commiss decis octob aid grant spain compani magefesa group successor notifi document number spanish text authent text eea relev ec commiss european commun regard treati establish european commun articl subparagraph articl thereof notic interest parti accord provis submit comment procedur juli commiss receiv complaint februari decid initi procedur provid articl treati connect aid receiv compani magefesa group compani successor commiss adopt decis eec found aid receiv group manufactur household good incompat common market date commiss ask spanish govern detail inform reimburs incompat aid receiv compani magefesa group successor group present structur legal financi situat accord articl treati commiss ask spanish govern letter august submit comment month member state parti inform offici journal european commun decis initi procedur provid articl treati invit submit comment spanish author respond letter novemb initi procedur provid comment inform competitor trade union compani industria doméstica sa indosa submit comment letter date novemb pass spanish author comment letter date decemb januari spanish author submit comment receiv respons indosa compani receiv aid declar incompat recent aid submit comment letter novemb substanc comment incorpor annex spanish govern abovement letter april commiss view issu remain clarifi spanish author respons initi procedur request inform letter februari abovement letter april spanish author provid complex document includ numer annex support inform suppli ii structur group magefesa group successor manufactur household good pressur cooker saucepan stainless steel cutleri group structur repres gt pic file quot en tif quot gt note purpos present decis quot successor compani quot mean legal implic econom entiti compani set migsa cunosa gursa worker continu work plant machineri manufactur product trade mark predecessor decemb intermediari compani set author autonom commun territori manufactur compani magefesa group base aim provid channel aid declar incompat manufactura damma sa manufactura damma base andalusia control author autonom commun andalusia gestión de magefesa en cantabria sa gemacasa base cantabria control author autonom commun cantabria fiducia de la cocina derivado sa ficodesa basqu countri privat compani subject control author basqu autonom commun ad hoc agreement compani control aid implement quot action programm quot time ensur continu oper magefesa compani prevent creditor enforc claim seizur compani financi resourc stock good basi agreement market product manufactur magefesa acquir compani time administ fund raw materi semi finish product need industri compani complaint receiv group compani declar bankrupt magefesa indosa cunosa activ migsa cursa novemb receiv respons indosa set indosa derio sl compania de menaj doméstico sl cmd order provid outlet indosa product manufactur compani magefesa group indosa migsa cunosa gursa emploi worker indosa worker turnov approxim esp million industri compani group activ manufactur chiefli pressur cooker saucepan number worker emploi cunosa bankrupt migsa gursa activ set companía de cubierto sal lcc idisur sal idisur vitrinor sal vitrinor agrupación de empresa magefesa dissolv octob intermediari compani ficodesa declar bankrupt gemacasa manufactura damma activ iii aid commiss decid initi procedur provid articl treati respect payment tax social contribut magefesa group successor indosa continu manufactur activ declar bankrupt failur fulfil tax social secur oblig basqu govern intent grant indosa esp million guarante back bridg loan period indosa receiv expect payment salari guarante fund fogasa ministri labour payment made fogasa ministri labour compani magefesa group plan make mention presum failur recov incompat aid date back consider commiss decid initi procedur provid articl treati state compat aid grant view happen recoveri aid declar incompat decis eec loan subject condit obtain market esp million grant fogasa payment compens worker dismiss consequ quot action programm quot loan guarante total esp esp million basqu govern esp million govern autonom commun cantabria esp million andalusian govern refund grant total esp million esp million basqu govern esp million govern autonom commun cantabria esp million andalusian govern subsidis interest payabl loan total esp million spanish govern ask recov incompat aid grant fogasa govern autonom commun basqu countri cantabria andalusia mean loan subject condit obtain market esp million grant fogasa convert loan subject market condit termin altern measur ensur complet elimin aid compon loan guarante total esp million termin grant total esp recov iv comment interest parti comment receiv interest parti competitor point vitrinor worker cooper set number worker emploi gursa gursa plant free charg competitor point incompat aid repaid ii indosa paid tax social contribut adopt decis eec iii magefesa product sold price competitor iv receiv appoint nation author author autonom commun concern allow place trade union repres fogasa interven behalf worker compani inform commiss worker set pension fund resourc receiv respons