commiss decis juli state aid grant itali shipbuild form tax relief law notifi document number italian text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof notic parti concern submit comment accord abovement provis regard comment procedur letter date march italian perman represent european union italian author notifi commiss law introduc tax relief firm law letter commiss inform itali decid initi procedur laid articl decis ecsc articl articl treati regard grant aid sensit industri includ steel motor vehicl shipbuild synthet fibr commiss decis initi proceed announc offici journal european commun commiss ask interest parti submit observ commiss receiv observ interest parti forward itali comment letter octob commiss adopt decis ec ecsc state aid grant itali tax relief law firm motor vehicl shipbuild synthet fibr industri steel firm cover ecsc treati articl decis requir itali provid commiss inform explan enabl assess compat common market state aid grant firm shipbuild motor vehicl synthet fibr industri decis italian author issu circular septemb relev trade associ local offic ministri financ firm work industri contact ministri industri quot order enabl ministri pass commun author inform assess compat tax relief common market quot italian author studi inform receiv repli circular found undertak scope relev commun rule receiv tax relief shipyard clemna soc coop tax forgon amount itl eur crn costruzioni meccanich riparazioni navali srl tax forgon amount itl eur firm suppli inform relev assess compat relief commun law clemna compulsori liquid letter decemb italian author inform commiss ministri financ recov unpaid tax subsequ letter inform commiss ministri initi procedur recoveri tax ii detail descript aid law provid invest aid form tax exempt reinvest profit scheme appli firm object area microenterpris area microenterpris defin firm tax period progress june gener turnov itl billion workforc law reinvest profit exempt tax elig relief restrict profit intend financ invest carri exceed averag amount invest carri previou year elig invest invest plant invest extens modernis exist establish invest purchas capit good includ capit good acquir leas contract iii comment submit itali italian author contest form substanc commiss decis measur arriv solut keep commun rule recit step recov tax collect firm industri refer commiss decis initi procedur iv assess aid measur question constitut aid firm effect select reduc recipi cost born compet firm firm qualifi reduct specif firm locat object area microenterpris defin law small medium size enterpris aid grant form tax relief distort competit firm liabl affect intra commun trade firm concern subject special state aid rule laid council direct eec aid shipbuild amend direct ec valid direct extend council regul ec council regul ec articl direct stipul member state notifi commiss advanc decis appli gener region aid scheme firm cover direct put decis effect authoris commiss notic march de minimi rule state aid appli shipbuild aid grant itali form tax relief notifi commiss authoris illeg commiss found articl decis ec ecsc compat common market italian author suppli inform conclud measur compat direct ec step recov monei conclus commiss conclud aid grant itali form tax relief law shipbuild clemna soc coop crn costruzioni meccanich riparazioni navali srl illeg notifi commiss authoris grant incompat common market qualifi exempt provid direct eec adopt decis articl state aid grant itali form tax relief clemna soc coop crn costruzioni meccanich riparazioni navali srl total itl itl incompat common market articl itali measur recov recipi aid illeg grant refer articl recoveri effect delai accord procedur establish italian law provid effect execut decis interest charg amount aid date grant date reimburs interest rate applic commiss calcul net grant equival region aid scheme articl itali inform commiss month notif decis measur compli herewith articl decis address italian republ brussel juli commiss pedro solb mira member commiss oj footnot oj publish gazzetta ufficial della repubblica italiana oj oj oj oj oj