commiss decis august state aid implement franc franc télécom notifi document number french text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant provis cite regard comment procedur letter date januari commiss inform franc decis open formal investig procedur provid articl ec treati hereinaft call open decis respect financi measur introduc french author franc télécom hereinaft call ft compani respect busi tax scheme applic oper descript fact led procedur open includ decis open decis notifi franc januari number substant error correct corrigendum notifi franc march franc commun addit inform commiss letter date april januari commiss decis open procedur publish offici journal european union commiss invit interest parti submit comment aid measur question commiss receiv comment subject interest parti march comment cabl wireless plc cabl wireless sa april comment cegetel april comment afor telecom april comment ldcom april comment april comment tiscali april comment worldcom franc april comment april comment bouygu sa bouygu telecom bt april comment telecom italia april comment april comment april comment ldcom commiss transmit comment franc give opportun comment french author submit comment letter date june juli commiss receiv inform document parti list june letter ldcom june letter octob letter mci octob letter ecta june letter januari letter bt januari letter lt march letter ft april letter tiscali letter ldcom letter bt june letter ft june fax ft juli fax ft juli fax bt commiss request addit explan french author letter date septemb answer french author octob novemb answer french author decemb januari answer french author januari februari answer french author februari june answer french author meet june commiss forward letter refer paragraph french author june commiss heard repres parti meet procedur commiss met french author ft januari june fax date juli french author submit commiss calcul special busi tax scheme juli french author submit addit comment commiss ii descript special busi tax scheme applic ft refer open decis subject decis measur scrutini detail open decis descript includ decis inclus ft busi activ conduct director ministri post telecommun administr public servic state director gener telecommun subject tax busi tax ii properti tax build unbuilt land iii corpor tax endow budget annex state larg surplu subject payment gener budget head oper surplus levi financ specif activ law juli organis public postal telecommun servic transform director gener telecommun separ public law entiti la post ft endow financi autonomi govern commerci law confer legal person entiti result ordinari rule taxat appli term articl gener tax code code général de impôt call cgi quot public establish industri commerci state concern compani state local author sharehold pai condit ordinari law duti tax type privat compani carri oper subject quot ft subject ordinari rule taxat date format januari articl law juli contrari principl enshrin law legisl introduc taxat rule derog ordinari rule ft articl law form scheme quot transit quot scheme applic januari januari quot definit quot scheme applic indefinit effect januari articl law laid principl period last januari januari ft subject duti tax born state period ft state pai tax busi tax properti tax corpor tax period term articl ft make contribut state budget civil research develop budget quot levi benefit gener budget quot contribut fix annual financ act amount pursuant law articl articl cgi ft subject ordinari tax system januari local direct taxat properti tax busi tax respect law laid special condit rate basi taxat arrang initi estim french author advantag deriv ft special busi tax scheme applic amount approxim eur million year basi figur provid subsequ french author amount lower recit seq special open end busi tax scheme abolish financ act iii comment interest parti comment interest parti repeat argument present commiss open decis reproduc decis iv comment french author french author argument focu fundament point specif scheme establish state ft confer advantag compani french author acknowledg ft subject special scheme relat busi tax inclus scheme gave edg affect public resourc result overtax ft compar ordinari law situat french author base conclus point inclus ft subject levi benefit gener budget french author equival payment busi tax includ inter alia amount busi tax french author stress law establish quot quot singl tax scheme applic ft calcul made advantag confer scheme ft period opinion overtax ft year quot offset quot undertax ft year french author arrang tax compani head busi tax corpor tax insepar studi element taxat ft period busi tax enter calcul taxabl result correct undertax head busi tax accompani downward correct amount corpor tax french author maintain measur question consid exist lastli meet commiss june french author question valid calcul previous submit commiss differ busi tax paid ft pai subject rule ordinari law french author imposs calcul undertax ft head busi tax onward french author opinion commiss rule issu letter date juli french author submit commiss calcul prepar ft mean claim accur precis submit previous intend simpli illustr imposs estim degre accuraci advantag enjoi ft special busi tax scheme onward assess aid articl ec treati aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good affect trade member state incompat common market open decis commiss note constitu element state aid mean articl ec treati prima faci present main find analysi reproduc decis ft receiv special treatment relat busi tax introduc articl law special treatment confer advantag estim french author special provis busi tax applic ft introduc parliament mean law promulg presid french republ leav doubt imput measur state ft