commiss decis novemb applic articl ec treati state aid form public servic compens grant undertak entrust oper servic gener econom interest notifi document number ec commiss european commun regard treati establish european commun articl thereof articl treati requir commun prejudic articl power make servic gener econom interest oper basi principl condit enabl fulfil mission servic gener econom interest oper basi principl condit enabl fulfil mission financi support state intend cover specif cost result public servic oblig prove accord articl treati interpret case law court justic court instanc european commun irrelev viewpoint commun law servic gener econom interest oper public privat undertak articl treati state respect undertak entrust oper servic gener econom interest charact revenu produc monopoli subject rule contain treati rule competit articl except rule contain treati provid number criteria met firstli act entrust state confer respons execut task undertak entrust relat servic gener econom interest thirdli except perform task assign proport end hereinaft necess requir final develop trade affect extent contrari interest commun judgment case altmark tran gmbh regierungspräsidium magdeburg nahverkehrsgesellschaft altmark gmbh altmark court justic held public servic compens constitut state aid mean articl treati provid cumul criteria met recipi undertak public servic oblig discharg oblig defin paramet basi compens calcul establish advanc object transpar manner compens exce cover part cost incur discharg public servic oblig take account relev receipt reason profit final undertak discharg public servic oblig specif case chosen pursuant public procur procedur select tender capabl provid servic cost commun level compens need determin basi analysi cost typic undertak run adequ provid mean transport incur criteria met public servic compens constitut state aid articl treati appli member state respect criteria gener criteria applic articl treati met public servic compens constitut state aid subject articl treati decis appli public servic compens constitut state aid articl treati commiss mean extent except articl treati set rule intend enabl effect monitor fulfil criteria set articl condit system compens compat articl subject prior notif requir articl treati aid declar compat grant order ensur provis servic servic gener econom interest refer articl treati clear case law except sector commun rule govern matter member state wide margin discret definit servic classifi servic gener econom interest except sector commun rule govern matter commiss task ensur manifest error definit servic gener econom interest order articl treati appli undertak beneficiari aid specif entrust member state oper servic gener econom interest case law interpret articl treati act act entrust precis natur scope durat public servic oblig impos ident undertak concern order ensur criteria set articl treati met lai precis condit fulfil respect entrust oper servic gener econom interest amount compens properli calcul check public servic oblig incumb undertak oblig incumb state set formal act compet public author member state concern form instrument vari member state precis natur scope durat public servic oblig impos ident undertak concern cost born undertak concern defin public servic oblig assess oblig met undertak concern member state invit consult wide emphasi user order avoid unjustifi distort competit articl treati requir compens exce cover cost incur undertak discharg public servic oblig account relev receipt reason profit understood refer actual cost incur undertak concern compens excess cover cost incur undertak concern oper servic gener econom interest constitut incompat state aid repaid state compens grant oper servic gener econom interest undertak concern oper market oper servic gener econom interest constitut incompat state aid repaid order ensur complianc necess requir set articl treati lai provis relat calcul monitor amount compens grant member state check regularli compens grant lead overcompens order minimum flexibl undertak member state amount overcompens exce amount annual compens overcompens carri forward period deduct amount compens payabl revenu undertak entrust oper servic gener econom interest field social hous vari dramat due risk insolv leasehold undertak oper servic gener econom interest overcompens period carri forward period annual compens extent compens grant undertak entrust oper servic gener econom interest amount compens cost servic threshold laid decis respect commiss consid develop trade affect extent contrari interest commun circumst commiss consid compens deem constitut state aid compat articl treati small amount compens grant undertak provid servic gener econom interest turnov limit affect develop trade competit extent contrari interest commun condit set decis fulfil prior notif requir purpos defin scope exempt notif turnov undertak receiv public servic compens level compens consider hospit undertak charg social hous entrust task involv servic gener econom interest specif characterist consider account fact current stage develop intern market intens distort competit sector necessarili proportion level turnov compens hospit provid medic care includ applic emerg servic ancillari servic directli relat main activ notabl field research undertak charg social hous provid hous disadvantag citizen social advantag group due solvabl constraint unabl obtain hous market condit benefit exempt notif provid decis amount compens receiv exce threshold laid decis servic perform qualifi servic gener econom interest member state articl treati constitut lex speciali regard articl lai rule applic public servic compens land transport sector articl develop council regul eec june action member state oblig inher concept public servic transport rail road inland waterwai lai gener condit public servic oblig land transport sector impos method calcul compens regul eec exempt compens land transport sector fulfil condit notif articl treati member state derog provis case undertak provid exclus urban suburban region transport derog appli compens public servic oblig constitut state aid govern council regul eec june grant aid transport rail road inland waterwai judgment altmark compens respect provis articl declar compat treati basi articl basi treati provis compens cover decis unlik land transport maritim air transport sector subject articl treati rule applic public servic compens air maritim transport sector found council regul eec juli access commun air carrier intra commun air rout council regul eec decemb appli principl freedom provid servic maritim transport member state maritim cabotag contrari regul eec regul refer compat state aid element exempt oblig notifi articl treati appli decis public servic compens air maritim transport sector provid addit fulfil condit set decis compens respect sector rule contain regul eec