commiss decis februari state aid implement netherland intern financ activ notifi document number dutch text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant provis cite regard comment procedur view tackl harm tax competit ecofin council approv code conduct busi taxat set ad hoc group assess tax measur cover accord code conduct commiss issu notic applic state aid rule measur relat direct busi taxat emphasis commit strict applic rule subject principl equal treatment commiss begun investig measur regard harm code conduct group basi state aid rule commiss point activ code conduct group serv purpos european union state aid polici design bring end measur distort threaten distort competit intern market commiss note progress combat harm tax competit step member state abolish measur identifi code conduct group deal harm aspect thereof letter date februari commiss ask dutch author inform scheme intern financ activ group financ activ hereinaft refer quot gfa scheme quot netherland provid request inform letter date march commiss notifi dutch author letter date juli decis institut procedur laid articl ec treati commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment aid measur commiss receiv comment interest parti forward netherland comment dutch author respond letter date januari dutch author inform commiss letter date juli octob procedur commiss dutch author met numer occas detail descript aid rule govern establish reserv cover risk group financ activ laid articl corpor tax act articl incorpor law decemb includ provis restrict scope artifici loan scheme deduct interest internation activ group financ activ taxabl corpor incom provis design counter artifici eros tax base dutch corpor incom tax purpos dutch author dutch parliament aim pass legisl prevent internation activ dutch compani shelter group financ activ compani situat abroad includ tax haven condit request establish risk reserv dealt coordin committe special set purpos committe minist govern discretionari power decre publish octob number provis ensur correct applic law prevent abus compani liabl tax irrespect compani dutch foreign origin entitl constitut risk reserv subject complianc law risk reserv set compani carri financ activ part group countri contin compani regard belong group dutch compani link sharehold capit share entitl sharehold percentag compani liquid proce account determin condit compli articl term quot financi activ quot cover financ group compani oper resourc activ includ financ particip oper resourc group invest beneficiari demonstr regularli engag lend place fund oper independ manag resourc power measur end activ conduct exclus netherland materi interfer compani involv arrang implement financi transact behalf group compani incident basi lastli compani countri contribut taxabl incom financ activ contin contribut reinforc intern spread activ total capit debt equiti compani financi activ appli directli indirectli group compani base netherland compani meet legal requir establish risk reserv equal ceas compli requir risk reserv liber liabl corpor tax full rate compani applic gfa scheme handl tax author permiss year tax repercuss condit requir met compani entitl form reserv special risk group intern financ activ yearli contribut reserv limit maximum profit financ activ primarili interest royalti incom short term portfolio invest view financ takeov hereinaft refer quot financ profit quot law invest share financ profit amount whichev valu smaller net group sum exist particip outstand intra group loan dutch particip maximum foreign particip busi incom exclud net financ profit calcul deduct cost relat financ activ includ interest proportion share gener cost profit exempt particip exempt tax credit prevent doubl taxat subsidiari revenu regard financ profit releas risk reserv addit annual contribut reserv limit law maximum total taxabl incom includ incom relat financi activ loss activ decreas proport financ profit calcul maximum reserv purpos rule taxabl profit compani calcul take account contribut releas reserv addit loss carri forward previou year deduct compani acquisit fund demonstr tax author intend acquir compani subject limit add incom fund net financ profit form basi calcul contribut reserv fund aforement condit appli liquid asset form access short notic acquisit form share capit purchas reserv releas voluntarili compulsorili event acquisit share capit contribut dutch foreign compani amount equal acquisit price capit contribut deduct reserv taxat yield particip acquir reduc enabl liquid loss anticip fiscal term event liquid loss occur reduc fiscal term extent reserv decreas cover risk dutch ministri financ deem compani activ place base entail extraordinari risk polit climat percentag cost deduct risk reserv tax free basi increas reduct yield particip acquir case futur liquid loss reduc amount occur practic tax treatment appli capit contribut enabl group subsidiari meet oblig impos court unabl compli resourc capit contribut type qualifi form loan convers share capit result perman establish convert subsidiari group hold share subsidiari question year alien base predominantli commerci ground risk reserv termin voluntarili time file request effect acquisit capit contribut place