indosa compani receiv aid declar incompat fresh aid submit comment letter novemb substanc comment incorpor form annex letter april spanish govern refer section vi spain respons initi procedur recoveri aid declar incompat recoveri aid declar incompat decis eec situat summaris decid convert loan subject condit obtain market amount esp million loan subject market condit compani fail respect term loan fogasa recours enforc collect give rise seizur trade mark magefesa group loan guarante total esp million refund grant total esp million made govern autonom commun basqu countri cantabria andalusia council state spain suprem consult bodi consult spain implement decis eec loan guarante council state rule govern autonom commun concern put guarante effect immedi recov sum concern beneficiari refund grant govern autonom commun revok decis award recov sum paid govern autonom commun action basqu govern loan guarante put effect immedi recommend council state esp includ princip interest fruitless request reimburs demand enforc reimburs made produc result basqu govern decid declar null void decis award refund grant march year notif decis eec demand payment ficodesa januari time compani declar bankrupt januari type claim loan guarante grant includ list ficodesa creditor spanish author inform commiss rank claim public claim degre prefer extend public claim spanish legal system govern autonom commun andalusia put effect loan guarante esp million demand unsuccessfulli manufactura damma pai guarante sum instituto de fomento de andalucía institut promot andalusia ifa owner manufactura damma declar loan guarante irrecover june refund grant esp million author autonom commun andalusia state procedur cancel decis award grant begun novemb recoveri procedur carri forward manufactura damma asset free charg govern autonom commun cantabria loan guarante put effect immedi recommend council state period spanish author provid detail inform refund grant confin point cunosa gursa asset free charg measur gemacasa recov aid fruitless explain gemacasa govern autonom commun includ incompat aid grant cunosa list creditor aid grant adopt decis eec payment made fogasa ministri labour social affair spanish author state event insolv bankruptci employ fogasa pai compens worker subrog law right amount legal establish mean fogasa initi pursu enforc collect procedur compani recov sum paid worker fogasa choos recours enforc collect procedur conclud quot refund agreement quot sign entail suspens legal collect measur spanish author case payment made worker examin case establish worker entitl conclus refund agreement decid case case basi decis conclud combin quot efficaci subrogatori measur requir busi continu employ safeguard quot section royal decre method condit conclus agreement laid ministeri order august inform suppli spanish author fogasa magefesa group conclud refund agreement type declar incompat decis eec laid refund term obtain market special grant award ministri labour social affair indosa worker employ contract termin spanish author state total esp paid march indosa worker guarante unemploy cover pension right termin contract indosa persist payment tax social secur contribut spanish author detail amount tax ow nation treasuri social secur contribut remain unpaid indosa cunosa magefesa declar bankrupt figur suppli tax ow vizcaya region treasuri period indosa declar bankrupt gursa migsa stop oper summari provid measur adopt nation treasuri social secur regard sum ow explain vitrinor idisur declar respons debt incur gursa migsa successor compani legal independ predecessor set worker termin employ contract aid grant compani region author andalusia provid inform region aid receiv idisur vi addit inform request procedur repli spanish author letter februari commiss request detail inform matter request list creditor compani declar bankrupt magefesa indosa cunosa includ sum involv rel prioriti claim ask activ compani migsa gursa insolv administr initi bankruptci proceed dilig creditor request inform condit asset compani transfer compani set worker idisur vitrinor indosa quot bankruptci continu activ quot commiss ask receiv appoint propos social secur vizcaya region treasuri allow indosa continu oper declar bankruptci request copi judici decis creditor agreement legitimis situat request inform debt contract nation treasuri region treasuri social secur bankruptci declar spanish author ask provid inform aid grant vitrinor idisur set worker asset gursa migsa letter april spanish author submit complex document includ numer annex back inform provid recoveri aid declar incompat govern council autonom commun andalusia cantabria consid aid declar incompat repaid intermediari compani channel manufactura damma andalusia gemacasa cantabria formal speak receiv grant benefit guarante spanish author implement action programm gemacasa creditor cunosa gursa compani ow gemacasa unspecifi sum critic situat repaid spanish author confirm manufactura damma creditor migsa sold migsa symbol price peseta june meant action recov incompat aid author autonom commun andalusia state measur manufactura