commiss direct ec novemb amend direct eec transpar financi relat member state public undertak financi transpar undertak text eea relev commiss european commun regard treati establish european commun articl thereof commiss direct eec requir member state ensur transpar financi relat public author public undertak undertak undertak requir maintain separ account undertak enjoi special exclus right grant member state refer articl treati entrust oper servic gener econom interest refer articl treati receiv state aid form whatsoev relat servic carri activ member state grant firm entrust oper servic gener econom interest compens cover specif cost servic compens exce oper servic question financ activ scope servic gener econom interest pursuant direct eec separ account maintain undertak entrust oper servic gener econom interest receiv state aid judgment altmark tran gmbh court justic european commun held condit public servic compens constitut state aid mean articl treati irrespect legal classif public servic compens light articl treati oblig maintain separ account appli undertak receiv compens carri activ scope servic gener econom interest maintain separ account cost imput servic gener econom interest identifi correct amount compens calcul direct eec amend adopt direct articl articl direct eec replac quot undertak requir maintain separ account mean undertak enjoi special exclus grant member state pursuant articl treati entrust oper servic gener econom interest pursuant articl treati receiv public servic compens form whatsoev relat servic carri activ quot articl member state bring forc law regul administr provis compli direct decemb latest forthwith commun commiss text provis correl tabl provis direct member state adopt provis refer direct accompani refer occas offici public member state determin refer made articl direct enter forc dai public offici journal european union articl direct address member state brussel novemb commiss neeli kroe member commiss oj direct amend direct ec oj case altmark tran gmbh regierungspräsidium magdeburg nahverkehrsgesellschaft altmark gmbh ecr