place equal instal subject tax special rate year period contribut reserv allow releas context capit contribut remain requir busi conduct exclus netherland foreign countri condit continu appli unchang incom period tax normal corpor tax rate ad reserv loss risk reserv set loan write off liquid loss oper loss perman establish compani group compani give rise taxabl releas reserv amount equival loss incur reserv insuffici amount loss excess reserv offset profit risk loss give rise releas risk excess loss share capit particip includ loan write off liquid loss oper loss offset profit netherland loss link write interest bodi cover particip exempt loss manag foreign compani perman establish abroad incur dutch part group forex loss lastli compulsori releas taxabl corpor tax rate place compani longer subject tax netherland liquid transfer fiscal domicil countri taxabl releas exclud financ profit creat reserv equal failur compli requir transact effect netherland foreign countri condit statutori condit result compulsori releas tax consequ case compulsori releas year voluntari releas period addit tax levi annual instal subject special tax rate effect rais cost scheme dutch govern gfa scheme budget neutral ground initi procedur gfa scheme temporari perman tax break multin oper countri contin commiss view posit multin strengthen scheme constitut state aid mean articl treati advantag offer gfa scheme link employ gener invest specif project sole effect reduc overhead commiss view regard constitut oper aid derog enshrin articl appli comment interest parti compani vno ncw submit comment deadlin expir interest parti compani gfa scheme comment compani forward netherland submit deadlin expir talli observ submit deadlin compani submit comment endors argument put forward vno ncw summaris gfa scheme aid measur gfa scheme introduc view combat capit flight netherland aim deal tax competit countri influenc competit market compani scheme compat treati determin basi articl basi state aid rule gfa scheme aid measur compani make deriv advantag view mobil intern financ activ compani move place favour tax arrang appli applic rate netherland time compani tempt transfer financ activ countri favour arrang dutch author attempt stem flight capit establish gfa scheme argu compani make scheme advantag scheme exist transfer financ activ countri econom advantag depend actual tax burden financ activ countri concern case scheme reduc compani normal overhead scheme yield addit revenu public fund fund implement fourth measur favour compani product good gener measur compani oper netherland irrespect econom activ make condit involv intern group financ activ addit gfa scheme compris condit compani size nation contrari commiss claim scheme primarili intend larg dutch group compar italian tax scheme design promot regularis busi inform economi commiss long regard gener measur requir compani activ countri contin detract gener natur measur precis compani meet criterion incur greatest intern financ risk risk gfa scheme design cover risk incur compani oper countri line drawn countri irrelev limit set dutch law reason light object pursu keep natur aim scheme sixth criteria object dutch author discretionari power compani particip gfa scheme seventh gfa scheme introduc circumst dutch tax system exempt reserv specif risk tax vno ncw true export risk reserv compris element state aid scheme constitut state aid exist aid commiss made view compar measur constitut aid numer occas gfa scheme introduc commiss polici gener principl legal certainti care requir make due time notif forthcom commiss account legitim expect action creat member state compani concern foremost realis compani tax account restructur retroact effect principl equal treatment enshrin point resolut council decemb code conduct busi taxat hereinaft refer code conduct prevent commiss gfa scheme aid classifi belgian coordin centr scheme exist aid true reach legal consequ procedur aid inevit conclus commiss process gfa scheme procedur exist aid decis juli institut formal investig procedur maintain juli commiss investig coordin centr scheme exist aid basi articl council regul ec hereinaft procedur regul articl state exist aid understood mean aid quot establish time put effect constitut aid subsequ aid due evolut common market alter member state quot letter date juli commiss indic develop intern market prior decemb date public commiss notic applic state aid rule measur relat direct busi taxat hereinaft notic scheme introduc januari year notic publish gfa scheme regard exist aid belgian scheme constitut aid effect subsequ aid result develop intern market aid constitut aid recoveri incompat gener principl commun law basi commiss decis belgian coordin centr answer commission brittan parliamentari question commiss failur action similar measur member state dutch govern dilig oper confid gfa scheme regard constitut state aid legitim expect gfa scheme compat intern market constitut obstacl recoveri aid date final decis commiss point initi procedur entail provision assess measur question regard constitut state aid procedur regul commiss requir action delai receiv inform aid grant unlawfulli earli commiss receiv inform requir dutch author demonstr fact argument