damma declar bankrupt felt imprud compani sole sharehold action inform provid aid grant author basqu autonom commun aid grant adopt decis eec payment made fogasa ministri labour social affair gt tabl gt complaint fact indosa ask fogasa ministri labour social affair aid basqu govern plan grant esp million guarante bridg loan time aid arriv spanish author confirm indosa ask basqu author septemb aid cover dismiss worker earli retir consequ decis initi procedur provid articl treati decis commiss remind spanish author suspensori effect articl basqu govern decid grant guarante esp million intervent ministri labour social affair august basqu govern authoris termin employ contract indosa staff novemb ministri labour grant except aid order augment unemploy benefit base pension contribut measur base ministeri order april social emerg involv worker purpos measur worker benefit highest level unemploy protect month termin contract ii obtain earli retir financi condit march esp paid indosa worker employ contract termin spanish author stress payment sum interest number worker risk persist payment tax social secur contribut list indosa cunosa creditor submit total unpaid tax social secur contribut amount ow bankrupt compani gt tabl gt total amount esp million tax social secur contribut paid activ compani migsa gursa amount ow activ compani gt tabl gt total amount quot activ quot compani esp million total bankrupt activ compani esp million ecu million spanish author state call migsa gursa declar bankrupt dilig creditor procedur preced declar bankruptci lengthi costli practic action pure formal ground real possibl recov fund concern rate appli enforc collect procedur seizur migsa gursa prove unsuccess asset free charg spanish author provid inform seizur procedur appli indosa cunosa declar bankrupt employe instig idisur vitrinor establish spanish author state migsa gursa owner plant concern leas compani set number employe persist payment tax social secur contribut indosa declar bankruptci gt tabl gt total sum equival ecu million repres half claim recognis context indosa bankruptci procedur spanish author suppli inform rel prioriti claim proceed articl treati spanish govern submit copi judici decis establish bankruptci combin continu activ spanish author submit document issu meet indosa creditor januari confirm applic declar bankruptci explicitli call court rule indosa continu industri activ court give rule matter decis juli declar indosa bankrupt month januari meet creditor call order appoint receiv bankruptci main creditor social secur vizcaya region treasuri propos receiv appoint spanish law remain creditor propos accept vote legal repres instig bankruptci ask creditor give view fact industri activ continu record meet fogasa municip derio favour continu activ oppos view express record meet evid opposit social secur nation author author autonom commun scale claim suffici vote block approv indosa continu activ period declar bankruptci juli april unpaid social contribut rose esp spanish author request inform commiss tax debt run period vizcaya region treasuri spanish author confirm indosa date tax social secur oblig aid grant compani grant aid spanish author confirm vitrinor receiv aid suppli updat list public measur benefit idisur view special natur idisur case aid grant part context region aid scheme approv commiss matter cover present decis dealt manner due vii legal assess articl treati lai principl save provid treati aid distort threaten distort competit favour undertak product good affect trade member state incompat common market product market compani magefesa group trade member state competit manufactur magefesa group oper commun market past spain main manufactur sector concern quot viabil plan quot present indosa earli magefesa product account spanish market pressur cooker market saucepan market share product year declar bankruptci interrupt activ compani concern intra commun trade stainless steel kitchenwar household good exclud tabl stainless steel cutleri cn code amount ecu million ecu million ecu ecu million spain declar trade member state account sum ecu million ecu million ecu million ecu million indosa declar bankrupt intra commun trade stainless steel kitchenwar household good exclud tabl cn code amount ecu million year spain declar trade member state account ecu million intra commun trade product rose ecu million year spain declar trade member state account ecu million articl treati state aid natur paragraph principl incompat common market articl treati list type aid consid compat common market compat common market establish context commun singl member state order ensur proper function common market bear mind object laid articl treati except list articl treati interpret strictli examin aid scheme authoris individu aid measur precis except reli commiss conclud aid grant market forc suffic guid beneficiari pattern behaviour conduc object refer articl make except case object aid achiev aim entail grant advantag industri compani member state strengthen financi advers affect trade condit member state distort competit justif common