab mosel view justif tha undertak cover oper loss mean coverag approv amount compens loss attribut uneconom ckd product mode region disadvantag link produc laender basi materi cost data mosel inform suppli volkswagen commiss analys oper perform joint ventur view quantifi share loss aris cost disadvantag ckd product region disadvantag accept loss incur assembl polo car product golf discontinu juli attribut genuin cost disadvantag total amount loss dm million tha carri dm million commiss accept compens loss amount dm million restructur aid explain product polo golf mosel place priori uneconom circumst ration privat investor changeov golf product juli bodi assembl transfer mosel ii abovement structur disadvantag ceas plai role addit ckd cost continu end slow changeov wolfsburg supplier local supplier delai transfer wolfsburg local supplier logist place januari loss aris product current golf august decemb commiss found dm million tha share dm million shown compani attribut continu ckd cost product model volkswagen unabl fulli explain unforeseen increas golf materi cost quarter amount dm million tha share dm million commiss commerci reason cost increas happen doubt attribut region disadvantag ckd product made restructur effort costli view fact region disadvantag stop abruptli end commiss accept compens loss order offset remain region structual disadvantag year product compens remain loss tha proport sharehold amount dm million accept restructur aid total commiss author dm million restructur aid justifi reduct capac car dai time aid award current level car dai constitut suffici contribut solut structur problem sector result line approach commiss case restructur aid renault rover enasa case restructur aid consid proport restructur effort share aid total financi compani restructur plan dm million period approxim equival share capac reduct undertaken part restructur process case share aid slightli exce rel capac reduct sab slight overcompens commissioin opinion justifi difficult econom social condit laender region meantim recogn object area commiss approv rescu aid form bank loan guarante sab dm million made clear loss coverag payment approv final decis present case repai loan tha extent releas guarante oblig loss coverag payment approv decis exce amount guarante loan loan repaid full sab chemnitz regard engin plant chemnitz commiss acknowledg plant technolog outdat meet western european standard qualiti product substanti invest limit time order safeguard engin product tradit locat tha undertook restructur plant interim solut plan futur engin plant stream clear outset restructur entail substanti invest involv oper loss initi period privat investor absorb commiss view direct invest loss compens tha part singl effort secur long term viabil engin product chemnitz conclud consid restructur aid compani produc short engin rumpfmotoren base volkswagen technolog interest volkswagen qualiti product problem mention volkswagen bui mwc tha ensur adapt western european standard confirm independ valuer volkswagen possess suffici engin capac salzgitt plant chemnitz need compani rational interim project maintain train workforc engin product locat plant chemnitz ii stream plant creat save job area suffer low product high unemploy view difficult social consequ closur plant entail regioin aim socio econom cohes commiss agre german govern keep chemnitz busi interest commun invest aid amount dm million form direct invest grant tax break invest decid tha ownership execut award support restructur process compani return profit process judg success aid accept relev claus sale contract stipul aid transfer back tha paid invest compli invest undertaken volkswagen chemnitz end restructur plan assess commun framework innov modern ration invest constitut normal modern replac invest commun framework principl support state aid invest chemnitz paid volkswagen sachsen transfer plant chemnitz ii elig region aid amount book time transfer commiss accept restructur aid tha barka form loss compens dm million mwc form loss compens invest aid amount dm million dm million amount restructur aid mwc consid commiss suffici plant restructur plan execut tha volkswagen period restructur accompani reduct capac explain chemnitz contribut temporari overcapac engin volkswagen requir split engin product salzgitt chemnitz plant result plant work capac case commiss consid technic imposs demand compens reduct capac chemnitz product line demand closur chemnitz run counter region develop object pursu plant explain final commiss concern car product capac affect plant restructur aid plant consid commiss suffici restructur process aid grant sale price paid volkswagen chemnitz requir inclus claus contract ensur sale price rise dm million month continu engin product june monthli depreci invest continu product engin eisenach regard restructur aid dm million cylind head product eisenach commiss note facil volkswagen march addit invest modern enlarg product rang facil achiev econom viabl degre capac util light inform commiss satisfi invest link sound restructur plan facil emploi peopl oper close view small magnitud aid fact volkswagen exist cylind head product capac salzgitt plant commiss conclud maintain plant oper interest commun aid volkswagen expand market share expens competitor explain commiss consid restructur mosel attain object end aid propos german author continu loss compens plant invest aid propos compens sab loss amount dm million proport restructur cost region justif aid natur oper aid rule commun framework circumst allow claim made volkswagen sab tha pai dm million interest purport arrear loss compens payment sab explain payment constitut addit state aid payment excess amount aid accept restructur mosel interest payment allow propos invest aid period dm million form direct grant dm million tax break dm million view aid replac modern invest rule commun framework circumst allow adopt decis articl aid invest project volkswagen ag laender award germani compat articl ec treati articl eea agreement aid grant saechsisch automobilbau gmbh mosel form direct invest grant investitionszuschuess dm million grant unlawfulli payment stop tax break investitionszulagen dm million dm million grant unlawfulli payment stop aid form loss coverag mosel provid treuhandanstalt amount dm million dm million paid unlawfulli payment stop aid form loss coverag barka chemnitz provid treuhandanstalt amount dm million grant unlawfulli payment stop aid form loss coverag treuhandanstalt motorenwerk chemnitz chemnitz amount dm million grant unlawfulli payment stop aid form direct invest grant investitionszuschuess dm million tax break investitionszulagen dm million motorenwerk chemnitz volkswagen sachsen chemnitz aid propos volkswagen sachsen gmbh cylind head facil eisenach form direct grant investitionszuschuess tax break investitionszulagen special depreci sonderabschreibungen dm million total articl purchas price dm million paid volkswagen treuhandanstalt motorenwerk chemnitz chemnitz articl vi vii basic agreement octob treuhandanstalt volkswagen deem state aid provid basic agreement amend purchas price increas dm million month continu engin product june payabl monthli advanc increas deduct made cost invest made order factori oper take form normal depreci equip end increas purchas price payabl plant produc spare part engin engin articl germani recov saechsisch automobilbau gmbh dm direct grant investitionszuschuess differ amount direct grant mosel declar indent articl compat common market amount aid paid compani charg interest amount octob date payment aid percentag date refer rate calcul net grant equival type aid feder republ germani articl aid invest project volkswagen ag laender award germani incompat common market mean articl ec treati articl eea agreement grant propos loss coverag mosel excess figur refer articl amount addit dm million propos invest aid mosel excess figur refer articl amount addit dm million form direct invest grant investitionszuschuess dm million form tax break investitionszulagen propos aid mosel form interest payment treuhandanstalt outstand loss compens payment amount dm million articl germani inform commiss month date notif decis measur compli therewith articl decis address feder republ germani brussel juli commiss han van den broek member commiss oj open month deadlin comment parti disagr applic commun framework march commiss approv applic region aid scheme laender march subject complianc commun framework oper oj articl propos aid volkswagen group regist juli notifi aid no nn nn nn nn aid oj letter sg septemb sale contract mosel claus sale chemnitz refer payment dm million month event continu ea engin case capolongo maya ecr aid nn commiss decis juli commiss decis nn septemb sg financ measur area activ tha oj oj oj