commiss decis juli tax concess grant pursuant articl french law juli circular march french undertak set busi abroad french text authent eec commiss european commun regard treati establish european econom commun articl subparagraph articl thereof regard gener programm attain freedom establish chapter vii adopt council decemb implement direct adopt regard written oral observ member state interest parti articl law juli amend taxat undertak incom portfolio invest circular march ojfr juli ojfr march pp provis subsequ reproduc articl octi gener tax code french govern introduc system aid french undertak group undertak consent minist financ author tax purpos set profit financi year expens administr charg incur connect set abroad sale offic research offic inform offic industri undertak construct site set effect year expens charg incur tax benefit grant french undertak consist set tax purpos expens charg refer profit busi set abroad taxabl franc abroad administr expens consider tax purpos benefit constitut aid mean articl eec treati advantag deriv undertak intend encourag set busi member state commun explicitli state circular march acceler promot french export distort competit directli affect trade common market aid export commun incompat common market fall except articl eec treati aid contrari provis forc establish prohibit member state grant aid distort condit establish nation set busi commun countri sole reason aid regard compat common market prohibit ii commiss letter date french govern initi tax concess procedur laid articl eec treati initi procedur french govern letter date june inform commiss intent submit legisl approv decemb bill bring provis concern line rule eec treati french parliament adopt articl financ amend law decemb ojfr decemb repeal articl octi gener tax code replac tax concess tax scheme neutral competit compat rule oj establish articl law stipul amend enter forc april previou provis continu appli offic place busi set date spite amend made law decemb french undertak continu benefit aid export incompat common market situat continu end iii commiss letter date french govern extend procedur initi order account enlarg european commun french govern letter point paragraph articl law decemb date april result amend move parliament time allow justifi provid transit period previou aid system tax provis applic end previou measur favour undertak set busi abroad april justifi right acquir undertak grant concess argument kind invok ground disregard provis eec treati state aid establish tax concess incompat common market time introduc commiss reason circumst request repay deduct allow past public commun offici journal european commun french undertak longer entitl reli unreservedli aid french govern regard commiss plead right acquir nation date place busi establish abroad date french minist financ signifi approv put forward ground justifi continu retent tax concess adopt decis articl french republ measur put end delai tax concess articl octi gener tax code grant french undertak respect export ventur set busi common market articl decis address french republ brussel juli commiss presid françoi xavier ortoli