commiss decis august aid scheme implement spain favour coordin centr vizcaya nn notifi document number spanish text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof invit interest parti submit comment pursuant provis cite regard comment procedur econom financi council adopt code conduct busi taxat object tackl harm tax competit result commit made respons code commiss publish notic applic state aid rule measur relat direct busi taxat notic stress determin appli rule rigor respect principl equal treatment basi notic commiss undertook examin examin case case tax arrang forc member state context commiss wrote spanish author februari seek inform measur includ tax scheme basqu countri navarr coordin centr measur notifi commiss letter date april spanish author suppli inform request letter date june spanish author inform commiss tax scheme coordin centr ávala guipúzcoa repeal letter date spain inform commiss tax scheme coordin centr navarr repeal vizcaya scheme forc appli inform aid grant ávala guipúzcoa navarr scheme commiss drop inquiri limit investig scheme coordin centr vizcaya forc letter date juli commiss inform spain decid initi procedur laid articl ec treati respect coordin centr vizcaya commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment aid letter date novemb spanish author inform commiss vizcaya provinci council adopt draft law repeal tax scheme coordin centr letter date march april commiss ask spain inform repeal tax scheme coordin centr beneficiari scheme letter date april spain inform commiss coordin centr scheme final abolish april sole beneficiari renounc coordin centr statu letter date june spain confirm scheme abolish ii descript aid special tax scheme introduc vizcaya manag coordin financi oper centr detail scheme govern articl provinci regul june corpor tax provinci decre june adopt corpor tax regul manag coordin financi oper centr coordin centr legal person subject corpor tax main purpos manag direct supervis centralis transact servic intern group firm belong qualifi vizcaya tax scheme group meet requir aggreg fund group esp million eur million group includ firm resid foreign countri group fund held firm resid spain annual turnov exce esp million eur million relat foreign oper addit coordin centr emploi person full time fulfil condit authoris capit esp million eur million fund esp million eur million ii annual turnov esp million eur million centr perform manag coordin activ turnov greater esp million eur million articl provinci regul coordin centr calcul tax base wai classic method deduct expens taxabl incom altern method case taxabl profit reckon coordin centr expenditur exclud financi cost amount obtain liabl corpor tax standard rate quot cost quot method qualifi coordin centr scheme undertak obtain prior approv tax author grant period year approv automat condit scheme fulfil renew request iii ground initi procedur assess inform submit spain preliminari assess commiss consid exclus financi cost calcul profit cost method confer advantag coordin centr consid advantag grant state resourc affect trade member state select consid except gener prohibit state aid provid articl treati appli commiss doubt compat measur common market decid initi formal investig procedur iv comment interest parti comment receiv vizcaya provinci council summaris set recit vizcaya coordin centr scheme process abolish tax measur adopt vizcaya base experi member state vizcaya legisl coordin centr base essenti belgian coordin centr scheme forc time commiss state aid action belgian scheme cover coordin centr subsequ belgian scheme elicit slightest comment commiss classif state aid articl articl ec treati vizcaya provinci council legisl adopt consist commun law doubt aid natur belgian scheme compat common market reason assum commiss action articl treati articl fetch conclud remain silent commiss posit matter consist lorenz approv belgian scheme state aid tax measur manifestli compat common market commiss state belgian scheme deserv state aid lack reserv part commiss regard belgian scheme suffici basi legitim expect adopt scheme vizcaya provinci council contest legisl regard state aid preliminari examin doubt compat common market vizcaya coordin centr scheme found state aid incompat common market legitim expect prevent commiss order recoveri aid grant scheme similarli legitim expect part beneficiari scheme legal provinci council action provinci council awar year exist belgian scheme commiss rais object question legitim expect principl equal treatment time initi proceed articl treati commiss propos measur articl belgium respect coordin centr scheme mean commiss consid belgian scheme exist aid specif featur belgian scheme compar vizcaya scheme object warrant regard exist aid aid scheme treat equal commiss scheme regard exist aid commiss requir recoveri aid declar scheme incompat common market difficult instruct recov aid case vizcaya scheme warrant scheme essenti belgian comment spanish author written comment forward inform suppli vizcaya provinci council spanish author inform commiss adopt vizcaya legisl abolish coordin centr scheme forward copi comment vizcaya provinci council summaris addit spain confirm contrari inform suppli letter firm approv coordin centr scheme prior date letter renounc statu novemb vi assess aid consid opinion spanish author vizcaya provinci council commiss maintain posit express letter juli spanish author initi procedur articl ec treati scheme examin constitut unlaw oper aid fall scope articl ec treati state aid spanish author vizcaya provinci council challeng commiss preliminari assess letter juli coordin centr scheme constitut state aid mean articl ec treati commiss show scheme appear satisfi cumul criteria met order measur constitut state aid assess summaris refin coordin centr scheme elig undertak opt altern method calcul tax liabil context transfer price tax author appli altern method ensur transact enterpris arm length arm length principl taxabl profit transact firm charg transact carri unrel