paid fewer tax compani subject rule ordinari law public resourc ft oper competit sector telecommun advantag ft benefit distort threaten distort competit ft oper market gradual open competit end advantag grant ft state affect trade member state year analys busi tax scheme period examin argument advanc french author levi benefit gener budget paid ft natur tax consid equival payment busi tax specif procedur point commiss observ case law exist aid deni reason fact compani benefit advantag tax arrang subject head heavier taxat tax logic base presupposit levi natur tax commiss observ levi expressli link law busi tax law levi payabl lieu busi tax amount levi defin paramet determin amount busi tax open decis commiss point amount lump sum paid ft state contribut gener budget equival profit ptt paid state consid payment sum akin levi ft oper result individu taxat busi tax ft busi activ conduct director ministri post telecommun budget director surplu make deficit gener budget state annex budget subject levi benefit gener budget head quot oper surplus quot subsequ ad levi intend financ specif activ govern commit stabilis contribut budget annex gener budget frf billion frf billion amount basi law fix levi impos ft benefit gener budget year gener characterist levi lump sum payment amount fix light compani past oper surplus tradit taxat view origin defin levi resembl particip oper result levi expressli link law busi tax link specif tax scheme applic ft law provid chapter entitl quot taxat quot articl ft pai tax paid state pai levi benefit gener budget provis applic period januari januari addition levi possess featur typic tax pecuniari payment collect definit counterpart author state public entiti lastli procur resourc state object articl law establish year transit period ft continu pai state amount past particip oper result time exempt payment tax paid state subject ft ordinari rule taxat involv inter alia payment local tax benefit local author gener budget state busi tax led reduct ft contribut nation budget form particip oper result immedi introduc conclus levi benefit gener budget ft subject inclus mix natur partli natur tax partli form particip oper result intend ensur year transit period compani paid state amount equival paid paid tax condit ordinari law addit amount levi oper result word special levi ft paid state inclus perform dual function tantamount part payment tax remaind particip state owner compani result light partli tax natur levi link levi specif tax scheme applic compani absenc explicit textual indic effect levi consid specif method payment busi tax commiss conclud year inclus levi question tantamount part payment tax includ payment busi tax remaind particip state owner compani oper result connect ad inform submit french author year inclus levi question larger tax ft pai subject ordinari busi tax corpor tax arrang period ft gain advantag busi tax exempt commiss point year inclus ft subject duti tax born state pai properti tax make exempt busi tax replac levi question confer tax advantag ft commiss ask french author levi higher tax ft paid tax condit ordinari law higher sum busi tax corpor tax meet commiss june french author confirm levi higher sum tax commiss consid ft benefit advantag period inclus subject special levi mix natur tantamount part payment tax remaind levi oper result special levi higher sum duti tax ft exempt year order analys busi tax scheme period examin argument advanc french author french author stress law establish quot quot singl tax scheme applic ft inclus view calcul made advantag scheme confer ft period opinion overtax ft year quot offset quot undertax ft year precis french author maintain undertax ft quot definit quot period januari januari offset overtax due payment levi quot transit quot period januari decemb claim amount paid ft state levi year higher ordinari rule taxat exceed advantag deriv ft specif arrang fix busi tax quot definit quot period argument accept law establish distinct taxat scheme quot transit quot scheme last time ft exempt tax paid state pai state lump sum quot levi benefit gener budget quot scheme intend definit law lai end date scheme law need abolish scheme ft subject ordinari law condit tax properti tax busi tax special condit laid case law aid compani offset specif charg impos compani score court justic held reduct social secur contribut pertain famili allow benefit compani quot made good quot addit charg impos compani head unemploy insur light case law commiss agre quot undertax quot ft head busi tax onward offset special levi paid compani levi specif connect busi tax commiss observ law provid special levi due busi tax amount levi defin paramet determin amount busi tax refer profit ptt paid state view origin defin levi akin levi oper result individu taxat head busi tax led commiss rule set payment busi tax quot transit quot period constitut specif advantag confer compani except commiss accept levi paid compani inclus tantamount payment busi tax view ambigu natur levi connect specif tax scheme applic ft fact levi exceed amount result applic ordinari law tax system transit charact scheme question commiss decid give compani benefit doubt agre recognis partli tax natur levi fact tantamount payment tax part levi exceed applic tax burden ordinari law understood remuner capit rule legal basi offset mechan offset amount paid ft levi oper surplus undertax ft head busi tax involv confus levi type tax credit pecuniari gain admiss lastli commiss note law provid offset undertax ft onward overtax year calcul propos french author involv reclassifi post surplu tax allegedli paid ft quot transit quot period tax advanc payment tax credit deduct futur year aim law establish scheme french author propos offset type