commiss decis februari compat common market germani propos extens invest allow special depreci scheme west berlin scheme concern agricultur product process market sector german text authent text eea relev ec commiss european commun regard treati establish european commun articl thereof regard agreement european econom area articl thereof heard observ parti concern introduct invest allow decis decemb amend march commiss approv renew invest allow gross intens relat sole purchas price product cost fix asset item year end decis invest allow grant purchas product asset begun june complet januari purpos invest project includ replac invest carri legal independ firm rechtlich selbständig unternehmen manufactur craft sector workforc exceed person gdr invest allow subject invest ceil dm million firm annum letter date juli germani notifi scheme extend invest allow west berlin effect januari adopt financ law letter date decemb germani amend initi notif restrict invest allow concess part west berlin assist area joint feder govern länder programm improv region econom structur firm betrieb workforc exce person amend adopt law amend financ law jahressteu ergänzungsgesetz enter forc januari extens invest allow west berlin concern invest purchas product asset begun end complet involv aid form tax concess grant period respect acquisit product cost purpos firm incur period budgetari effect tax revenu shortfal relev aid budget larg depend econom activ develop volum invest carri german author anticip addit tax revenu shortfal dm million gt tabl gt extens scheme make firm west berlin addit resourc estim dm million approxim ecu million invest allow scheme west berlin legal independ firm rechtlich selbständig unternehmen manufactur craft sector workforc exce person area assist joint feder govern länder programm person part west berlin firm meet object elig criteria automat entitl invest allow invest allow combin cumul aid scheme ad hoc aid special depreci part west berlin assist area joint feder govern länder programm invest grant provid programm tax author respons administr invest allow scheme supervisori machineri enabl monitor invest allow combin aid technic tax reason tax author awar acquisit econom good carri firm relev year invest project firm year carri tax author view invest project combin aid appli contrast case invest allow combin invest grant joint programm supervisori machineri appli joint programm ensur region ceil individu invest project compli case ad hoc aid requir individu approv commiss combin type aid cover notif case cumul scheme scheme provid cumul rule german author undertaken compli case cumul invest allow special depreci supervisori mechan exist make ensur complianc rule cumul invest allow grant replac invest compris oper aid compon basi rough estim assum elig invest replac invest extent invest allow grant exclus initi invest invest allow capit invest proport equip standard basi grant aid set averag volum invest council resolut octob gener principl respect system region aid net aid intens invest allow scheme correspond case invest restrict exclus equip net aid intens gross case specif invest special depreci decis march commiss approv renew amend special depreci scheme invest project länder origin scheme author commiss letter date juli invest includ replac invest elig acquisit product equip construct good carri januari partial product cost incur recipi firm advanc payment made date elig länder subject special depreci special depreci amount invest cost appli year invest year special depreci appli time year renew amend author decis march refer point concern amend renew scheme year end provis invest elig carri januari länder subject special depreci special depreci appli year invest year time year reduct aid intens januari special depreci appli elig invest cost differenti aid intens januari recipi firm belong manufactur sector betrieb wirtschaftszweigen außerhalb de verarbeitenden gewerb appli special depreci elig invest cost appli case build firm manufactur sector purpos firm rental letter date juli germani notifi extens special depreci west berlin extens limit firm emploi person extens adopt financ law letter date decemb germani amend initi notif restrict elig special depreci part west berlin assist area joint feder govern länder programm improv region econom structur firm maximum employe amend adopt law amend financ law enter forc januari note context extens scheme special depreci appli case provis point invest project conclud januari case provis refer point period date mention special depreci paragraph assist area law exist juli end west berlin introduct period approv commiss agreement germani commiss abolit specif aid promot west berlin transit measur replac scheme acceler depreci promot berlin law aid intens higher valid accord articl ec treati end june special depreci scheme west berlin abolish end elig invest invest carri accord timet agre german author commiss special depreci scheme west berlin reintroduc germani special depreci appli year invest year time special depreci appli respect invest project complet invest carri elig scheme applic invest carri juli end involv aid form tax concess invest cost incur invest juli end elig scheme initi approv scale