commiss decis novemb aid scheme sardinia region itali plan implement restructur hold difficulti protect crop sector notifi document number italian text authent ec commiss european commun regard treati establish european commun subparagraph articl thereof call interest parti submit comment pursuant provis cite procedur letter date januari record receiv januari italian perman represent european union notifi commiss accord articl treati aid scheme restructur hold difficulti protect crop sector sardinia approv decis decemb region execut letter date septemb novemb record receiv septemb novemb italian perman represent provid commiss inform letter februari commiss inform itali decid initi procedur laid articl treati respect aid commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment aid commiss receiv comment interest parti ii descript aid scheme notifi region plan restructur hold protect crop sector decis decemb region execut includ financi measur repay reschedul debt structur measur invest technic assist region earmark budget itl billion eur million scheme individu hold receiv itl million eur inform submit region letter septemb aid measur viabil hold concern expect restor year period durat restructur measur year case interest rate subsidi connect debt reschedul quot time requir implement quot case outright grant invest unlimit case technic assist recipi aid agricultur hold experienc financi problem hold engag primari product protect crop word floricultur horticultur product product concern quot protect agricultur crop quot includ agricultur plant speci cultiv structur design protect advers weather condit speci concern measur notifi fruit veget tabl tomato camon medium larg aubergin pepper cucumb courgett melon watermelon strawberri green bean lettuc celeri radish rocket herb parslei basil marjoram thyme oregano mushroom cut flower carnat chrysanthemum gerbera rose snapdragon gypsophila static gladioli iris lili green flower pot plant mediterranean plant firm concern financi difficulti experienc inform provid italian author beneficiari restructur plan small busi mean articl italian civil code civil partnership società semplici small number privat limit compani srl oper primari product sector italian author beneficiari concern potenti effici product technic insolv due inabl meet debt loss aris insuffici output difficulti obtain prompt payment produc market criteria select beneficiari plan account characterist sardinian farm concern hand actual difficulti experienc firm substanti oper loss market year inabl reduc level debt public assist dispos part firm person asset purpos criterion financi hold deem difficulti market year declar averag oper loss equival actual incom loss calcul compar oper result period concern averag incom sale gross output articl civil code estim averag farm expenditur compar incom gross saleabl product year incom determin basi statement holder accord law januari quot rule administr document registr certif signatur quot articl statement lieu notaris document certif signatur penalti thereof criterion properti relat consist comparison firm asset possibl holder person asset includ princip resid total verifi debt bank social secur institut privat individu repay decemb holder consid difficulti debt amount asset defin capit firm mean tangibl properti land greenhous build machineri base valuat ersat ent regional di sviluppo assistenza tecnica agricoltura region agricultur develop technic assist board form capit averag firm worth calcul accord articl civil code fetch market owner person asset determin basi offici statement person concern accord law januari rule administr document certif signatur extent difficulti firm experienc account type hold consider case individu person asset asset belong firm asset relat busi activ case partnership asset belong holder person asset individu partner asset relat activ case limit compani compani asset letter novemb compet author repli set point commiss letter octob applic criteria clarifi illustr mean exampl financi difficulti firm quot oper result profit loss firm arriv sole compar incom expenditur year concern firm expenditur includ invest made share depreci year concern year question firm invest itl million equip depreci year period cost invest year itl million share total depreci figur head expenditur calcul oper result profit loss firm made profit itl million invest itl million depreci rate itl million year share depreci contribut head expenditur format itl million profit debt consider purpos indic debt due fall due firm due decemb repaid regard constitut level short term debt sustain firm holder deem difficulti debt fallen due repaid equival asset proport regard level short term debt sustain make essenti carri financi restructur specif criterion account past invest repay due made januari decemb level debt consider level debt due firm asset itl million total itl million short term debt fallen due itl million long term debt fall due net asset itl million quot restor viabil quot recipi aid draw balanc sheet enabl region offic verifi return viabil firm felt condit qualifi aid suffer handicap refer introduct plan sardinian farm tend lack busi cultur evidenc inter alia reluct adopt simpl account system restructur plan design