levi special levi mix type natur tax dividend undertax ft score busi tax applic separ period due applic normal taxat rule french law involv posteriori rationalis aim avoid recoveri aid ft benefit conclus commiss accept french author argument calcul made advantag confer scheme ft period mean differ busi tax paid ft due ordinari law januari januari constitut state aid repres advantag ft grant resourc incorpor budget state commiss accept argument busi tax enter calcul taxabl result correct undertax head busi tax accompani downward correct amount corpor tax arrang tax compani head busi tax corpor tax insepar argument reject court instanc state quot commiss oblig decis order recoveri state aid determin incid tax amount aid recov calcul fall scope nation law requir gross sum recov prevent nation author recov amount question deduct sum amount recov pursuant intern rule provid applic rule make recoveri imposs practic discrimin relat compar case govern nation law quot vi aid natur aid commiss confirm preliminari conclus set open decis aid question consid except busi tax scheme introduc law entri forc treati precis prevent creation ft public oper impli subject ordinari rule taxat telecommun sector gradual liberalis ft benefit aid connect specif busi tax scheme time market ft oper partial competit commiss conclud measur question aid vii prescript french author event alleg aid scheme ft introduc law constitut exist scheme aid recov note scheme introduc law juli juli dai law adopt aid grant recipi open procedur decid januari year aid grant french author maintain accord articl regul ec alleg aid ft quot cover quot commun rule time bar state aid recal connect articl quot power commiss recov aid subject limit period year limit period begin dai unlaw aid award beneficiari individu aid aid aid scheme action commiss member state act request commiss regard unlaw aid interrupt limit period interrupt start time run afresh limit period suspend long decis commiss subject proceed pend court justic european commun aid regard limit period expir deem exist aid quot point year limit period provid articl regul ec quot express gener principl aid transform exist aid preclud recoveri aid establish year commiss interven quot pursuant articl regul aid benefit ft specif busi tax scheme lose charact aid reason fact scheme set year ago simpli term provis commiss order recoveri respect aid benefit compani year preced action aid benefit ft financi year open decis date januari commiss order recoveri aid question entireti point articl regul ec quot power commiss recov aid subject limit period year quot period start run quot dai unlaw aid award beneficiari aid scheme quot matter term regul date individu aid grant recipi aid scheme date scheme introduc word articl regul time bar possibl commiss order recoveri aid grant illeg recipi year previous contrari french author claim aid scheme case aid scheme limit period recoveri start run dai scheme introduc dai aid grant recipi law introduc aid scheme ft limit period respect aid grant ft specif tax scheme start run dai law adopt dai aid grant ft annual time busi tax due interrupt limit period contrari french author maintain formal commiss decis period interrupt articl regul ec quot action commiss regard unlaw aid interrupt limit period quot court instanc held simpl request inform interrupt limit period provid articl regul ec present case inform request commiss french author special busi tax scheme applic ft date june date limit period mean articl regul ec interrupt aid grant ft year inform request june longer recover aid grant ft financi year busi tax scheme applic period commiss order recoveri aid question entireti viii compat aid french author put forward specif argument support compat aid commiss stress reason set paragraph open decis consid aid compat common market mean articl refer econom develop area addit aid question connect restructur project compani constitut oper aid aid consid compat basi articl refer develop econom activ ix conclus light commiss find busi tax scheme applic period constitut state aid differ busi tax paid ft payabl ordinari law januari decemb constitut state aid aid aid implement illeg franc infring articl ec treati aid incompat common market recov estim report submit parliament director gener tax novemb quot normalis condit taxat ft relat busi tax involv unchang rate independ decis local author overtax million euro compani quot letter date french author submit commiss precis inform undertax ft specif busi tax scheme tabl sourc french author answer eur million financi year cumul ordinari law taxat simul actual taxat ft undertax french author made precis calcul busi tax ft paid subject ordinari law arrang basi breakdown local level equip movabl properti immov properti wage applic local tax rate estim busi tax year refer amount busi tax ft paid subject ordinari law arrang correct trend taxabl base tax rate data make carri precis calcul year prior view difficulti reconstitut local base rate estim amount aid recov eur million letter date januari french author inform commiss busi tax payabl compani year applic ordinari law arrang amount eur million figur appreci lower eur million simul time amount busi tax due stress back calcul figur previou year confirm strengthen posit show overtax ft relat ordinari law posit lastli meet commiss june french author maintain calcul previous submit commiss imprecis imposs estim amount aid ft benefit period call commiss rule aid allegedli grant ft special busi tax scheme argument commiss note argument contradict previou posit french author submit estim confirm supplement januari french author question accuraci estim time procedur june meet clear commiss investig come end french author queri estim