commiss decis novemb tax free provis introduc franc set establish abroad notifi document number french text authent text eea relev ecsc commiss european commun regard treati establish european coal steel commun articl thereof regard commiss decis ecsc decemb establish commun rule aid steel industri hereinaft steel aid code articl thereof call interest parti submit comment pursuant provis cite regard comment procedur connect procedur initi articl decis ecsc regard articl spanish law interven parti drew commiss attent tax provis set french firm establish abroad contain articl ga french gener tax code cgi letter june commiss invit franc inform ecsc firm benefit provis send relev inform enabl assess measur articl ecsc treati letter novemb commiss inform franc decis initi procedur provid articl decis ecsc respect aid commiss decis initi procedur publish offici journal european commun commiss call interest parti submit comment case question commiss receiv comment uk author forward franc comment detail descript aid articl ga cgi enabl firm temporarili deduct tax base loss incur subsidiari establish locat abroad loss case commerci servic invest restrict amount invest subject ceil case industri agricultur invest part invest made subsidiari establish case commerci invest foreign oper busi market abroad good produc princip french firm franc elig automat case agricultur industri servic invest firm obtain approv countri fall scope scheme case industri agricultur establish member state european union articl appli parent compani hold subsidiari capit case industri agricultur establish case commerci servic establish loss invest express provis reincorpor foreign subsidiari establish profit event year amount provis equival half capit inject parent subsidiari case industri agricultur establish whilst case commerci servic establish vari loss incur subsidiari exce capit inject addit case servic establish amount invest give entitl provis limit frf million bank financi insur real estat establish elig initi procedur commiss view scheme constitut state aid compat ecsc treati comment interest parti letter june unit kingdom author state share commiss reserv compat aid steel aid code comment franc letter januari french author maintain scheme provis form subject procedur constitut state aid reason provis system systemat firm concern financi advantag period concern french author unlik defer taxat provis present case deduct made allow firm benefit advantag rate corpor tax applic year question provis reincorpor tax paid rate applic year reintegr differ rate reach point period firm concern benefit financi advantag period question scheme compon system territori corpor tax applic french law loss incur abroad start phase establish deduct profit taxabl franc scheme simpli place firm set establish abroad compar posit firm set establish franc foreign firm total loss account order calcul tax thirdli busi french territori elig scheme set subsidiari direct impact parent volum busi fact financi real estat sector exclud due fact establish abroad set differ econom structur scheme increas financi market firm asset due locat regard relev criterion econom impact approv need industri servic invest qualifi scheme french author legal text give ministri econom financi affair discretionari power carri prior check case major project merit appli measur court requir check legal decis relat approv procedur standpoint french author commiss appli procedur forc exist aid commiss decid occas scheme involv state aid final french author inform commiss articl ga cdi appli ecsc steel undertak assess aid articl ecsc treati subsidi aid grant state recognis incompat common market abolish prohibit decis ecsc steel aid code list case exempt condit gener prohibit line caselaw court justic european commun judgment februari case de gezamenlijk steenkolenmijnen limburg high author approach commiss point commiss notic applic state aid rule measur relat direct busi taxat commun law concept aid cover posit assist state measur reliev undertak burden bear directli appli recipi compani repay grant preferenti loan state credit incom corpor tax measur regard state aid present case firm entitl defer tax improv cash flow time year benefit fund free charg enjoi pai tax immedi fact tax rate forc provis reincorpor higher provis constitut recit cancel improv cash flow provis made recipi firm rate forc provis reincorpor element constitut factor calcul specif advantag enjoi aid recov specif measur point commiss approach point notic refer recit decis caselaw court justic judgment decemb join case commiss franc june case greec commiss measur specif regard state aid gener measur prima faci gener form practic support group compani present case commiss conclud initi procedur commerci establish firm produc franc elig measur rule firm produc franc export firm establish abroad main busi market good produc franc firm produc franc export establish abroad firm engag sole trade comment initi procedur rectic franc disput find confirm acknowledg qualifi scheme establish direct effect volum busi parent compani similarli industri agricultur invest servic establish commiss found initi procedur firm receiv approv ministri econom financi affair obtain opinion ministri industri scientif develop case industri invest benefit measur commiss refer connect practic case law treat econom agent discretionari basi individu applic measur take featur select measur present case french author notifi provis submiss administr act gener review legal court limit discretionari power minist econom financi affair commiss conclud administr margin discret argument scheme part system territori corpor tax recit commiss consid territori french corpor tax justifi fact firm automat inelig commerci establish trader appli discretionari natur approv need industri agricultur invest commerci servic elig procedur aspect commiss point ecsc treati unlik ec treati make provis concept exist aid articl ecsc treati subsidi aid grant member state recognis incompat common market coal steel abolish prohibit commun commiss awar occas conclud measur question constitut aid ec treati lastli fact french author state ecsc steel undertak qualifi scheme recit januari rule possibl ecsc undertak subsidiari benefit past benefit futur conclus scheme question gener applic lead state aid grant firm constitut state aid mean commun rule extent benefit ecsc steel undertak contrari articl ecsc treati except steel aid code applic case point recoveri aid commiss find state aid incompat common market grant gener requir member state recov requir recoveri aid contrari gener principl commun law commiss note occas decid ec treati scheme constitut state aid circumst commiss consid cautiou inform steel firm predict tax provis examin classifi state aid contrari articl ecsc treati rightli claim legitim expect commiss consid order recoveri aid question grant prior adopt decis adopt decis articl aid grant franc articl ga gener tax code cgi ecsc steel firm taxabl franc incompat common market coal steel articl franc forthwith step ensur ecsc steel firm taxabl franc elig aid refer articl articl franc inform commiss month date notif decis measur compli herewith articl decis address french republ brussel novemb commiss mario monti member commiss oj oj oj footnot ecr oj erc erc point abovement commiss notic footnot case franc commiss ecr point case ecotrad altiforni ferrier di serrola ecr point commiss decis eec juli tax concess grant pursuant articl french law juli circular march french undertak set busi abroad oj decis septemb oj aid nn