put forward gfa scheme notif juli deriv inform receiv previous commiss claim act requisit speed reinforc case law rsv case court rule commiss abnorm delai take action establish part beneficiari aid legitim expect object rais aid question comment compani state benefit belgian tax scheme coordin centr view strong similar exist regim argu choic gfa scheme base sole tax consider time tax regim commun advantag maintain decis base rang factor includ qualiti econom infrastructur netherland comment netherland dutch author point commiss initi procedur basi inform provid request date februari inform commiss letter date march januari commiss request march background introduct scheme dutch author scheme introduc respons fact intern group move financ activ abroad tax relat reason tax author estim asset excess nlg billion left countri longer subject dutch corpor tax decid legisl make attract intern group base netherland bring financ activ back countri type measur adopt reflect natur aim corpor tax act concern reserv cover risk specif risk relat intern group activ focus financ activ hold particip dutch author maintain constitut tax exempt real tax claim reserv measur design attract group financ activ internation activ compani netherland compani type benefit condit dutch author stress scheme transpar vest discretionari power inspector execut bodi restrict scheme subject compani activ countri contin sole design ensur compani incur risk reserv option establish make scheme netherland declar measur form part packag clarifi condit group financ compani base abroad meet order qualifi particip netherland mean quot particip exempt quot limit curb eros tax base mean unjustifi interest deduct group lastli dutch author assert scheme serv intend purpos exist group financ asset question abroad concentr netherland compani decid remain set netherland regard receiv favour treatment gave secur low rate taxat countri actual tax burden netherland depend trend group financ profit loss reserv establish cover scheme aid mean articl ec treati dutch author view gfa scheme articl corpor tax act aid mean articl ec treati scheme financ state resourc gener measur accord natur aim system enshrin aforement law gfa scheme financ state resourc court justic case law advantag fund state resourc regard aid mean articl ec treati gfa scheme fund state resourc design budget neutral set scheme involv asset liabil gfa scheme introduc amount eur billion previous invest countri contribut dutch treasuri transfer netherland scheme introduct halt trend financ activ move abroad extent posit impact dutch tax revenu advantag scheme repres dutch author estim averag tax burden financ activ scheme ad tax risk reserv profit activ tax standard rate difficult determin scheme advantag tax arrang compani benefit abroad scheme introduc scheme gener measur scheme limit specif sector region time limit attribut discretionari power state commiss acknowledg notic fact firm benefit tax measur necessarili caught state aid rule netherland commiss view scheme design larg dutch group incorrect alleg select practic compani worldwid workforc fewer employe time compani asset group financ activ amount eur million compani asset amount eur million compani approv scheme list amsterdam stock exchang aex midkap fund contin countri requir regard select criterion reason instrument identifi kind activ risk suffici real object legal instrument suffici certainti kind activ question option instanc discretionari power inspector subject supervis nation court implement provis fit system enshrin articl corpor tax act addit cut administr cost gfa scheme keep natur aim system enshrin corpor tax act term purpos prevent eros tax base scheme oper system enshrin corpor tax act justifi natur aim system requir govern implement gfa scheme substanc contin countri distribut ensur effici gfa scheme realis object authoris reserv risk intern group activ prevent discretionari power requir regard select extrem strict dutch govern argu system reserv constitut cover futur loss characterist dutch system calcul annual tax revenu system bare reserv cover cost refer articl incom tax act appli corpor tax system characterist dutch incom tax system freedom choic compani framework determin annual profit albeit subject condit limit circumst stock valuat purpos compani choos system fiscal repercuss cost price lower market minimum stock freedom choic exist draft legisl cover situat occur practic execut bodi fulli equip deal taxat singl entiti context corpor tax relev compani opt condit rule govern size grant light compani determin size grant subject ceil dutch system reserv liber nomin rate lower normal rate subject condit reduc rate appli organis law longer qualifi invest compani tax reinvest reserv set lastli group financ reserv liber year busi relat reason compani question face number disadvantag longer provid grant oblig maintain substanc accept disadvantag reserv liber normal rate articl treati ground set dutch govern take view gfa scheme constitut aid mean articl dispar legisl member state distort competit intern market implement articl procedur spaak report distinguish gener specif distort gfa scheme view gener distort specif dutch govern opinion discuss carri