commiss decis juli state aid scheme appli spain newli establish firm navarr spain notifi document number spanish text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof accord abovement articl call interest parti submit comment regard comment procedur result inform receiv respons procedur initi complaint state aid grant daewoo electron manufactur españa sa ramondín sa ramondín cápsula sa commiss learn exist scheme notifi invest aid spain álava consist tax incent form reduct taxabl incom newli establish firm receiv unoffici inform similar measur exist navarr territori enjoi autonomi tax matter álava letter date august sg commiss inform spain decis initi respect aid procedur laid articl treati letter perman represent date august regist august spanish author request time submit comment letter perman represent date januari regist januari spanish author submit comment abovement procedur commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment aid month date public commiss receiv comment interest parti pursuant provinci law april section chapter ii provinci law decemb constitut legal basi tax incent question repeal tax year start januari ii detail descript aid inform commiss dispos tax incent question introduc articl section chapter ii provinci law decemb corpor tax text articl read quot section incent newli establish firm articl reduct tax liabil compani start busi activ entri forc provinci law entitl reduct total tax liabil respect incom consecut tax period complet year start subject maximum period start year obtain posit taxabl incom articl condit qualifi reduct taxpay meet condit year oper invest esp million tangibl fix asset assign busi ten job gener month start trade annual averag workforc figur time end fiscal year appli reduct liabil expir articl incompat taxpay receiv reduct govern section entitl claim tax exempt incent laid provinci law regard invest job creation period interven fiscal year start trade fiscal year qualifi reduct articl neg taxabl incom articl applic complianc quot commiss note tax incent relat liabil corpor tax result perform busi activ compani case recipi compani start trade januari date entri forc provinci law invest tangibl fix asset esp million eur gener ten job period qualifi reduct year start trade commiss find tax incent intend firm carri activ belong sector activ sector elig intend categori firm small medium size enterpris sme firm qualifi provid satisfi abovement test combin aid concern state tax incent question combin tax concess grant respect minimum invest minimum creation job combin tax aid includ grant subsidis loan guarante equiti purchas relat invest rule combin tax concess oper event circumst trigger concess case tax incent form tax credit decis initi procedur commiss point applic commun state aid rule concern tax natur measur question irrelev articl appli aid measur quot form quot commiss emphasis provision regard aid measur meet criteria laid articl explain firstli commiss point reduct liabil recipi advantag charg affect budget reduc partial reduct normal tax liabil commiss consid reduct involv loss tax revenu equival consumpt public resourc form fiscal expenditur thirdli commiss consid reduct tax liabil affect competit trade member state recipi conduct busi subject intra commun trade aid strengthen posit vi vi competitor trade member state trade affect recipi firm profit improv increas net profit profit tax compet firm elig aid similarli commiss view stage reduct liabil specif select favour firm condit grant incent specif state firm establish januari date provinci law forc inelig firm invest threshold esp million eur creat fewer job commiss consid tax aid justifi natur gener scheme tax system commiss consid stage select natur concess due discretionari power tax author aid grant automat recipi applic studi provinci council navarr diputación foral de navarra subsequ decid grant aid short commiss consid reduct liabil state aid mean articl treati articl agreement european econom area meet criteria constitut benefit grant state state resourc affect trade member state distort competit favour firm tax incent subject condit exce eur period year commiss consid stage regard subject de minimi rule commiss state state aid involv govern de minimi rule subject oblig prior notif laid articl treati articl eea agreement spanish author meet oblig commiss consid stage incent regard unlaw commiss found grant incent condit minimum invest creation minimum number job tax arrang ensur complianc commun rule region aid consid stage incent rank invest employ aid commiss consid tax incent characterist oper aid purpos reliev firm cost meet normal condit part everydai manag usual activ commiss point oper aid principl prohibit grant except circumst region qualifi region derog meet condit incent subject condit commiss view stage doubt compat tax incent rule region aid reduct tax liabil question restrict sector grant firm subject commun sector rule commiss question stage incent compat recipi belong sector subject special commun rule lastli commiss question compat tax incent common market light derog articl treati incent regard aid social charact articl intend make