make good shortcom criteria assess return profit firm difficulti drawn compar net output hectar implement plan figur suffici cover outgo repay bank interest expect take account measur propos restructur plan measur expect gener level gross saleabl product fulli cover expenditur result improv restructur plan bring run farm term product qualiti choic product keep market requir depreci cost machineri equip repay bank implement plan repres gross saleabl product present minimum profit restructur expect tabl impact cost revenu present system output volum quintal gt tabl gt outgo compris fix cost due amortis plant build mainten repay loan propos system output volum quintal gt tabl gt outgo compris fix cost due amortis plant build mainten repay loan comparison present propos system gt tabl gt restructur plan hold essenti base measur hold identif volum output requir restor viabil volum averag unit cost equal market price tabl volum requir quintal hectar compar present output quintal hectar kt qt averag unit cost kt total cost qt total output present system amp lt gt pic file quot en tif quot gt propos system amp gt gt pic file quot en tif quot gt improv output volum qualiti requir restor viabil obtain introduc technolog innov recit optim product factor suitabl product method higher output demand highest market return product decemb februari camon tomato protect crop diseas restructur measur switch unprofit product product wider market higher market addit guarante output market market organis beneficiari join plan identifi high demand product reduc expenditur wage salari cut workforc technolog improv introduc transfer grade packag market organis wage salari account expenditur present system propos system cut product cost expens product techniqu wide pest control techniqu base methyl bromid sterilis replac method solaris cheaper environment friendli extern factor substanti impact restor viabil grow demand authent typic product market organis present posit satisfi output lastli technic assist plai import role short term fill gap farmer skill longer term help farmer acquir consolid skill need run hold effici quot measur plan restor viabil quot restructur plan submit potenti recipi form provid author financi restructur measur small technolog upgrad work commit introduc farm account commit join product organis adapt product market demand formal commit refrain submit land improv project year year hold complet effici equip period benefit financi restructur measur year hold benefit technolog improv measur normal period effect year quot beneficiari receiv unlimit period technic assist provid quot ata technician agricultur advis paid region oper agenc ersat region agricultur develop technic assist board quot financi measur restructur letter septemb author provid inform measur quot credit institut concern restructur plan hold greenhous sector experienc difficulti privat sector bank bank accord agreement reach waiv interest arrear debt due decemb due date time beneficiari conclud contract point plan contribut region consist capit allow part princip debt beneficiari credit institut incur januari due decemb interest subsidi multiannu loan year aris reschedul outstand debt hold compris outstand debt refer point payment due decemb date loan outstand payment fall due outstand capit repay agricultur loan aid refer uprat date conclus contract exce refer rate fix state improv loan present total amount form aid grant interest subsidi exce debt due decemb net interest arrear case point compress cost regular redempt payment loan reduc financi restructur step compar highest sustain repay hold itl repay redempt plan make project loan basi vari assumpt involv primarili durat loan vari year allow princip loan repay decemb result oper show exact amount capit outstand cover loan determin repay exce highest sustain repay figur obtain brought line limit set plan maximum public aid financi restructur debt repay decemb net interest arrear born bank maximum public aid includ structur aspect assist itl million quot plan invest restructur nation author invest quot essenti intend limit prevent effect advers weather condit protect plant diseas reduc product cost improv qualiti product environment friendli product method enhanc market market organis precari financi situat beneficiari plan provid aid rate elig expenditur invest concern hold engag primari product compris instal anti insect net itl anti insect net glasshous open essenti insect harm crop carri virus net cut infest tobacco whitefli respons tylcv infect net reduc aerat crop forc ventil climat control itl oper refer point essenti instal system forc ventil climat control anti insect net interfer natur ventil forc ventil control rel moistur content air need avoid crop problem due fungal diseas botryti downi mildew cladosporium bacteria major plant diseas hyperhidrosi fasciat stem remov insul itl essenti instal remov insul ensur output worthwhil qualiti winter month process achiev energi save warm air ventil itl warm air ventil equip improv circul warm air enabl air moistur content control lead improv energi save drainag equip itl drainag imposs achiev ration irrig feed clai soil autumn winter work fresh water collect itl work restrict greenhous hold area share