parti normal market condit transfer price intern rule arm length principl establish articl oecd model tax convent incom capit implement oecd transfer price guidelin analysi requir individu fact circumst account oecd guidelin recommend fix margin state point notic advantag confer reduc firm tax burden reduc taxabl incom vizcaya coordin centr scheme firm choos cost method calcul taxabl incom method result reduct tax paid reflect econom realiti underli transact depend natur firm busi cost method fix mark lead econom realiti underestim payment tax tradit compar unrel price cup method risk great firm conduct high ad transact incumb tax author ensur cost method appli individu enterpris case sector order tax paid compar tradit cup method vizcaya coordin centr scheme make exclud financi cost calcul taxabl incom increas probabl tax paid firm lower tradit cup method differ greater main function coordin centr carri financi transact spanish author vizcaya provinci council suppli evid cost method applic scheme result equival level taxat classic method commiss conclud scheme confer advantag coordin centr group belong lower tax base lead reduct vizcaya tax revenu equival state resourc scheme affect competit trade member state group coordin centr belong gener turnov foreign countri firm cover scheme activ sector intra commun trade intens strengthen financi posit group measur distort threaten distort intra commun trade scheme select enterpris satisfi criteria set provinci regul benefit coordin centr scheme spanish author vizcaya provinci council reason tax measur question function effect spanish tax system constitut state aid point notic compat spanish author vizcaya provinci council challeng commiss assess letter juli except provid articl state aid consid compat common market appli present case commiss reason chang assess summaris recit coordin centr scheme constitut state aid mean articl ec treati compat assess light except provid articl except provid articl concern aid social charact grant individu consum aid make good damag caus natur disast except occurr aid grant area feder republ germani appli case except provid articl authoris aid promot econom develop area standard live abnorm low underemploy similarli coordin centr scheme consid project common european interest remedi disturb economi spain provid articl object promot cultur heritag conserv provid articl final coordin centr scheme examin light articl authoris aid facilit develop econom activ econom area aid advers affect trade condit extent contrari common interest tax advantag grant coordin centr scheme relat invest job creation specif project simpli constitut reduct charg born firm busi consid oper aid benefit ceas aid withdrawn establish practic commiss aid consid facilit develop activ econom area legitim expect illeg grant state aid found incompat common market normal requir aid recov beneficiari recoveri aid competit posit exist aid grant restor articl council regul ec march lai detail rule applic articl ec treati articl state quot commiss requir recoveri aid contrari gener principl commun law quot case law court justic commiss decis establish result commiss action beneficiari measur legitim expect aid grant accord commun law order recov aid infring gener principl commun law van den bergh amp jurgen court rule quot consist held trader regard institut rise justifi hope reli principl protect legitim expect hand prudent discrimin trader foreseen adopt commun measur affect interest plead principl measur adopt quot commiss decis ecsc octob spain corpor tax law commiss note similar spanish scheme question french scheme approv ground constitut aid mean articl eec treati articl ec treati present case commiss note vizcaya coordin centr scheme bear close similar scheme introduc belgium royal decre decemb tax treatment coordin centr scheme concern intra group activ cost method determin tax base decis commiss consid scheme aid mean articl eec treati articl ec treati decis publish fact commiss rais object belgian coordin centr scheme publicis xivth report competit polici answer parliamentari question context commiss note decis belgian coordin centr scheme entri forc vizcaya coordin centr scheme commiss note sole beneficiari scheme approv coordin centr commiss decis juli open formal investig procedur sole beneficiari renounc right scheme closur present formal investig procedur argument vizcaya provinci council beneficiari scheme legitim expect scheme found incompat common market prevent commiss order recoveri aid grant sound legitim expect cover firm approv scheme open formal investig procedur respect aid grant closur procedur equal treatment vizcaya provinci council argu vizcaya coordin centr scheme subject propos measur articl ec subject treatment belgian coordin centr scheme argument presum margin discret commiss piaggio court rule commiss classif scheme issu exist aid scheme notifi accord articl ec accept present case vizcaya legisl enact coordin centr scheme notifi commiss prior entri forc commiss exist aid scheme vii conclus commiss conclud vizcaya coordin centr scheme constitut state aid mean articl ec treati derog provid articl articl appli commiss find spain unlawfulli implement scheme question breach articl ec treati commiss note legisl repeal scheme adopt april enter forc commiss note firm approv scheme renounc right novemb spanish author sole beneficiari scheme entitl entertain legitim expect scheme constitut state aid commiss requir recoveri aid adopt decis articl illeg state aid scheme implement spain articl vizcaya provinci regul june corpor tax implement provinci decre june incompat common market articl decis address kingdom spain brussel august commiss mario monti member commiss oj oj oj footnot case lorenz germani ecr footnot footnot transfer price price firm transfer good servic firm footnot footnot footnot oj case van den bergh en jurgen bv commiss ecr paragraph oj written question oj footnot case piaggio ifitalia amp ecr provinci regul april boletín ofici de vizcaya