tax revenu shortfal depend larg econom activ develop invest carri germani anticip period special depreci appli addit tax revenu shortfal dm million gt tabl gt extens scheme involv period special depreci appli addit tax revenu shortfal ecu million tax revenu shortfal offset subsequ year addit tax revenu due lower level depreci year volum aid scheme calcul discount addit tax revenu tax revenu shortfal order magnitud ecu million elig special depreci scheme west berlin extend firm meet criteria set point decis workforc exce person assist area joint feder govern länder programm person part west berlin firm meet object eligibl criteria automat entitl claim special depreci special depreci combin aid scheme ad hoc aid invest allow part west berlin assist area joint feder govern länder programm invest grant programm tax author respons administr special depreci supervisori machineri enabl monitor special depreci combin aid technic tax reason tax author awar acquisit econom good carri firm relev year invest project firm year carri tax author view invest project combin aid appli contrast case special depreci combin invest grant joint feder govern länder programm supervisori machineri appli programm ensur region ceil individu invest project compli case ad hoc aid requir individu approv commiss combin type aid cover notif case cumul scheme provid cumul rule german author undertaken compli case cumul invest allow special depreci supervisori mechan exist make ensur complianc rule cumul special depreci grant replac invest compris oper aid compon basi rough estim assum elig invest replac invest extent special depreci grant exclus initi invest aid intens correspond gross net subsequ year enterpris build qualifi rate note calcul aid intens special depreci result highli depend refer rate appli pose number methodolog problem problem discuss time commiss germani agre discuss attempt made chang method statu west berlin region aid standpoint decis commiss approv map assist german region territori gdr west berlin period decis part west berlin elig region aid articl decis decemb commiss approv map german assist area period accord articl author inclus entir territori west berlin recipi area initi procedur restrict current decis commiss decid juli regard extens special depreci scheme invest allow scheme west berlin initi procedur articl reason initi procedur scheme element oper aid commiss author area meet criterion set articl area west berlin scheme compat commun guidelin state aid small medium size enterpris sme guidelin grant aid firm satisfi definit small medium size firm sme contain sme guidelin rule aid measur combin aid intens rule special depreci scheme appli special depreci case invest project conclud start case aid essenti doubt exist compat provis scheme current rule aid process market agricultur product regard applic scheme west berlin agricultur product process market sector defin commun guidelin state aid connect invest process market agricultur product point june commiss initi articl procedur regard state aid grant germani invest project agricultur product process market sector procedur relat specif special depreci grant assist area law tax concess invest allow grant invest allow law procedur distinct made part region scheme grant initi procedur relat applic scheme territori gdr west berlin commiss divid decis german plan decid stage compat extend scheme west berlin case agricultur product process market sector decis concern part plan relat sector initi articl procedur commun germani letter date august member state interest parti inform public letter offici journal european commun letter notic offici journal germani member state interest parti invit submit observ month ii observ connect procedur ii observ germani germani commun observ late letter date novemb matter discuss germani commiss septemb octob letter date januari germani commun detail suspens scheme extend invest allow special depreci letter date novemb germani refer difficult econom situat citi berlin confirm view scheme continu essenti firm berlin adjust chang econom environ germani view legal posit basi articl propos aid compat common market interest rapid decis favour economi berlin germani insist question law definit settl present author proceed commiss continu examin compat propos measur common market basi articl germani take view extens invest allow scheme firm western district berlin author articl reason invest allow germani view administr difficulti result legal basi possibl affect ensur aid applic procedur firm complet satisfi relev definit sme guidelin small firm medium size firm insid nation assist area claim aid make claim firm explain case satisfi sme definit regard balanc sheet total turnov independ criteria procedur appli case special depreci germani confirm inclus replac invest essenti scheme point respect case invest allow maximum basi assess propos dm million firm annum germani view assum case aid grant subject maximum basi assess larger part assist relat initi invest project relati low intens assist absolut aid firm account replac invest reduc low level gener germani emphas innov cycl continu shorter concept replac invest lose signific acceler technolog progress technic plant concern machin