commiss decis decemb exempt miner levi manur law netherland intend grant notifi document number dutch version authent ec commiss european commun regard treati establish european commun subparagraph articl thereof call interest parti submit comment pursuant provis cite procedur letter date octob regist octob netherland notifi commiss exempt miner levi introduc manur law letter date januari regist januari provid commiss inform letter date march commiss inform netherland decid initi procedur laid articl ec treati respect propos exempt miner levi commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment aid commiss receiv comment interest parti dutch author provid inform letter ii descript system chapter iv manur law obligatori bookkeep system miner individu hold maximum phosphat nitrogen emiss environ hold emiss maximum quantiti tax paid quantiti prohibit levi levi total amount phosphat nitrogen introduc farm minu total amount miner remov exce calendar year norm permiss wastag phosphat nitrogen environ call quot loss norm quot undertak take effect measur remov manur spread land pai levi propos measur small undertak call quot hobbi undertak quot garden centr fulli exempt miner levi provid manur law horticultur farm grow crop glasshous substrat partial exempt exempt small undertak hobbi undertak articl manur law exempt inter alia extens livestock farm polici aim focu undertak biggest environment risk categori extens livestock farm principl belong reason introduc separ exempt small extens livestock farm hobbi undertak meet formal requir provid articl manur law idea product anim manur limit undertak measur dispos manur easili adopt exempt appli undertak averag livestock unit hectar agricultur land calendar year introduc anim organ fertilis hobbi undertak exempt levi destin cover cost govern bear execut manur law exempt horticultur undertak horticultur undertak grow crop glasshous quot soil bound horticultur quot substrat quot soil bound horticultur quot partial exempt reason exclud categori system miner levi account specif grow process soil bound soil bound horticultur amount fertilis exempt scheme amount maximum kg phosphat hectar grow medium farm build effect horticultur maximum nitrogen hectar kg articl manur law temporari exempt artifici manur determin amount phosphat similar exempt appli horticultur exempt garden centr garden centr introduc fertilis order sell privat person garden centr exempt miner levi garden centr seller privat person buyer exempt administr requir prepar deliveri receipt deliveri anim organ manur garden centr perform horticultur activ case partial exempt applic horticultur undertak mention appli reason commiss open procedur dutch author view tax exempt justifi quot natur gener scheme system quot commiss notic applic state aid rule measur relat direct busi taxat quot notic direct busi taxat quot constitut state aid mean articl ec treati notifi regul examin commiss item notic direct busi taxat differenti natur fiscal measur necessarili consid state aid case measur econom rational make function effect tax system member state provid justif dutch author provid justif regard hobbi undertak mina system contain manur law aim reduc loss phosphat nitrogen environ compani level mina bring privat individu anim scope law farm busi environment risk anim limit land person meet requir livestock unit hectar laid articl law benefit exempt miner levi avoid individu anim commerci purpos pai levi propos measur exempt call hobbi undertak anim deem commerci purpos livestock unit irrespect amount farmland regard horticultur garden centr perform horticultur activ input norm kg phosphat kg nitrogen horticultur undertak garden centr horticultur activ base research data research station floricultur veget glass uptak phosphat nitrogen crop grown glasshous data show uptak crop grown glasshous amount averag kg phosphat kg nitrogen year uptak consider higher outdoor crop logic product crop cultiv glass time high outdoor crop put norm phosphat nitrogen level uptak phosphat nitrogen avoid undertak pai levi unduli reason norm higher norm agricultur undertak norm contain council direct eec decemb protect water pollut caus nitrat agricultur sourc quot nitrat direct quot regard garden centr introduc fertilis sell privat person amount introduc manur manur sold end ident commiss consid explan permit conclud exempt justifi natur economi system articl manur law exempt extens livestock farm notwithstand limit size hobbi undertak econom actor emphasis de minimi threshold agricultur provid addit exempt hobbi undertak meet formal exempt requir justifi natur gener scheme system obviou appli criterion livestock unit irrelev amount land event hectar gener exempt articl base criterion livestock unit hectar exempt horticultur quot natur gener scheme system quot equat land grow medium insid farm build farm land appli input norm normal applic input output regim assur equal treatment constitut state aid case hand amount introduc higher kg phosphat hectar kg nitrogen hectar respect inher reason grant propos exempt horticultur garden centr sell fertilis sell privat person exempt view exempt quot natur gener scheme system quot amount introduc manur manur sold end ident garden centr loss environ respect aid exempt garden centr perform horticultur activ extent system appli soil bound soil bound horticultur inher reason grant propos exempt final commiss express doubt compat dutch manur law system miner levi nitrat direct issu letter formal notic netherland repli investig commiss system miner levi undertak continu exceed norm laid nitrat direct pai levi compat nitrat direct fact norm exceed farmer payment levi give suffici guarante norm met call loss norm higher allow nitrat direct trigger payment levi articl manur law exempt extens livestock farm submit farm maximum quantiti manur spread year state term phosphat nitrat requir nitrat direct exce maximum permit direct grant exempt aggrav situat exempt grant hobbi undertak rule assur complianc limit provid nitrat direct kg ha year nitrat direct provid de minimi except