commiss decis aid scheme germani plan implement compani founder notifi document number german 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 procedur letter date august regist receiv commiss secretariat gener august germani notifi commiss pursuant articl ec treati draft section paragraph german incom tax act einkommensteuergesetz estg tax free depreci reserv busi start up letter date septemb commiss ask inform germani provid letter date march request commiss date april august answer letter date june septemb question put letter date novemb discuss meet german author commiss depart held januari bonn answer german author letter date march basi inform obtain meet commiss subsequ regist case notifi aid germani inform question entri forc provis treatment sensit sector letter date june comprehens annex commun receiv commiss june juli commiss inform germani letter date august decis declar aid compat common market extent scheme fell scope commun guidelin state aid small medium size enterpris sme guidelin initi procedur laid articl ec treati sensit sector concern commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment scheme comment receiv letter date august germani ask commiss confirm accuraci list sensit sector view forward german tax author commiss acced request letter date decemb letter date januari germani commun text tax provis revis act gesetz zur bereinigung von steuerlichen vorschriften decemb ii detail descript measur descript section paragraph estg notifi measur seek compani founder financ futur invest order meet high invest extend exist measur authoris commiss juli allow enterpris circumst deduct reserv futur invest taxabl profit invest moveabl asset beweglich wirtschaftsgüt de anlagevermögen invest carri end year reserv form reserv exce invest dem eur year reserv establish taxabl profit enterpris reduc invest expenditur incur reserv ad back taxabl profit reduc usual acceler depreci allow plan invest undertaken year time limit reserv cancel addit year interest market rate ad back taxabl profit section paragraph estg extend possibl compani founder mean provis respect period reserv extend year maximum reserv doubl dem eur plan invest undertaken interest ad dissolv reserv commiss decis august decis august commiss declar notifi scheme compat common market extent fell sme guidelin section paragraph estg word small medium size enterpris defin commun guidelin benefit scheme germani argu provis section paragraph estg object assist aid intens elig cost combin aid keep sme guidelin remain part scheme applic sensit sector commiss decid initi procedur laid articl ec treati commiss doubt compat propos aid common market articl ec treati provis exceed scope sme guidelin extent appli sensit sector doubt relat question procedur chosen germani ensur special rule govern sensit sector appli provis compat common market commiss reason basic firstli opinion call quot tax offic solut quot finanzamtlösung procedur involv consider legal uncertainti arisen scope notifi measur limit act fact german author argu tax offic solut ensur german tax offic countri instruct proce exclud individu error applic commiss refer limit scope undertak member state applic act parliament directli confer state aid field commiss reli principl member state assur compli oblig stem commun state aid rule nation law directli grant aid member state concern retain discretionari power commiss view applic rule nation law amend lastli commiss consid invok principl primaci commun law underlai german line argument suitabl mean releas member state oblig frame nation provis accord commun law commiss argu view tax offic solut accept german court enterpris bring action obtain tax exempt sensit sector exclud commun law fail enterpris invok statutori transpos higher rank commun law administr instruct contradict act prevail exclud enterpris benefit confer act question state successfulli reli principl court view derog act parliament mean administr instruct principl primaci commun law intend make reli directli commun law appli exist oppos nation law principl scarc serv justif member state refrain frame law accord commun law manner proceed chosen feder govern fraught consider legal uncertainti enterpris concern outcom clear predict unlik germani commiss view higher degre legal certainti achiev statutori provis restrict right confer expressli exclud sensit sector quot tax offic solut quot iii comment germani letter date august germani ask commiss confirm accuraci list sensit sector view forward tax author commiss acced request letter date decemb germani transmit commiss repli highest tax author länder list sensit sector inform quot applic format reserv section paragraph estg process sensit sector involv quot letter date januari germani transmit text tax provis revis act decemb articl point act paragraph ad section estg quot paragraph applic sensit sector elig aid exclud sensit sector iron steel industri commiss decis ecsc decemb establish commun rule state aid steel industri oj framework steel sector cover ecsc treati oj shipbuild council direct eec decemb aid shipbuild oj council regul ec june establish rule aid shipbuild oj motor vehicl industri framework state aid motor vehicl sector oj synthet fibr code aid synthet fibr industri oj oj agricultur process market agricultur product guidelin state aid connect invest process market agricultur product oj commiss decis eec march select criteria adopt invest improv process market condit agricultur forestri product repeal decis eec oj council regul ec improv effici agricultur structur oj fisheri aquacultur guidelin examin state aid fisheri aquacultur oj transport council regul eec june grant aid transport rail road inland waterwai oj amend regul ec march oj commun guidelin state aid maritim transport oj applic articl ec treati articl eea agreement state aid aviat sector oj coal commiss decis ecsc decemb establish commun rule state aid coal industri oj extent elig aid laid legal instrument refer sentenc quot provis enter forc januari iv assess aid commiss assess provis section paragraph estg conclus list sensit sector keep letter accur regard agricultur draw germani attent fact mention instrument replac effect januari council regul ec support rural develop european agricultur guidanc guarante fund eaggf amend repeal regul commun guidelin state aid agricultur sector adopt statutori provis commiss doubt compat notifi aid scheme common market doubt led decis august initi formal examin procedur extent scheme affect sensit sector remov enterpris concern act entitl commun law tax exempt provid section paragraph estg commiss concern lesser degre legal certainti afford quot tax offic solut quot allai hold true date entri forc section paragraph estg januari period entri forc scheme provid section paragraph estg entri forc amend introduc section paragraph estg decis need matter commiss admittedli decid regist case notifi aid view natur scheme directli applic tax provis regard public feder law gazett proviso failur member state fulfil oblig articl ec treati evid suggest period entri forc scheme provid section paragraph estg entri forc amend introduc section paragraph estg enterpris busi sensit sector benefit tax break question investig aid paid unlawfulli section paragraph recoveri unlawfulli paid aid aris respect period conclus insert section paragraph incom tax act exclud sensit sector law scope aid scheme provid section paragraph act feder republ germani allai concern induc commiss initi formal investig procedur respect tax free depreci reserv busi start up provid section paragraph formal investig procedur close adopt decis articl proceed scheme aid contain section paragraph german incom tax act favour compani founder close articl decis address feder republ germani brussel commiss mario monti member commiss oj oj footnot feder law gazett part decemb germani statement applic provis sensit sector footnot point footnot oj oj footnot point