regularli involv product method regard initi invest germani view concept replac invest essenti limit todai invest build case invest allow invest larg rule instal fill station canopi germani point respect berlin economi prior reunif econom assist firm western district direct make citi suffici berlin economi specif structur make product competit assum year ago adapt berlin economi chang environ requir fundament renew firm product rang replac invest dwindl import assum berlin signific regard problem rais commiss elig firm region assist area germani refer letter decemb letter firm fewer employe oper locat assist area purpos joint feder govern länder programm improv region econom structur achiev turnov dm million germani point map german assist area period entir urban area berlin elig assist germani confirm firm process market agricultur product appli berlin assist joint feder govern länder programm improv region econom structur improv agricultur structur coastal defenc grant aid complianc aid ceil assur germani point sector import berlin rural area case assist past fewer ten stress explan relev present decis germani draw attent fact ceil aid grant sme guidelin sme region assist area attain invest allow problem rais commiss permit ceil sme guidelin assist sme region assist area possibl exceed invest allow cumul special depreci aris commiss author invest allow letter date januari germani inform commiss applic scheme suspend letter feder ministri financ date januari pend approv commiss refer order made letter august connect initi procedur mention letter refer explicitli scheme extend invest allow special depreci term scheme pursuant articl ec treati design aid carri approv european commiss articl sentenc ec treati appli irrespect relev provis enter forc german law ii observ member state interest parti observ submit member state interest parti iii legal assess iii articl ec treati articl eea agreement scheme state aid mean articl ec treati articl eea agreement scheme compris state aid aid grant state resourc grant tax concess financ revenu corpor tax incom tax tax revenu shortfal case special depreci benefit firm carri invest west berlin size increas return invest project assist give assist firm greater room manoeuvr competitor distort threaten distort competit affect trade member state aid grant firm export product member state product competit german market product member state case aid assist firm expand market share relev market contribut increas export member state reduct import member state scheme combin aid notic effect explain point invest allow grant exclus initi invest aid intens gross net case invest restrict equip reach specif invest point special depreci grant exclus initi invest aid intens correspond gross net subsequ year firm build subject rate volum resourc scheme west berlin consider point iii articl aid scheme concern financ feder budget appli part nation territori gdr west berlin constitut region aid compat common market examin initi subsect regard applic derog econom area articl compat aid commiss commun method applic articl region aid method amend commiss commun method applic articl region aid point iii subsect aid invest carri assist area regard applic derog econom activ articl compat aid scheme question sme guidelin point iii subsect regard applic derog condit articl subsect iii subsect discuss question aid regard special depreci scheme point iii final subsect iii conclus compat scheme current form common market iii articl aid scheme regard compat common market accord provis assist region elig addit aid scheme regard compat common market satisfi definit condit type aid maximum intens west berlin region aid accord derog provis articl articl method region consid derog articl nut ii region nut iii region li period year capita gdp pp equal commun averag west berlin part nut iii region berlin ident nut ii region commiss establish decis decemb map german assist area capita gdp pp berlin easili exce threshold commun averag berlin satisfi test articl aid scheme approv provis articl invest explain point commiss basi method approv map german assist area gdr west berlin region decis april part west berlin elig region aid articl part berlin includ map propos germani notif german assist area cover articl respect invest project stress commiss decis june increas aid intens assist area west berlin part approv region cumul ceil gross larg firm gross maximum net sme invest accord method commiss approv map german assist area decis decemb gave approv entir urban area west berlin design elig articl commiss approv region cumul ceil gross larg firm gross sme rais except case ceil appli previou period gross larg firm gross maximum net sme light decis examin elig west berlin articl compat scheme commiss procedur method case region aid explan point relat applic scheme assist area berlin applic assist area examin subsect iii iii inclus west berlin scheme relat acquisit asset invest project distinct initi invest mean principl coordin set commiss commun region aid system replac invest concept initi invest defin commun point annex initi invest interpret invest fix asset creation establish extens exist establish engag activ involv fundament chang product product process