regul eec applic threshold applic public servic compens air maritim transport sector applic gener specif case public servic compens air maritim link island airport port constitut servic gener econom interest refer articl treati provid altern threshold base averag annual number passeng accur reflect econom realiti activ decis larg extent specif mean extent except articl treati consist appli past court justic court instanc commiss extent modifi materi law applic area appli immedi provis decis statu quo set addit requir aim enabl effect monitor criteria set articl order member state measur respect forese period year prior applic specif provis exempt requir prior notif servic gener econom interest rule possibl member state notifi specif aid project notif assess accord principl commun framework state aid form public servic compens decis appli prejudic provis commiss direct eec june transpar financi relat member state public undertak financi transpar undertak decis appli prejudic commun provis forc field public procur competit articl treati decis appli prejudic stricter specif provis relat public servic oblig contain sector commun legisl adopt decis articl subject matter decis set condit state aid form public servic compens grant undertak entrust oper servic gener econom interest regard compat common market exempt requir notif laid articl treati articl scope decis appli state aid form public servic compens grant undertak connect servic gener econom interest refer articl treati fall categori public servic compens grant undertak averag annual turnov tax activ includ eur million financi year preced servic gener econom interest assign receiv annual compens servic question eur million public servic compens grant hospit social hous undertak carri activ qualifi servic gener econom interest member state concern public servic compens air maritim link island averag annual traffic financi year preced servic gener econom interest assign exce passeng public servic compens airport port averag annual traffic financi year preced servic gener econom interest assign exce passeng case airport passeng case port threshold eur million point subparagraph determin take annual averag repres compens grant contract period period year credit institut threshold eur million turnov replac threshold eur million term balanc sheet total field air maritim transport decis appli state aid form public servic compens grant undertak connect servic gener econom interest refer articl treati compli regul eec regul eec applic decis appli state aid form public servic compens grant undertak field land transport articl compat exempt notif state aid form public servic compens meet condit laid decis compat common market exempt oblig prior notif provid articl treati prejudic applic stricter provis relat public servic oblig contain sector commun legisl articl entrust order decis appli respons oper servic gener econom interest entrust undertak concern offici act form determin member state act act natur durat public servic oblig undertak territori concern natur exclus special right assign undertak paramet calcul control review compens arrang avoid repai overcompens articl compens amount compens exce cover cost incur discharg public servic oblig take account relev receipt reason profit capit discharg oblig compens oper servic gener econom interest concern prejudic undertak abil enjoi reason profit amount compens includ advantag grant state state resourc form whatsoev reason profit account product gain achiev undertak concern agre limit period reduc level qualiti servic entrust undertak state cost consider compris cost incur oper servic gener econom interest calcul basi gener accept cost account principl activ undertak question confin servic gener econom interest cost consider undertak carri activ fall scope servic gener econom interest cost servic gener econom interest consider cost alloc servic gener econom interest cover variabl cost incur provid servic gener econom interest proportion contribut fix cost common servic gener econom interest activ reason profit cost link invest notabl infrastructur account oper servic gener econom interest revenu account includ entir revenu earn servic gener econom interest undertak question hold special exclus right link servic gener econom interest gener profit excess reason profit benefit advantag grant state includ revenu irrespect classif purpos articl member state concern decid profit accru activ scope servic gener econom interest assign part financ servic gener econom interest purpos decis quot reason profit quot mean rate return capit take account risk absenc risk incur undertak virtu intervent member state grant exclus special right rate exce averag rate sector concern recent year sector undertak compar undertak entrust oper servic gener econom interest comparison made undertak situat member state sector provid characterist sector account determin constitut reason profit member state introduc incent criteria relat qualiti servic provid gain product effici compani carri activ fall insid scope servic gener econom interest intern account show separ cost receipt servic gener econom interest servic paramet alloc cost revenu cost link activ scope servic gener econom interest cover variabl cost contribut common fix cost adequ return capit compens grant respect cost articl control overcompens member state carri regular check ensur check carri ensur undertak receiv compens excess amount determin accord articl member state requir undertak concern repai overcompens paid paramet calcul compens updat futur amount overcompens exce amount annual compens overcompens carri forward annual period deduct amount compens payabl respect period sector social hous member state carri regular check ensur check carri level undertak ensur undertak concern receiv compens excess amount determin accord articl overcompens carri forward period annual compens provid undertak concern oper servic gener econom interest articl avail inform member state period year element determin compens grant compat decis written request commiss member state provid commiss inform consid determin system compens forc compat decis articl report period report implement decis compris detail descript condit applic sector includ social hous hospit sector submit commiss member state year report submit decemb articl evalu decemb latest commiss undertak impact assess base factual inform result wide consult conduct commiss basi notabl data provid member state accord articl result impact assess made european parliament committe region european econom social committe member state articl entri forc decis enter forc decemb point articl articl appli novemb articl addresse decis address member state brussel novemb commiss neeli kroe member commiss ecr oj regul amend regul eec oj oj regul amend regul ec oj oj regul amend act access oj oj oj direct amend direct ec oj