provid previous circumst argument imposs calcul accuraci amount aid ft benefit accept juli french author submit commiss estim busi tax payabl ft subject ordinari law inclus fax date juli french author state quot estim base actual amount busi tax paid ft year accord ordinari law arrang quot fax date juli french author outlin method make estim french author establish ft net busi tax contribut amount eur million calcul busi tax contribut ft paid term law regard declar amount eur million french author note provis forc applic ordinari law arrang actual rate real base effect increas financi year eur million contribut due previou rule percentag increas appli contribut paid ft estim undertax ft period amount eur million sourc french author letter juli eur million financi year total ordinari law taxat simul actual taxat ft undertax view discrep inform submit french author commiss stage aid recov ft benefit state aid indic amount eur million eur million capit ad interest date aid dispos recipi date recoveri exact amount aid recov determin commiss collabor french author framework recoveri procedur latest novemb conclus commiss consid specif busi tax scheme applic ft procur advantag amount state aid undertax compar ordinari law situat state aid grant french author violat prior notif oblig incompat common market recov commiss call french author accord duti honest cooper collabor determin exact amount aid recov adopt decis articl state aid grant illeg franc infring articl ec treati franc télécom busi tax scheme applic compani period januari decemb provid law articl articl cgi incompat common market articl franc measur recov franc télécom aid refer articl recoveri effect delai accord procedur nation law provid effect execut decis aid recov includ interest date dispos recipi date recoveri interest calcul conform provis laid chapter commiss regul ec april implement council regul ec lai detail rule applic articl ec treati articl franc inform commiss month notif decis measur propos compli purpos franc questionnair annex decis articl decis address french republ brussel august commiss frederik bolkestein member commiss oj paragraph open decis consid integr part decis oj hereinaft call quot decis open procedur quot quot open decis quot parti wish ident confidenti complaint lodg compani date annex ldcom commiss corrigendum forward french author paragraph open decis subject hand vat quot report parliament normalis local taxat franc télécom quot director gener tax novemb articl law laid principl subject la post ft ordinari duti tax provid applic ordinari rule effect quot subject provis articl law quot articl law provid quot januari la post franc télécom subject duti tax born state time public law reason activ transfer public oper date contribut paid franc télécom civil research develop budget levi benefit gener budget fix year financ act annual amount calcul appli basic amount set million franc consum price index establish nation statist institut econom studi quot report submit parliament director gener tax novemb normalis taxat franc télécom state quot normalis condit taxat franc télécom relat busi tax involv assum rate remain unchang independ decis local author overtax million euro compani quot quot report parliament normalis local taxat franc télécom quot director gener tax novemb articl financ act complet normalis arrang subject ft busi tax connect report submit mr gill carrez behalf committe financ gener economi plan draft financ act distribut nation assembl detail chapter iii open decis court justic held reduct social charg pertain famili allow quot made good quot addit charg unemploy insur judgment court justic juli case italian republ commiss european commun ecr point quot argument contest reduct quot state aid quot loss revenu result made good fund accru contribut paid unemploy insur fund accept quot commiss decis ec decemb tax measur bank bank foundat implement itali quot select measur justifi specif activ cover presenc select measur quot oj recit ft pai gener budget amount fix year financ act quot annual amount calcul appli base fix million franc consum price index establish nation institut statist econom studi quot articl law view fact procedur initi respect busi tax properti tax corpor tax decis cover busi tax event period concern exempt tax french state ft benefit time bar date decis mean articl council regul ec march lai detail rule applic articl ec treati oj case cite law provid chapter entitl quot taxat quot articl ft pai tax paid state pai levi benefit gener budget provis applic period judgment court instanc june case siemen sa commiss european commun ecr ii judgment court instanc june join case alzetta mauro commiss european commun ecr ii paragraph seq judgment court august case namur le assur du crédit sa offic nation du ducroir belgian state ecr judgment court instanc april join case govern gibraltar commiss european commun ecr ii paragraph pursuant articl point regul ec quot aid scheme quot mean act basi implement measur requir individu aid award made undertak defin act gener abstract manner act basi aid link specif project award undertak indefinit period time indefinit amount judgment court instanc april case département du loiret commiss european commun ecr ii paragraph seq court instanc observ quot address request inform member state commiss inform state possess inform aid alleg unlaw aid repaid simplic request inform consequ depriv legal effect measur capabl interrupt limit period provid articl regul ec quot case cite paragraph prejudic possibl enjoi french author accord case law time recoveri quot deduct sum amount recov pursuant intern rule provid applic rule make recoveri imposs practic discrimin relat compar case govern nation law quot case cite oj