commiss decis state aid grant itali tax relief law firm motor vehicl shipbuild synthet fibr industri steel firm cover ecsc treati notifi document number italian text authent text eea relev ec ecsc commiss european commun regard treati establish european commun articl thereof regard treati establish european coal steel commun regard commiss decis ecsc decemb establish commun rule state aid steel industri articl thereof interest parti notic submit comment regard comment letter date march offic italian perman repres european union italian author notifi commiss law decemb hereinaft law inter alia grant tax relief firm law 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 exce 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 ministeri circular date februari spell provis law regard definit elig firm aid intens allow method calcul aid elig expenditur provis stipul firm cover commun definit small medium size enterpris hereinaft sme commun guidelin state aid sme firm object area elig derog provid articl qualifi aid firm object area elig derog provid articl cover commun definit sme qualifi aid area law appli microenterpris defin law sme qualifi aid sector exclud scope law bank insur commiss conclud provis aid sensit sector letter februari italian author state thing implement law intend compli commun rule govern motor vehicl synthet fibr industri steel firm cover ecsc treati detail respect shipbuild industri italian author appear view commun provis relat sensit sector applic scheme horizont natur consid provis appli scheme sector object view forego gener approv law light commun rule region aid commiss inform italian govern letter decis initi proceed pursuant articl decis ecsc articl ec treati respect applic aid scheme question sensit sector steel motor vehicl shipbuild synthet fibr industri ii part proceed commiss invit italian govern submit comment inform member state interest parti publish notic offici journal european commun respons notic interest parti member state submit comment commiss intern rayon synthet fibr committe letter septemb british steel letter septemb uk steel associ letter septemb wirtschaftsvereinigung stahl letter septemb denmark letter octob comment interest parti denmark express support commiss decis initi proceed letter octob commiss pass comment italian author april italian author made formal repli letter letter commiss inform decis initi proceed iii measur question constitut aid firm effect select reduc recipi cost born compet firm firm qualifi reduct specif firm locat object area microenterpris defin law sme aid grant form tax relief distort competit firm liabl affect intra commun trade applic law steel firm cover ecsc treati articl treati stipul subsidi aid grant state form whatsoev recognis incompat common market coal steel abolish prohibit commun derog possibl grant gener ban list exhaust decis ecsc aid research develop articl aid environment protect articl aid closur articl italian author reli derog justifi applic state aid measur concern steel industri clear file derog appli aid question law lai limit respect natur purpos invest qualifi tax relief applic tax exempt concern steel firm cover ecsc treati regard illeg previous authoris commiss incompat common market coal steel qualifi derog allow decis ecsc iv applic aid scheme question shipbuild ship repair firm subject special state aid rule laid council direct eec decemb aid shipbuild valid extend council regul ec articl direct stipul member state notifi commiss advanc decis appli gener region aid scheme firm cover direct put decis effect authoris case law appli shipbuild ship repair firm notifi commiss power assess aid conform rule laid articl direct applic law synthet fibr industri concern view low averag rate product capac utilis synthet fibr industri result job loss risk aid aggrav situat distort competit commiss adopt code aid synthet fibr industri order impos tighter control grant aid member state synthet fibr produc code period revis current version enter forc april expir march replac previou version expir march commun code aid industri forc itali requir code notifi aid plan grant firm industri lastli applic law motor vehicl industri commiss decid adopt framework state aid motor vehicl industri increasingli tough competit sector framework make grant aid subject stricter rule ensur competit commun industri distort unfair competit requir member state notifi advanc major aid measur motor vehicl industri accord strict rule framework renew time refer provis law commun framework forc itali requir framework notifi aid invest project motor vehicl industri cost ecu million tax exempt question regard compat common market ground fulfil condit laid relev sector rule aid grant sensit sector declar illeg grant prior approv commiss exclus empow assess compat italian author inform commiss good time individu case intend appli law firm sensit sector provid inform explan enabl assess compat aid sector question commiss receiv italian author inform requir purpos assess compat aid common market base assess inform possess time final decis view misgiv aid sector concern commiss express initi proceed neg final decis rule stage procedur light forego part iii iv conclud aid grant law itali tax relief steel firm firm sensit sector mention decis illeg notifi fortiori approv commiss grant aid steel firm cover ecsc treati incompat common market qualifi derog provid decis ecsc question compat aid sensit sector commiss determin posit receiv inform itali requir commun adopt decis articl state aid grant itali law tax relief steel firm cover ecsc treati illeg grant breach articl decis ecsc incompat common market coal steel virtu articl ecsc treati articl itali recov aid refer articl accord provis italian law relat recoveri amount ow public author order counteract effect aid interest charg amount aid date grant date reimburs interest rate applic commiss calcul net grant equival region aid scheme period question articl itali requir provid commiss month notif decis inform explan enabl assess compat common market state aid grant law firm shipbuild motor vehicl synthet fibr industri aid illeg grant breach prior notif requir laid articl ec treati articl itali inform commiss month notif decis measur compli herewith articl decis address italian republ brussel commiss karel van miert member commiss oj oj oj footnot oj oj oj oj oj oj oj oj oj