irrig instal sole groundwat inadequ unsuit construct water collect reservoir attenu groundwat salin lost output combin fertilis irrig sprai control block itl ordinari singl doubl action pump total area hold effect combin fertilis irrig sprai improv maximum rationalis combin fertilis irrig sprai essenti underpin incom hold quot technic assist restructur italian author quot technic assist advisori servic vocat train provid ersat part nation activ includ servic provid technician agricultur extens offic involv examin state farm infrastructur determin crop cultiv enabl hold repai debt determin hold chang crop determin essenti technolog improv introduc provid specialis consult servic year period regard last return stabl manag monitor return normal manag vocat train servic provid employe region involv cost normal remuner plan servic emploi technician work contract ersat exclus highli specialis work cost determin moment part normal oper cost ersat contract conclud region govern rule guarante transpar oper concern public offici gazett region supervis court auditor quot contribut sardinia region restructur plan compet author quot arrang financi particip sardinia region repay princip loan repay decemb payment interest reschedul outstand debt due fall due capit grant invest measur plan elig expenditur sum exce debt due decemb net interest arrear technic assist form part ordinari activ ersat cost includ restructur plan quot contribut bank restructur plan letter octob commiss request compet author provid name bank waiv interest outstand debt potenti beneficiari bank claim potenti beneficiari part scheme amount interest bank forgo letter novemb compet author repli commiss bank concern implement plan banca nazional del lavoro cariplo banco di sardegna istituto bancario san paolo di torino mont dei paschi di siena istituto di credito dell cass rurali artigian banca meliorconsorzio banco di napoli credito italiano banca commercial italiana banca di sassari compet author state amount interest debt beneficiari forgon bank determin case case basi ascertain notifi stage contribut beneficiari restructur plan author quot cost born beneficiari elig invest measur plan invest interest reschedul debt cover financ region capac beneficiari bear relev cost ensur financi condit product situat hold mean individu hold expect posit pai cost year activ beneficiari produc documentari evid expenditur incur purchas machineri equip invoic labour input provid beneficiari parti itemis record base unit price laid region schedul rate period updat approv department order quot durat aid measur plan restructur plan compet author quot scheme intend prolong durat measur year time requir implement plan administr procedur paperwork oper specif durat interest subsidi year grant mainten improv normal time requir technic complet technic assist institut servic unlimit durat implement plan assist long hold achiev desir result concentr compulsori quot commit enter italian author quot implement plan notifi region undertak compli requir laid commun guidelin state aid rescu restructur firm difficulti region undertak send commiss detail annual report aid grant guidelin quot duplic debt repay aid beneficiari letter octob commiss ask compet author give assur potenti recipi aid provid measur previous receiv aid restructur notifi aid incompat aid itali ask recov letter date novemb compet author repli commiss question quot region grant restructur aid authoris reschedul loan region law januari approv commiss june cancel beneficiari plan effect previou rule implicitli repeal region author affirm appear applic receiv incompat aid author ask recov recov amount incompat aid deduct aid grant plan quot commiss initi procedur laid articl treati doubt compat measur common market doubt concern regard financi difficulti firm major firm concern account undertak account requir receiv aid restructur room doubt appropri criteria propos italian author evalu oper loss level debt potenti recipi clear distinct short term long term debt conceiv link invest depreci context normal econom activ firm cost invest depreci annual instal necessarili regard difficulti italian author firm regard difficulti debt fallen due repaid equival asset net asset light point set indent question determin debt criterion level debt oper loss criterion point exist highli critic situat applic abovement criteria appear base certif recipi regard restor viabil financi measur propos payment region share princip fallen due decemb payment region interest subsidi connect reschedul outstand debt fallen due fall due waiv credit institut interest payabl arrear constitut oper aid make calcul easili debt repaid aid grant outright grant respect invest elig expenditur appear high scheme notifi provid reduct capac abandon unprofit activ guarante exist market outlet product concern question increas profit adopt cultiv techniqu introduct technolog innov convers profit product fact restor viabil year preced indent guarante market outlet product concern regard avoid undu distort competit commiss ask italian author show support document effect aid intend bring increas profit price outlet product concern abovement author provid document support statement scheme made provis reduct capac reduct appear