exist establish mean ration restructur modern invest fix asset establish close close place deem initi invest invest fall definit replac invest aid replac invest commiss establish decis extens special depreci invest allow scheme länder initi present articl procedur oper aid initi invest assist area accord articl establish practic commiss regard assist area articl aid scheme initi invest compat common market aid intens exce region ceil author larg firm sme event cumul complianc cumul ceil assur regard aid intens scheme condit satisfi point scheme cumul scheme ad hoc aid point born mind tax author respons administ scheme question supervisori machineri enabl monitor cumul invest allow special depreci aid technic tax reason tax author awar acquisit econom asset carri firm relev year invest project firm year carri tax author view actual invest project cumul establish contrast case invest allow cumul invest premium joint feder govern länder programm complianc region ceil individu invest project assur supervisori machineri joint programm case ad hoc aid requir individu approv commiss cumul question cover notif case cumul scheme emphas scheme cumul rule german author undertaken compli case cumul invest allow special depreci supervisori machineri exist make ensur complianc rule cumul low intens scheme cumul ceil exceed measur combin condit satisfi view inclus assist area west berlin scheme accord derog econom area articl regard compat common market provid aid relat exclus initi invest replac invest assist area decis author applic scheme concern invest gdr commiss view aid replac invest constitut oper aid accord establish practic commiss author oper aid region fall scope articl clear method irrespect grant oper aid region previous fall scope articl lost statu transit period improv socio econom posit oper aid reserv provid pursu region purpos region difficulti invok except provis accord commiss establish practic west berlin receiv oper aid region purpos german region invok provis point commiss take view inclus west berlin scheme make aid replac invest compat common market accord articl make assess commiss account germani observ reproduc point view respect special depreci scheme germani conced observ special depreci scheme offer possibl grant replac aid invest equip build oper aid maximum basi assess elig cost case equip build addit replac invest increasingli import invest project involv product method grant amount higher de minimi threshold oper aid rule invest allow scheme aspect point elig cost scheme subject ceil dm million year firm aid dm year firm scheme distinguish initi invest replac invest oper aid dm year firm grant refer made german submiss assist relat initi invest point explan concept initi invest limit build invest equip concern lose import innov cycl continu shorter submiss german author commiss rule possibl replac invest assist invest allow germani provid statist evid hypothesi commiss note respect invest allow relat acquisit product asset invest project invest project moment industri west berlin undertak initi invest requir comprehens convers product process imposs conclud routin replac equip exist product take place aid question iii exempt econom activ articl regard invest assist area point relat compat aid scheme question invest assist area distinct made assess initi invest replac invest initi invest point sme guidelin accord commiss establish decis make practic assist area sme defin commun guidelin state aid small medium size enterpris point receiv aid product invest intens gross medium size firm gross small firm point ceil appli case cumul compat definit beneficiari scheme definit sme sme guidelin emphas present scheme assist region legal independ manufactur craft sector firm emploi person firm automat invest allow special depreci restrict compat definit sme sme guidelin number employe criterion met turnov maximum ecu million balanc sheet total ecu million criteria independ criterion principl enterpris consid independ capit vote right held firm held jointli firm fall definit sme fulfil definit criteria sme guidelin number employe turnov balanc sheet total independ criterion cumul definit beneficiari scheme compat sme guidelin scheme region aspect articl assert germani explan elig firm turnov dm million alter assess figur independ criterion view condit decis germani explan case invest allow assur complianc commun definit admittedli note emphas german author limit case special depreci scheme compat aid intens scheme ceil intens sme guidelin regard invest allow attent drawn invest allow grant exclus initi invest promot invest equip proport equip basi assess invest set typic invest volum net aid intens invest allow equival natur case invest restrict exclus equip net aid intens gross case specif invest individu case aid intens exce gross specif invest project complet basi assess emphas excess maximum dm ecu year author condit met complianc de minimi criteria assist firm involv trade member state context notif individu applic demonstr grant aid restrict small firm amount excess maximum ecu year de minimi amount ecu invest allow scheme provid exceed ceil author de minimi provis defin commiss notic de minimi rule state aid fulli compli scheme provid individu