good damag caus natur disast articl subject provis articl area feder republ germani derog articl subparagraph discuss concern commiss consid incent design promot execut import project common european interest remedi disturb economi member state articl incent fall scope articl concern quot aid facilit develop econom activ quot specif activ recipi firm final intend promot cultur heritag conserv mean articl invit submit comment articl procedur commiss ask spanish author suppli inform assess reduct tax liabil newli establish firm navarr specif case relev inform request copi decis grant reduct tax liabil data invest made recipi job creat share capit size reduct firm elig outstand balanc iii comment spanish author spanish author submit comment letter perman represent date januari basic reduct tax liabil constitut state aid articl treati gener measur subject state aid rule underlin measur question limit time necessarili appreci effect busi recipi firm instrument govern social secur legisl greater effect tax measur competit posit firm intra commun trade fiscal instrument concern spanish author state effect firm uniform firm benefit reason conclud firm improv competit mean tax incent promot protect environ research train regard state aid regard distort competit fact firm qualifi spanish author state reduct question combin tax incent provinci law invest firm invest start receiv reduct esp million invest start receiv reduct esp million firm invest start receiv reduct firm invest esp million tangibl asset creat job paid share capit esp million firm receiv tax incent introduc law tax aid esp million invest relief esp million job creation esp million set neg taxabl incom esp million commiss criterion incent amount esp million distort competit commiss maintain reduct esp million distort competit affect trade member state commiss consid reduct question affect intra commun trade recipi firm carri busi subject trade tax exempt law affect trade spanish author reduct question open firm intend carri busi belong sector categori sme reduct gener measur tax concess law addit spanish author question discretionari charact measur question incent grant automat object condit satisfi provinci council navarr check condit satisfi alter add condit reason spanish author tax measur question meet cumul criteria state aid articl treati iv assess aid charact state aid commiss point purpos appli commun rule state aid tax natur measur question matter articl appli aid measur quot form quot commiss emphasis regard aid measur question satisfi criteria set articl explain firstli measur confer recipi advantag reliev charg born budget advantag provid reduct firm tax burden wai includ total partial reduct tax liabil reduct tax liabil meet criterion reduc tax burden recipi firm tax liabil reduc recipi firm pai specif tax taxabl incom reduct tax liabil impli except common tax system applic commiss consid reduct tax liabil involv loss tax revenu equival consumpt public resourc form fiscal expenditur principl appli aid grant region local bodi member state intervent state effect tax provis statutori regulatori administr kind practic tax author specif case intervent state effect autonom commun navarr legisl provis thirdli measur affect competit trade member state point respect chapter navarr singl program document region economi highli integr intern market industri export account gross product main custom member state european commun absorb export percentag increas percentag point access spain addit volum import member state greater volum export similarli region trade balanc surplu period short navarr economi open natur region economi recipi firm busi activ subject trade member state aid strengthen posit vi vi competitor intra commun trade trade affect recipi firm profit improv increas net profit profit tax enabl compet firm elig tax incent spanish author emphasis tax incent paid reduct small limit nil effect trade member state commiss point respect spanish author conclus base partial data data cover year firm elig reduct start year start trade profit obtain definit amount aid establish end recipi year period navarr author grant reduct comment submit spanish author assumpt made size reduct firm elig rest commiss point event small size incent automat trade member state affect refer respect decis court justic subject similarli spanish author draw attent inconsist appli state aid rule reduct larger tax incent greater effect competit commiss reject argument reduct assess merit point respect court justic held principl equal treatment protect legitim expect reli order justifi repetit incorrect interpret measur case tax rule examin gener abstract charact commiss point analysi incid carri gener abstract level incid market sector specif product abovement comment parti posit confirm establish case law court justic specif charact state aid commiss take view reduct tax liabil specif select favour firm condit grant incent expressli state firm establish provinci law forc inelig firm invest threshold esp million eur creat fewer job respect commiss point report enterpris europ number firm european commun fewer ten employe employe total spain case