floricultur sector regard principl aid proport restructur cost benefit ceil itl million eur recipi hold high view type problem allegedli rise debt fact difficult calcul amount debt repaid made imposs determin extent recipi effect contribut restructur waiv interest arrear credit institut constitut state aid possibl rule public institut institut public control regard natur recipi recipi includ limit compani commiss rule possibl firm cover measur meet requir regard sme set commun guidelin state aid rescu restructur firm difficulti regard quot deggendorf effect quot commiss ask compet author ensur potenti recipi aid notifi scheme receiv restructur aid notifi aid incompat aid recoveri request compet author repli letter novemb region grant restructur aid region author give assur applic receiv incompat aid recoveri request place amount incompat aid deduct aid grant plan basi repli commiss rule possibl aid grant plan recipi receiv incompat aid recoveri commiss request establish court justic failur repai unlaw aid constitut essenti factor lawfulli account examin compat aid iii comment italian author reaction commiss repli italian author letter date june record receiv june italian author react doubt express commiss compat notifi scheme common market regard state financi difficulti firm italian author state debt consider determin state difficulti firm brought accumul instal fallen due paid ow oper loss incur year regard short term debt dealt fail firm receiv formal notic verifi debt insur institut privat individu debt result normal exercis econom activ invest holder depreci long term question asset italian author state letter june state financi difficulti hold determin compar level debt net asset articl italian civil code net asset hold made capit reserv letter decemb commiss ask italian author contribut term net asset beneficiari scheme requir make letter februari italian author repli plan request contribut absolut essenti ensur hold reach econom financi equilibrium compromis effici lastli matter certif absenc account determin oper loss level debt italian author claim procedur perfectli keep nation legisl applic ad sever penal sanction applic event fals declar letter decemb ref vi commiss ask italian author undertak statement potenti recipi scheme verifi parti independ bodi letter februari italian author commun text law refer indic administr requir verifi declar concern possibl mean sampl check order dispel doubt commiss random natur check italian author state letter declar potenti recipi verifi regard restor potenti recipi viabil letter februari italian author undertook reduc rate aid plan invest recipi firm favour area area accord provis commun guidelin state aid agricultur sector updat inform determin product level firm difficulti attain order return viabil method calcul comparison averag unit cost market price case envisag current implement establish market price basi figur provid cooper model increas product mean increas incom regard avoid undu distort competit letter june italian author state restructur scheme firm difficulti affect format price product concern support statement put forward graph show trend price varieti product letter decemb commiss depart ask data claim restructur measur affect format price base graph provid fact constitut suffici proof price trend concern period aid paid letter februari italian author repli price format affect demand product concern scheme gener stabl market outlet link stabil demand refer recit italian author claim letter june sardinian product benefit promot activ plan ministri foreign trade ministri agricultur polici view increas export qualiti fruit veget rest commun central eastern europ rest world floricultur sector featur overcapac connect refer mgp part financ commiss aim develop flower grow restructur greenhous sector letter decemb commiss depart concern point abovement measur aim encourag dispos floricultur product cut flower precis sector featur overcapac invit italian author conform ii commun guidelin state aid rescu restructur firm difficulti applic thereof provis commiss waiv applic requir reduct capac branch agricultur sector surplu case measur target categori product oper total decis favour beneficiari consecut month period involv quantiti product exce total annual product product countri geograph refer transpos nation region level letter februari italian author react comment commiss refer market research point exist market outlet product concern cover conclus research product wholesal price rise period consider wholesal price gener higher produc price wholesal price vari produc price product glass featur higher price product open air regard principl aid proport restructur cost benefit regard aid ceil itl million eur hold difficulti determin recipi actual contribut restructur problem involv calcul amount debt fallen due italian author explain public aid framework restructur consist stress contribut recipi requir make pai bank debt compulsori insur employe remuner amount ow suppli good need maintain product debt public privat insur institut italian author ad princip debt incur januari decemb cancel region provid maximum percentag public aid restructur exceed differ initi commun italian author recit sum reduct princip interest