small undertak dutch author demonstr hobbi undertak se meet norm impos nitrat direct note amount nitrogen permit garden centr horticultur vastli exce amount permit basi nitrat direct kg nitrat hectar derog permit year kg absenc data loss nitrat water take account high amount input nitrogen permit vastli exceed norm laid nitrat direct commiss doubt environment effect propos exempt commiss initi procedur accord articl treati iii comment dutch author letter dutch minist agricultur natur conserv fisheri written commission fischler bring forward argument reconsid opinion set forward commiss open procedur letter juli dutch author confirm letter view offici submiss comment netherland reaction open proceed sens articl council regul ec inform provid dutch author summaris dutch author argu commiss wrongli assimil propos measur tax exempt loss tax incom constitut state aid commiss neglect prohibit charact levi mina aim gener incom state regul fertilis compar fine impos violat crimin sanction provis view content aim measur qualifi tax measur exempt constitut state aid sens articl treati dutch author disput commiss object norm dutch manur polici basi nitrat direct object commiss dealt context nitrat direct state aid procedur final dutch author claim bring forward argument propos exempt fulli justifi view natur aim mina iv assess absenc inform doubt lead commiss open procedur propos exempt persist articl treati follow quot save provid treati aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good affect trade member state incompat common market quot case hand support grant member state favour undertak reliev levi fact scheme analog work fine impos crimin provis alter fact mina system constru levi system derog therefrom constitut state aid support affect trade member state import tran border trade live anim horticultur product member state establish fine system argu exempt gener applic fine system constitut state aid sens articl ec treati court justic european commun confirm concept aid wider subsidi embrac posit benefit subsidi measur form mitig charg includ budget undertak subsidi strict sens similar charact effect undertak submit levi quot fine quot exempt undertak improv competit posit contrari dutch author maintain natur aim scheme permit avoid qualif state aid court tribun occas confirm quot articl make distinct aim aid question defin relat effect quot effect measur confer advantag undertak exempt tax argument rais dutch author open procedur commerci natur absenc farm busi call quot hobbi undertak quot recit reject absenc commerci purpos pure presumpt footnot livestock unit instanc equival approxim lai hen propos criteria beneficiari small amount land comparison amount anim held meet gener exempt foreseen articl manur law livestock unit hectar propos exempt benefit specif undertak involv commerci product product list annex treati involv tran border trade measur justifi natur gener scheme system dutch author brought forward addit inform regard garden centr horticultur undertak commiss maintain object rais propos partial exempt horticultur undertak garden centr perform horticultur activ exempt horticultur quot natur gener scheme system quot equat land grow medium insid farm build farm land appli input norm case hand amount introduc higher kg phosphat hectar kg nitrogen hectar levi paid higher norm exceed inher reason grant propos exempt horticultur dutch author provid justif partial exempt garden centr perform horticultur activ extent system appli soil bound soil bound horticultur higher permiss amount phosphat nitrogen hectar levi paid amount inher reason grant propos exempt measur justifi natur gener scheme system contrari exempt meet condit refer analog mention paragraph notic direct busi taxat measur confer recipi advantag reliev charg born budget advantag grant state loss revenu measur affect competit trade member state case beneficiari carri econom activ involv trade member state lastli measur specif select kind aid consid oper aid aid simpli reliev econom oper normal oper cost confer short term econom advantag beneficiari ceas payment aid stop liabl distort competit aid consid promot econom develop area standard live abnorm low articl facilit develop econom activ econom area articl oper aid allow item commun guidelin state aid agricultur sector aid allow temporari degress case commiss explicitli reject argument state aid procedur ab enforc nitrat direct examin articl ec treati encompass investig compat commun legisl clear outcom state aid procedur produc result contrari specif provis treati articl treati commun legisl adopt basi articl ec treati point specif infring procedur introduc netherland respect nitrat direct commiss view stage dutch manur legisl compli nitrat direct event explain commiss confirm object propos tax relief independ complianc nitrat direct consid pure oper aid conclus reason commiss draw conclus propos tax exempt small undertak hobbi undertak horticultur undertak garden centr perform horticultur activ consid common interest qualifi exempt articl treati commiss take view aid measur question incompat common market adopt decis articl tax exempt mina system netherland intend grant small undertak hobbi undertak horticultur undertak garden centr perform horticultur activ incompat common market aid scheme implement articl netherland inform commiss month notif decis measur compli articl decis address kingdom netherland brussel decemb commiss franz fischler member commiss oj footnot sow slaughter livestock unit impli sow held ly hen older week livestock unit impli hen oj oj commiss notic de minimi rule state aid oj oj case june piaggio ifitalia ecr page case june belgium commiss quot maribel bi ter quot ecr page case januari bai commiss ecr page ii note draft law explanatori note term quot small undertak quot commerci undertak exclud propos exempt comparison manur law forese maximum permiss loss hectar agricultur land kg phosphat reduc futur kg nitrogen maximum amount permit grassland kg reduc futur kg oj case june matra commiss ecr page commiss press releas ip march