notif special case firm involv trade member state lastli scheme limit small firm firm employe turnov ecu million balanc sheet total ecu million satisfi independ criterion definit criteria sme guidelin total number employe turnov balanc sheet total independ cumul definit beneficiari scheme incompat definit sme sme guidelin ceil exceed case firm match definit small enterpris region derog econom activ articl invok scheme stand view condit decis germani explan regard invest allow complianc commun definit small enterpris ensur note regard special depreci attent drawn explain point aid intens case special depreci grant exclus initi invest correspond gross net subsequ year firm build subject rate aid intens scheme greater ceil sme guidelin compat cumul rule scheme cumul ceil sme guidelin intens ceil sme guidelin constitut cumul ceil cumul aid product invest assist area berlin author intens gross small firm medium size firm emphas respect scheme cumul aid scheme ad hoc measur mention tax author respons administ invest allow scheme examin supervisori machineri enabl monitor cumul invest allow special depreci aid contrast case ad hoc aid requir individu approv commiss cumul question cover notif case cumul scheme scheme cumul provis german author undertaken compli case cumul invest allow special depreci supervisori machineri make ensur complianc rule cumul analysi carri point respect aid intens invest allow appli mutati mutandi case cumul reason cumul ceil firm satisfi definit small enterpris exceed region aspect articl invok scheme stand exclud larg medium size firm view condit decis germani repeat explan case invest allow complianc commun definit small enterpris ensur note state commiss condit decis prohibit applic special depreci scheme region assist area limit invest allow small firm insid invest allow fulli satisfi test sme guidelin compli maximum rate assist cumul ceil gross small firm provid guidelin replac invest analysi point compat aid replac invest assist area cover derog econom area articl appli mutati mutandi area cover derog econom area articl addit commiss refer point sme guidelin except charact oper aid region fall scope articl establish detail derog econom activ articl invok case aid sole effect continu period reduc cost enterpris bear leav statu quo untouch case oper aid commiss take view inclus scheme relat aid replac invest part west berlin identifi assist area compat common market derog econom activ articl iii derog articl articl derog provis invok extens scheme scheme compris aid social charact mean articl make good damag caus natur disast except occurr mean articl design promot execut import project common european interest remedi disturb economi member state mean articl situat west berlin examin connect approv increas aid intens west berlin disturb econom life feder republ germani intend promot cultur heritag conserv mean articl approv base derog provis question articl articl aid grant economi area feder republ germani affect divis germani aid requir order compens econom disadvantag caus divis compat common market commiss note germani view aid question compat common market basi articl note germani insist question law definit settl present author proceed commiss take view germani mention articl expressli reli addit germani commiss suffici inform enabl establish condit applic articl met west berlin affect divis germani current econom disadvantag caus divis state aid question compens econom disadvantag commiss point court justic held case itali commiss member state seek allow grant aid derog treati rule duti collabor commiss pursuanc duti provid inform enabl commiss verifi condit derog sought fulfil commiss take view problem face west berlin causal connect divis germani commiss consid derog provis examin point applic iii aid case special depreci explain point special depreci year invest year time part special depreci west berlin reintroduc germani special depreci invest project conclud invest project carri elig scheme applic invest project carri juli end special depreci author basi extens scheme question produc incent effect respect invest made special depreci invest made essenti achiev desir goal rais level invest causal connect initi invest result improv firm financi situat treat oper aid mention point commiss author oper aid except basi condit region fall scope articl west berlin claim statu special depreci invest made initi invest consid compat common market final point appar technic feasibl amend scheme special depreci invest made exclud iii compat scheme current form common market view forego conclud inclus west berlin scheme form envisag germani regard compat common market derog provis articl applic scheme provid oper aid commiss opinion compat common market assist area mean articl addit scheme make assist area grant aid invest larg firm commiss incompat common market area fall scope articl grant aid assist area limit sme maximum intens medium size firm laid sme guidelin exceed case invest allow aid cumul cumul ceil medium size firm laid sme guidelin exceed iv wai make propos measur compat common market examin compat extens scheme common market restor condit decis point consid respect special depreci scheme insid assist area invest made