rate subsidi multiannu loan year aris reschedul residu debt firm exce debt matur decemb case public aid framework restructur firm italian author widen calcul base aid invest made framework restructur italian author ask chang base calcul public aid definit repli gave public region aid consist outright grant small scale technolog adjust facil need restructur hold aid intens favour area cancel princip debt fallen due januari decemb interest rate subsidi refer rate set central govern improv loan year loan connect reschedul debt result residu debt refer instal fallen due period decemb date loan contract debt fall due sum total cost restructur word amount includ cost invest form part restructur plan waiv payment interest arrear credit institut prepar part scheme italian author explain letter june light assess behaviour state control bank commiss decis ec aid grant austrian govern head tyrolia mare form inject capit oper constitut state aid case refer waiv payment interest arrear regard state aid decis bank take part oper word public privat bank alik letter decemb commiss ask italian author public privat bank prepar forgo payment interest arrear bank take part restructur prepar waiv payment concern letter februari italian author commun list request attach letter statement made number bank confirm forgo payment interest arrear statement effect bank provid written confirm nonetheless approv natur recipi letter june italian author confirm small firm cover commun guidelin state aid rescu restructur firm difficulti elig aid word oper agricultur sector annual work unit group includ limit compani satisfi criterion deggendorf effect respons comment commiss recit italian author undertook ensur firm receiv aid receiv illeg incompat aid past repaid letter date septemb record receiv septemb italian author ask commiss adopt final decis month articl council regul ec march lai detail rule applic articl ec treati iv assess aid articl treati aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good affect trade member state incompat common market case hand aid scrutini produc effect encourag product fruit veget plant distort trade rel size itali sardinia constitut major product area princip veget produc european union output tonn account total eu product tonn aid fall scope articl treati qualifi exempt order declar compat common market exempt applic commun guidelin concern present aid rescu restructur firm difficulti govern commun guidelin adopt point thereof aid rescu restructur sme individu aid scheme notifi april assess basi guidelin restructur plan notifi januari compat common market assess basi guidelin virtu guidelin hereinaft guidelin state aid intend rescu restructur firm difficulti fall scope paragraph articl articl treati natur distort competit affect trade member state shift burden structur chang effici firm encourag subsidi race stipul guidelin quot basi exempt aid rescu restructur firm difficulti case natur disast except occurr exempt articl treati extent articl applic aid germani cover provis articl virtu commiss power authoris aid facilit develop econom activ aid advers affect trade condit extent contrari common interest quot case notif intend satisfi requir applic exempt provid articl treati exempt invok framework assess aid provid articl treati number condit met exempt appli case concern aid scheme element check scope pose problem notifi scheme accord rule laid state gener principl enabl individu restructur plan examin stage italian author submit singl restructur scheme applic potenti recipi featur degre automat applic definit possibl rule firm elig meet requir applic respect problemat definit quot firm difficulti quot definit firm difficulti point guidelin list characterist found firm difficulti major type increas sever level loss debt criteria italian author base averag show extent situat compani concern worsen plan establish basi averag possibl year year chosen refer period posit averag neg import factor case measur notifi italian author loss declar recipi requir law commiss note undertak italian author stipul law statement potenti recipi scheme verifi potenti recipi account difficult basi verif place appli gener criteria italian author defin state difficulti firm sector concern absenc valid control base commiss rule possibl compani difficulti benefit aid restructur scheme take view definit firm difficulti unsuit addit matter definit exempt provid articl treati appli case number requir set guidelin met restor viabil requir set restructur plan restor long term viabil health firm reason timescal basi realist assumpt futur oper condit improv viabil result intern measur contain restructur plan base extern factor price demand increas firm great influenc market assumpt made gener acknowledg case scrutini plan appear base hypothesi promot campaign conduct ministri foreign trade ministri agricultur polici creat outlet encourag export veget rest commun central eastern europ rest world guarante campaign produc expect result term outlet period need restor viabil clear contradict state aim restor viabil firm concern year admiss italian author quot normal period effect year quot context restructur compani year regard reason period factor hypothesi italian author price conclus market