percentag higher percentag higher case firm firm start workforc grow firm consolid reach cruis speed case spain percentag higher condit elig aid mean major firm exclud rest object charact threshold cite prevent interest parti claim select exclud firm satisfi condit question discretionari power tax author commiss find aid question grant automat applic submit recipi examin provinci council navarr carri examin grant aid spanish author simpli check condit met explain check made normal practic manag tax revenu post invok natur gener scheme tax system justif reduct tax liabil commiss emphasis matter tax measur involv meet object inher tax system contrari pursu possibl legitim object tax system member state concern establish tax measur question follow intern logic tax system specif case spanish author suppli data respect point preambl provinci law state object tax measur establish econom incent develop product activ real economi purpos measur promot economi meet princip object tax system gather revenu financ state expenditur satisfi principl equal progress inher spanish tax system commiss consid spanish author demonstr logic measur conform intern logic tax system reduct liabil regard justifi natur gener scheme system commiss find reduct fulfil object tax system sum commiss find reduct tax liabil state aid articl treati articl eea agreement involv aid grant state state resourc favour undertak distort competit affect trade member state vi unlaw natur reduct tax liabil scheme requir commit spanish author grant aid accord condit de minimi aid commiss consid aid regard subject rule point respect spanish author maintain procedur aid question charact de minimi aid full part compli de minimi rule guarante ceil eur reach aid charact exist aid satisfi test articl council regul ec march lai detail rule applic articl ec treati commiss point state aid cover de minimi rule exist aid subject oblig prior notif laid articl treati articl eea agreement spanish author fulfil oblig commiss believ aid regard unlaw commiss regret failur spanish author fulfil oblig notifi aid advanc commiss point reduct tax liabil notifi articl treati decid scheme compat common market reason specif assur commiss spanish author interest parti entertain justifi hope legal compat aid question recipi claim legitim expect legal certainti state aid natur reduct tax liabil point connect quot settl case law protect legitim expect claim individu find posit shown commun administr gave rise justifi hope part plead infring principl protect legitim expect absenc specif assur administr quot vii compat common market scheme question cover nut ii region navarr examin aid territori qualifi region except articl treati commiss point autonom commun navarr elig articl derog capita gdp higher commun averag rule region aid test elig derog articl met case nut ii region capita gdp commun averag aid elig derog articl commiss point decis juli spain region aid map propos procedur laid articl treati spanish author revis map futur part navarr region aid region develop regard compat common market derog articl provid exce ceil net grant equival nge case larg firm region aid rest navarr regard compat common market derog articl treati letter perman represent date septemb spanish author accept propos map forc date subsequ period commiss point decis april approv spanish region aid map period accord map part navarr consid region region aid regard compat common market except laid articl treati provid exce ceil nge region aid rest navarr regard compat common market derog articl treati state aid form reduct tax liabil effect promot creation autonom commun navarr firm initi amount invest number job creat exce threshold minimum invest minimum number job achiev tax incent question qualifi invest employ aid base amount invest number job creat wage cost taxabl incom paid ceil express percentag amount invest number job creat wage cost ceil express percentag taxabl incom respect commiss point annex guidelin nation region aid state quot tax aid consid aid connect invest base amount invest region addit tax aid connect invest set ceil express percentag amount invest region quot tax incent case meet criteria qualifi invest aid contrari partli reduc tax paid profit recipi firm incent qualifi oper aid corpor tax tax burden compani subject pai regularli inevit part everydai manag examin tax incent light derog appli oper aid question commiss point accord guidelin region aid charact oper aid prohibit exception aid grant region caught derog articl provid meet condit laid point guidelin outermost region region low popul densiti intend offset addit transport cost nut ii territori navarr elig derog articl grant oper aid meet condit nut ii territori navarr outermost region region low popul densiti oper aid element reduct tax liabil prohibit specif grant region elig derog articl treati outermost region region low popul densiti incent incompat case commiss consid tax incent scheme question regard compat common market region derog articl treati compli rule region aid derog articl examin appli case purpos develop econom activ note respect object reduct tax liabil develop econom activ mean articl