interest ground list articl treati recoveri aid declar incompat state start procedur recoveri aid declar incompat decis eec examin aid grant compani accord decis court justic european commun case textilwerk deggendorf commiss germani commiss respons examin aid assess cumul effect term distort market aid unrecov incompat aid loan esp million grant fogasa condit obtain market decid convert base market condit compani fail respect term loan grant fogasa start enforc collect procedur result seizur trade mark magefesa group enforc collect procedur progress loan guarante total esp million refund grant total esp million award govern autonom commun basqu countri cantabria andalusia inform provid spanish author lead conclus govern basqu autonom commun guarante esp million grant indosa januari esp million grant ficodesa june indosa compani magefesa group base basqu countri guarante indosa compani forc stop oper situat loan order stai busi grant esp million recal award enabl magefesa group pai part wage compens fogasa advanc worker sum involv exceed maximum limit aim reduc cost indosa compani ficodesa commiss view decis eec consid implement sum esp includ list ficodesa creditor firstli point author autonom commun act slowli withdraw loan guarante recov grant includ loan list ficodesa creditor indosa compani magefesa group base basqu countri author basqu autonom commun act ficodesa sole beneficiari incompat aid ficodesa pai back realiti ficodesa intermediari compani product capac set sole purpos channel financi aid grant govern basqu autonom commun indosa compani magefesa group base basqu countri show incompat aid grant basqu govern duli recov compani receiv aid requir repai govern autonom commun andalusia manufactura damma intermediari manufactur activ set sole purpos channel financi aid grant govern andalusia migsa industri compani belong magefesa hold compani base andalusia refund grant total esp million enabl migsa pai share wage compens ow dismiss worker word migsa manufactura damma benefit reduc expens migsa forc stop oper benefit loan guarante total esp million situat prevent obtain loan continu oper commiss measur govern andalusia compli fulli decis eec share spanish govern view incompat aid grant manufactura damma migsa call repai aid show incompat aid grant govern andalusia duli recov compani benefit requir pai back aid govern autonom commun cantabria reason basqu andalusian author incompat aid grant autonom commun cantabria appear duli recov beneficiari requir pai back aid light deggendorf case recoveri aid declar incompat decis eec examin aid grant compani aid grant adopt decis eec payment made fogasa worker indosa cunosa migsa gursa ministri labour social affair indosa worker fogasa payment made basi subrog law right insolv compani employe fogasa measur univers automat applic sector restrict worker meet requir laid regul inform provid spanish author fogasa magefesa group conclud quot refund agreement quot declar incompat decis eec establish loan condit applic market inform commiss special grant made ministri labour worker lost job constitut public measur guarante worker level unemploy benefit except decis termin employ contract indosa worker concern result receiv social benefit top benefit compani legal oblig pai argu measur benefit compani constitut aid indosa except aid essenti posit impact social situat worker concern commiss investig establish exist aid compon measur persist payment tax social secur contribut inform suppli spanish author compani magefesa group systemat fail meet tax social secur oblig prior date forc recoveri procedur initi instig administr seizur payment order initi worker indosa cunosa declar bankrupt sum ow public creditor includ list magefesa indosa cunosa creditor proper procedur spanish nation law ensur social secur nation region treasuri retain possibl recov proport claim cunosa undergo liquid spanish author submit written evid show cmd branch indosa lcc cunosa successor date tax social secur payment nation treasuri social secur declar claim migsa gursa irrecover except gursa debt nation treasuri bankruptci proceed institut compani compani set number employe migsa gursa idisur april vitrinor march compani sign agreement predecessor machineri plant spanish author demonstr idisur vitrinor date payment nation treasuri social secur spanish author explain bankruptci proceed initi cost incur exceed estim sum potenti obtain auction debtor asset case decis initi bankruptci proceed requir analysi cost individu case analysi reveal spanish author cost effect declar claim public creditor irrecover initi bankruptci proceed gener statement present compar analys set cost option cost analysi show compar advantag initi bankruptci proceed fact remain situat spanish author absenc asset free charg render forc recoveri procedur seizur payment order ineffect initi bankruptci proceed enabl compani question unlik competitor continu oper meet tax social secur oblig extrem precari posit huge sum unpaid tax social secur contribut result precis continu activ compani concern undoubtedli exce cost bankruptci procedur commiss