survei point price increas period consider refer period chosen make determin current price trend italian author occas state plan increas profit base rise product affect price product concern form inform provid invari concern past claim verifi hard market substanti larger quantiti product effect format price view consider increas product order mention italian author fear scheme advers effect price refer level product italian author restor viabil recipi hold unrealist term size account fact price fall result market larger quantiti product cast doubt prospect restor viabil compani concern avoid undu distort competit requir impos aid restructur measur offset advers effect competitor measur bring irrevers reduct closur capac recipi aid structur overcapac sector concern structur overcapac commiss requir reduct capac evid aid restor viabil enabl recipi increas product capac implement restructur plan extent restor viabil word unduli distort competit matter reduct capac italian author point beneficiari scheme small agricultur enterpris mean guidelin word oper annual work unit connect italian author commiss propos ask applic special provis guidelin agricultur sector recit commiss assess aid scheme light gener condit set case hand commiss note basi recent inform irrespect point guidelin appli respect structur overcapac longer exist appear exist sector activ cover restructur scheme commiss deem requir reduct product capac part recipi absenc request reduc capac question demonstr invest concern restor viabil firm distort competit respect major risk invest distort competit aim increas product consequenti impact price directli affect profit activ compet firm aid proport restructur cost benefit requir met proportion cost benefit restructur ensur proportion aid recipi make signific contribut restructur plan resourc extern commerci sourc financ region contribut restructur scheme total commiss take view particip recipi restructur suffici signific confirm fact italian author ask provid addit inform contribut form fund recipi repli parti concern ask contribut net asset contribut absolut essenti financi balanc firm jeopardis effici answer shed light effort requir firm concern suggest ask contribut testifi lack proportion contribut region recipi disproport accentu amount aid paid recipi itl million eur inform provid italian author scheme intend small agricultur enterpris word oper annual work unit context assess lack proportion italian author claim waiv bank payment interest arrear constitut state aid support argument refer commiss assess behaviour state control bank respect aid award austrian govern head tyrolia mare recit transmit statement bank confirm forgo payment interest arrear ad bank feel provid written statement express approv document question prove analog case abovement austrian compani recit bank word public privat bank waiv payment interest arrear justifi claim oper constitut state aid case hand statement italian author bank felt confirm write agreement express approv constitut formal proof posit bank concern bank provid written statement determin forgo payment interest arrear commiss rule possibl public privat bank necessarili adopt posit issu case oper constitut aid imposs quantifi lack inform difficult replac context restructur drew plan italian author start premiss oper constitut state aid account calcul public aid lastli regard deggendorf effect refer recit undertak italian author firm previous receiv repaid illeg incompat aid benefit scheme serv dispel doubt express commiss respect context procedur conclus notwithstand explan provid italian author respons initi procedur laid articl treati commiss consid restructur plan present abovement author base unsuit definit firm difficulti scenario return viabil firm concern unrealist real risk distort competit ow effect increas capac price profit activ competitor aid proport cost benefit restructur light view fact letter septemb italian author ask commiss pursuant articl regul ec adopt final decis month basi inform commiss conclud aid scheme restructur sardinia plan implement qualifi exempt articl treati declar compat common market lastli note point set equal valid scheme assess light guidelin state aid rescu restructur firm difficulti adopt decis articl aid scheme sardinia region itali plan implement term decis decemb region execut incompat common market aid scheme implement articl itali inform commiss month notif decis measur compli articl decis address italian republ brussel novemb commiss franz fischler member commiss oj oj footnot judgment court justic case textilwerb deggendorf gmbh twd commiss germani ecr paragraph ground judgment constitu compon net asset gener speak capit share issu premium reserv revalu reserv legal reserv reserv connect portfolio share statutori reserv reserv enter separ defer profit loss profit loss financi year law emerg measur speed administr work decis make control procedur detail implement rule concern oj oj oj itali produc tonn veget figur member state determin percentag eu product quantiti repres note figur itali member state product rose appreci oj footnot paragraph articl state quot aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good affect trade member state incompat common market quot footnot