concern make compat common market invest made exclud scheme appear technic feasibl replac invest assist applic scheme insid assist area west berlin incompat aid restrict initi invest aid replac invest exclud commiss take view exclus technic imposs conced creat administr difficulti case tax aid administ tax author commiss consid respect administr difficulti aris event deliber decis author member state regard procedur grant aid compar normal treatment aid administr circumst result preferenti treatment aid question applic scheme invest made larg firm assist area incompat common market applic scheme invest made assist area restrict invest sme mean year larg firm claim special depreci basi scheme question invest made commiss note germani view limit aid sme case invest allow case special depreci scheme mean extens special depreci part west berlin identifi assist area declar incompat common market applic invest allow invest made assist area medium size firm incompat common market firm obtain aid intens inclus cumul greater gross commiss note tax author unabl ensur complianc threshold gross invest allow equip reach aid intens case applic invest allow invest made assist area restrict invest small firm mean sme guidelin aid intens event cumul maximum admiss commiss note germani view restrict grant aid small firm case invest allow special depreci scheme prohibit applic invest allow assist area reconcil common market declar compat common market respect invest begun decemb area assist area time invest made invest allow acquisit product equip initi invest special depreci acquisit product equip construct good initi invest start respect invest begun decemb area assist area time invest made invest allow acquisit product equip initi invest small firm scheme regard compat common market provid usual cumul rule sector rule observ connect commiss point provis cumul state aid appli scheme cumul concern state aid purpos purpos scheme level central region local commiss satisfi aid event cumul exce intens gross invest assist area insid assist area maximum admiss intens region aid west berlin gross larg firm gross net small medium size firm commiss point applic scheme current commun rule econom sector sector govern ecsc treati transport fisheri agricultur observ aspect repay unlawfulli grant aid mention point germani suspend applic scheme question letter feder ministri financ date januari administr error occur aid paid scheme aid deem incompat decis paid commiss consid recoveri duli substanti except case commiss requir repay unlawfulli receiv incompat aid awar reason present case entri forc decis aid scheme question forc januari circular date januari applic suspend consist held commiss ensur aid incompat common market produc effect advantag result complet neutral mean aid scheme question declar compat common market condit present decis effect dai extens scheme forc januari event condit decis commiss member state period make aid question compat common market period longer case aid scheme case individu aid amend nation provis present case commiss period month suffici purpos commiss take view reconcil decis extens scheme examin abolish period adopt decis articl extens invest allow scheme west berlin extens special depreci scheme west berlin constitut unlaw state aid introduc contrari provis articl extens invest allow scheme west berlin extens special depreci scheme west berlin agricultur product process market sector concern scheme compat common market condit grant invest allow limit equip initi invest begun decemb grant invest allow restrict small firm mean commun guidelin state aid small medium size enterpris invest involv carri region assist area start invest special depreci limit equip construct good initi invest start decemb special depreci limit invest carri area assist area start invest applic scheme subject provis cumul state aid cumul aid purpos cumul aid purpos scheme adopt level central region local event cumul aid exce intens gross invest assist area insid assist area maximum admiss intens region aid west berlin gross larg firm gross net small medium size firm applic aid scheme commun rule econom sector observ sector fall ecsc treati transport fisheri agricultur germani submit commiss annual report applic scheme articl month notif decis germani amend scheme extend invest allow special depreci west berlin concern agricultur product process market sector bring conform decis effect januari germani find unabl amend scheme extend invest allow special depreci west berlin bring conform decis effect januari abolish effect januari articl agricultur product process market sector concern taxabl person receiv extens scheme question temporari definit tax advantag condit accord articl articl incompat common market germani ensur tax decis grant annul month notif decis advantag aris includ interest payment depriv effect articl germani inform commiss month notif decis measur order compli decis inform commiss month notif decis measur order compli decis articl decis address feder republ germani brussel februari commiss karel van miert member commiss oj oj oj oj state aid publish oj oj state aid publish oj offici gazett feder ministri financ bundessteuerblatt bstbl part oj oj oj oj oj ecr oj