investig public creditor behav view maximis chanc recov unpaid tax social secur contribut spanish author state suggest case stage procedur laid articl treati contrari continu oper compani concern result consider increas tax social secur contribut remain unpaid migsa gursa debt declar irrecover gursa debt nation treasuri except case indosa cunosa worker start bankruptci proceed argument put forward spanish author accept compani asset free charg compani forc recoveri proceed purchas continu oper market fulfil tax social secur oblig long creditor instig bankruptci proceed commiss conclud persist systemat payment tax social secur contribut declar bankruptci break activ constitut transfer public resourc indosa cunosa migsa gursa competit advantag unlik competitor oblig defrai cost ordinarili case situat constitut aid articl treati fact treasuri social secur state formal longer intend collect sum ow mean legal constitut debt cancel detract fact compani oper fulfil tax social secur oblig period competitor benefit financi advantag sum question suppli spanish author gt tabl gt commiss inform total amount nation tax paid migsa respons spanish author suppli inform persist payment tax social secur contribut indosa declar bankruptci initi procedur articl treati enabl commiss confirm alleg put forward complain indosa persist failur fulfil tax social secur oblig declar bankruptci juli correct justifi procedur enabl commiss establish exist aid mean articl treati bankruptci quot continu activ quot provid current spanish law natur bankruptci law size public claim continu oper meet tax social secur oblig damag interest treasuri social secur persist payment automat reduc bankrupt asset debt result administr asset tax social secur contribut paid take prioriti debt creditor commiss conclud document submit spanish govern indosa continu oper declar bankruptci meet creditor held januari agre record meet refer opposit social secur nation region treasuri size claim institut public creditor vote block consent indosa continu oper spanish author provid explan public creditor exercis veto consent impli meet indosa creditor accept continu oper declar bankruptci result behaviour public creditor mete januari commiss investig public creditor behav view maximis chanc recov claim total esp stage procedur laid articl treati spanish author state suggest case public creditor social secur basqu region treasuri knew indosa bankrupt continu oper run debt difficult situat tax record avoid pai social secur treasuri year made continu activ condit indosa meet current tax social secur oblig order avoid run debt natur bankruptci law increas automat reduc bankrupt asset debt aris administr bankruptci gener payment tax social contribut preced claim privat creditor behav reduc chanc recov claim behaviour public creditor influenc aspect state commit guarante recoveri claim bankrupt compani fact larg amount tax social secur contribut remain effect unpaid juli april show indosa continu oper support econom activ unsustain normal market condit commiss take view payment tax social secur contribut constitut transfer public fund indosa give competit edg unlik competitor cover cost normal analysi affect fact beneficiari transfer indosa capac asset bankruptci indosa compani fact treasuri social secur formal state intent abandon claim mean constitut debt legal speak written detract fact compani oper meet tax social secur oblig indosa rival enjoi financi advantag period debt aris payment tax social secur contribut declar bankruptci cover administr bankruptci debt payabl bankrupt asset spanish law subject separ forc collect procedur inform suppli spanish author show separ enforc collect procedur initi consider size debt aris payment tax social secur contribut conclud indosa persist payment social secur contribut total esp addit payment unspecifi amount tax period declar bankruptci juli april indosa public creditor accept continu oper financi guarante constitut aid mean articl treati commiss inform total amount tax ow region treasuri vizcaya spanish govern respons suppli inform persist payment tax social secur contribut indosa cunosa migsa gursa declar bankruptci break activ indosa declar bankruptci consid constitut aid mean articl treati aid grant part authoris aid scheme notifi individu basi stipul articl treati spanish author failur meet requir mean aid grant illeg except provid articl treati applic case aid grant achiev object set articl spanish govern invok articl treati connect measur deem present decis constitut aid derog provid articl treati aid design promot facilit develop area except san roqu cadiz area indosa gursa cunosa base derio vizcaya guriezo limpia cantabria abnorm low standard live employ mean articl plant assist area refer articl aid grant compani charact aid design promot develop econom area provid articl grant oper aid aid grant condit invest job creation aid grant san roqu cadiz part region aid scheme area oper aid area provid articl treati cover derog set provis aid grant subject restrict control condit refer compani difficulti except provid articl aid measur analys