framework code conduct busi taxat regard consult member state mean articl ec event dutch author view articl treati refer sole specif distort scope extend includ gener measur scheme exist aid gfa scheme regard exist aid netherland take view regard exist aid mean articl procedur regul dutch govern drew conclus basi state plai belgian scheme coordin centr discuss harm tax competit commiss view belgian scheme coordin centr constitut aid subsequ view scheme aid due evolut common market mean articl procedur regul dutch govern view good reason gfa scheme fundament similar belgian coordin centr scheme exist aid scheme target compani oper internation carri highli mobil activ extrem tax sensit dutch author viewpoint endors answer commiss parliamentari question belgian coordin centr answer written question submit mr gij de vri commiss view belgian coordin centr scheme similar scheme member state caught state aid rule dutch govern view evolut common market question place end year common market develop phase econom monetari union launch pace globalis increas differ member state taxat system area busi taxat crystallis result internation activ compani increasingli sought minimis tax cost develop gave rise call commiss action european level busi taxat dutch govern result code conduct prevent harm tax competit agre decemb part call tax packag code conduct expressli acknowledg link state aid rule ec treati commiss undertook publish guidelin clarifi applic state aid rule measur relat direct busi taxat clarif provid commiss notic code conduct commiss intend examin examin exist tax arrang propos legisl member state light ec treati rule dutch govern believ commiss plan intent examin measur partli inspir idea examin tax measur need develop common market result chang view recoveri contrari view dutch govern gfa scheme classifi aid exist aid dutch govern believ ground recov amount disburs articl procedur regul commiss requir recoveri aid contrari gener principl commun law case recoveri incompat gener principl protect legitim expect dutch standpoint base specif conclus advoc gener case state commiss act dilig respect notifi aid principl commiss act dilig laid articl procedur regul addit commiss request inform netherland letter date march dutch author provid detail repli letter date march commiss return matter letter februari contain refer correspond rais question dutch govern answer letter date april articl procedur institut juli netherland take view justif law delai year view fact gfa scheme amend interven period basi netherland consid accord aforement case law commiss previou decis excess delai administr procedur constitut ground proceed recoveri netherland take view fundament requir legal certainti effect prevent commiss indefinit delai exercis power repli question rais dutch chamber parliament scheme compat commun law dutch govern commiss ask inform question answer heard addit inform question made public singl compani advantag gfa scheme spring provis issu commiss dilig time made object thing turn differ damag compani question avoid lastli view fact gfa scheme form part interrel packag measur prevent tax base erod dutch author commiss wrong highlight singl element packag commiss demonstr case advantag bestow compani circumst background recov fund disproportion measur observ netherland comment interest parti respons comment submit interest parti dutch author point larg number answer reflect import issu opinion put forward support reinforc viewpoint addit aspect consid wide varieti compani submit comment demonstr gfa scheme open compani carri intern financ activ irrespect sector oper view letter commiss date juli gfa scheme classifi quot exist aid quot commiss take view constitut aid assess aid commiss confirm view gfa scheme constitut aid mean articl treati accept argument put forward netherland interest parti reason fact scheme introduc view combat capit flight netherland compat treati assess pure basi articl investig fiscal measur compat state aid rule focu consequ measur object measur meet criteria articl treati constitut aid provis articl appli investig commiss conclud measur meet criteria advantag measur bestow advantag reduc charg born compani point notic advantag form reduct tax burden includ reserv balanc risk reserv tax exempt tax pressur reduc immedi reduct signific taxabl profit group financ activ substanti reduct tax favour mean articl compani benefit directli scheme group belong advantag result tax deferr amount includ reserv case amount tax lower rate releas risk reserv gener subject standard corpor tax rate netherland case circumst fund releas reserv tax rate fund releas risk reserv share purchas immedi subject tax depend case point govern take view risk involv purchas price releas reserv hand amount includ compani balanc sheet diminish mechan enabl compani tax burden reduc immedi risk cover reserv aris practic admittedli acquir asset liquid sold loss tax revenu asset enter balanc sheet reduc amount releas reserv view acquisit liquid asset remain uncertain element complet hypothet case deadlin fix offset advantag term taxat commiss accept gfa scheme bestow advantag whatsoev comparison countri scheme intern group financ activ advantag assess framework state