develop measur assist small medium size enterpris research develop environment protect job creation train accord commun rule tax incent qualifi derog articl respect purpos similarli absenc sector limit reduct tax liabil grant restrict undertak sensit sector subject specif commun rule applic product process market agricultur product annex treati fisheri coalmin steelmak transport shipbuild synthet fibr motor industri circumst commiss consid tax incent form reduct tax liabil compli sector rule case reduct tax liabil meet condit promot product capac exacerb overcapac problem sector tradition suffer recipi belong abovement sector commiss consid subject sector rule mention aid incompat common market derog articl ec treati promot activ appli aid question qualifi derog articl treati qualifi derog articl regard aid social natur articl intend make good damag caus natur disast purpos articl except occurr object promot execut import project common european interest remedi disturb economi member state provid articl rest qualifi derog articl intend promot cultur heritag conserv aid incompat common market reduct tax liabil cover tax year tax aid left pai aid unlaw incompat spanish author cancel payment balanc reduct tax liabil due recipi incompat aid paid point accord argument recipi reli gener principl commun law legitim expect legal certainti prevent applic articl regul ec quot neg decis case unlaw aid commiss decid member state concern measur recov aid beneficiari quot case spanish author measur recov aid paid order restor econom situat recipi firm unlaw grant aid aid recov accord procedur provis spanish law includ interest due calcul date aid grant date actual repay basi refer rate date calcul net grant equival region aid spain decis relat scheme implement immedi includ recoveri individu aid grant scheme commiss point usual decis prejudic individu aid regard full part compat common market merit subsequ commiss decis exempt regul view commiss conclud spain unlawfulli put effect autonom commun navarr reduct tax liabil invest infring articl treati reduct tax liabil question incompat common market spanish author cancel payment aid balanc due recipi incompat aid paid spanish author measur recov restor econom situat recipi firm unlaw grant aid adopt decis articl state aid form reduct tax liabil unlawfulli put effect spain autonom commun navarr breach articl treati articl provinci law decemb incompat common market articl spain abolish aid scheme refer articl continu produc effect articl spain measur recov recipi aid refer articl unlawfulli made spain cancel payment outstand aid recoveri effect delai accord procedur nation law provid effect execut decis sum recov bear interest date recipi actual recoveri interest calcul basi refer rate calcul grant equival region aid articl spain inform commiss month date notif decis measur compli articl decis address kingdom spain brussel juli commiss mario monti member commiss oj commiss decis ec oj commiss decis ec oj footnot publish diario ofici de navarra provinci law boletín ofici de navarra boletín ofici de navarra part essenti assess aid cite point commun guidelin aid sme oj commiss notic de minimi rule state aid oj judgment court justic european commun case germani commiss ecr navarr singl program document object judgment court justic european commun septemb case feder republ germani commiss paragraph quot effect provis question trade member state court consist held small amount aid small size undertak receiv exclud possibl intra commun trade affect quot judgment render court justic march case belgium commiss quot tubemeus quot ecr paragraph septemb join case spain commiss ecr paragraph judgment court justic date march case comité intern de la rayonn de fibr synthétiqu commiss ecr paragraph case belgium commiss quot maribel quot paragraph judgment court justic june case alzetta mauro commiss paragraph judgment court instanc june opinion advoc gener ruiz jarabo case itali commiss paragraph opinion advoc gener saggio januari case germani commiss paragraph ran quot point respect regard gener aid scheme determin effect scheme trade suffici ant assess consid effect quot posit firm present case indefinit number firm reinforc aid scheme privileg principl affect competit member state enterpris europ report eurostat data tabl page report data tabl page report data tabl page report paragraph opinion advoc gener ruiz jarabo case articl spanish constitut result assess aid assess base commiss notic de minimi rule state aid oj commiss regul ec januari applic articl treati de minimi aid oj oj judgment court instanc decemb join case freistaat sachsen commiss ecr ii paragraph nomenclatur territori unit statist capita gross domest product gdp measur purchas power standard pp refer region rule confin recit guidelin nation region aid event result assess analysi base earlier rule point guidelin nation region aid oj list outermost region articl treati point guidelin nation region aid sector rule forc addit offici journal european commun websit director gener competit http europa eu int comm competit state aid legisl commiss letter member state sg march case march belgium commiss ecr