concern charact quot import project common european interest quot project quot remedi disturb quot spanish economi spanish author request derog ground articl except made quot aid facilit develop econom activ quot aid grant indosa cunosa migsa gursa fall categori aid compani difficulti aid grant fulfil condit derog laid articl conjunct quot commun guidelin state aid rescu restructur firm difficulti quot aid meet condit laid guidelin rescu aid restructur aid link viabl restructur programm submit detail commiss present case spanish author provid evid aid grant compani concern link programm restructur design restor long term viabil worth point plan submit basqu author receiv administ indosa bankruptci accept author thing fail put forward realist propos indosa institut debt region treasuri social secur agenc fact indosa hope posit cash flow negat fact compani question continu oper firstli recoveri aid declar incompat compel meet tax social secur oblig case ceas oper commiss take view aid incompat common market refer articl treati meet requir applic derog provid articl aid deem incompat common market commiss requir member state call beneficiari pai back case measur favour indosa cunosa migsa gursa subject present decis aid recov aid recov accord procedur provis laid spanish law includ interest accru date aid grant date repaid calcul rate equal percentag date refer rate calcul net grant equival region aid spain accord case law court justic abovement provis appli ensur practic imposs recov aid requir commun law difficulti procedur natur aris appli measur affect legal valid adopt decis articl aid form persist payment tax social secur contribut indosa cunosa declar bankrupt migsa gursa activ interrupt indosa declar bankruptci illeg grant spain breach oblig articl ec treati aid consid incompat common market mean articl treati meet condit applic derog provid articl articl spain measur recov beneficiari aid refer articl grant illeg aid recov accord procedur provis laid spanish law sum recov includ interest accru grant aid date repaid interest calcul basi refer rate calcul net grant equival region aid spain articl spain inform commiss period month date notif present decis measur compli therewith articl decis address kingdom spain brussel octob commiss karel van miert member commiss oj oj grupo magefesa includ main compani manufactura general de ferretería hereinaft refer quot magefesa quot industri compani cuberta del nort sa cunosa manufactura inoxid gibraltar sa migsa indosa investigación dessarrollo udala sa la mimosa sa inlamisa magefesa hold stake edificio nave industrial sa enisa tefal española sa grupo licasa includ la industri cuchillería alavesa sa licasa patrimoni sa manufactura gur sa gursa alberdi hermano sa albersa licasa industri sa similarli compani group magefesa cunosa gursa migsa indosa form commerci group agrupación de empresa quot magefesa quot bought raw materi market product sal acronym sociedad anónima labor limit compani set worker lcc idisur vitrinor set june april march idisur conclud commerci agreement agrupación de empresa magefesa octob regul royal decre march loan guarante esp million grant basqu govern basi decis connect decre june guarante esp million grant januari directli indosa guarante esp million grant june ficodesa compani magefesa licasa subgroup base basqu countri ii guarante esp million grant author autonom commun cantabria march gemecasa cunosa gursa iii guarante total esp million grant sociedad para la promoción reconversión industri de andalucía soprea todai instituto de fomento de andalucía manufactura damma februari februari migsa sum esp million refer decis eec decis initi procedur correct basi document submit spanish author grant grant esp million award basqu govern june ficodesa quot deploy quot compani subgroup magefesa licasa base basqu countri basi decis adopt decre june ii grant esp million award autonom commun cantabria octob gemacasa deploy cunosa gursa iii grant esp million award author autonom commun andalusia manufactura damma decre view support social measur underpin relaunch migsa explain section loan subject condit appli market grant framework quot refund agreement quot fogasa surrog law worker right respect debtor compani basi applic legisl decid initi enforc procedur immedi conclud quot refund agreement quot quot refund agreement quot respect fogasa remain liberti continu enforc recoveri sum ecu illustr purpos ecu esp total sum esp equival ecu million sum includ aid indosa declar incompat derio vizcaya municip indosa base ecr report bankruptci indosa submit bankruptci commission octob unpaid tax date back advoc gener jacob state opinion septemb case transport clear circumst continu gener toler delai payment social secur contribut confer consider commerci advantag beneficiari compani extrem case amount debt forgiv regard contribut paragraph footnot oj commiss commun novemb oj court justic judgment juli case commiss germani ecr februari case deufl commiss ecr letter commiss member state sg march court justic decis march case belgium commiss ecr judgment cite footnot paragraph