aid investig pure nation level instanc refer dutch compani exclud gfa scheme virtu strict condit appli case relev gfa scheme attract scheme appli netherland conclus commiss take view establish reserv bestow advantag form indefinit tax deferr addit fact lower tax rate appli reserv compris advantag mean articl ec treati compani concern group belong state resourc advantag grant state resourc case commiss take view measur grant state resourc tax reduct award irrespect take form exempt lower rate lead reduct state revenu netherland state capac interest parti measur rise loss revenu state contrari prevent compani leav netherland help entic back set compens loss revenu result reduct tax burden commiss share assess base cost benefit analysi fact reduct revenu compens subsequ increas number taxpay result measur measur financ state resourc measur constitut aid assess time level individu compani view determin compani receiv state aid contribut financ public good servic type aid justifi entic compani set member state enabl increas futur taxabl revenu prevent leav countri neg impact competit trade member state court justic case law point aforement notic quot mere fact aid strengthen firm posit compar firm competitor intra commun trade conclus drawn intra commun trade affect quot condit met recipi compani belong multin group activ intra commun market grant special advantag compani oper countri contin reinforc financi posit addit commiss note scheme neg impact intra commun trade competit netherland interest parti stress open sector econom activ includ sector intens intra commun trade select lastli measur specif select sens favour compani good start fact scheme select term compani nation size sector oper suffici demonstr gfa scheme gener measur gfa scheme sole target financ activ internation activ group oper countri contin argu justif select criterion met point notic tax benefit restrict function intra group servic tax benefit favour compani good constitut aid gfa scheme appli pure intra group financi transact top transact elig compani qualifi scheme meet supplementari requir financ oper conduct independ netherland elig financi activ netherland base entiti limit total activ criteria confirm express aim dutch author reserv scheme internation activ group financi centr netherland conduct financ activ chiefli focus group entiti abroad measur select appli group base dutch territori multin oper fewer countri addit dutch govern emphasis measur purpos halt flight multin financ activ entic back netherland outset measur target limit number compani accept measur gener measur basi compar dutch tax provis establish risk reserv italian scheme black economi measur characterist gfa scheme commiss point italian scheme open compani irrespect activ question conduct group irrespect carri nation intern level addit note aforement benefit significantli reduc tax burden appli limit number compani number small comparison total number compani subject corpor tax accept number compar total number multin netherland establish minor group meet requir set gfa scheme irrespect natur import risk incur result intern activ justif natur aim system point notic quot differenti natur measur necessarili consid state aid quot measur resembl state aid justifi natur aim system present case concern establish reserv risk activ dutch author put forward argument intern transact entail specif risk comparison nation transact polit commerci risk import forecast easili addit dutch author state addit risk reserv proportion actual risk refer argument put forward part procedur commiss recognis amount includ risk reserv cover real risk demonstr notif interest parti effect releas amount reserv risk arisen practic fact reserv justifi albeit case account financi perspect limit categori justifi commiss endors argument sole purpos minimum countri contin requir provid object criteria assess basic requir met logic set limit threshold tax structur ensur work properli result excess demand made proportion desir aim object speak group activ countri contin expos risk intern financ activ hand doubt number compani meet gfa scheme criteria exce number sens light court instanc recent alava judgment proven measur justifi natur aim dutch tax system measur combat eros tax base improv lack competit group financ activ netherland suffer justifi award state aid limit number compani principl establish court justic judgment case scheme express aim encourag larg multin transfer financ activ back netherland econom aim inher taxat system addit proven light comment submit netherland interest parti addit risk reserv genuin intend cover risk shown limit net profit intern financ activ profit recipi activ proportion case actual risk incur addit reserv made risk shown exist demonstr import risk restrict profit intern financ activ ad reserv purpos risk reserv cover risk intern financ activ releas risk reserv temporari tax exempt purpos acquisit netherland abroad keep logic underpin establish risk reserv gener talli close logic aid scheme compani takeov reduct tax burden case compani takeov compens compani question sold wound tax levi circumst depend risk cover aris decis compani caught gfa scheme lastli irrespect limit provid scheme commiss basic take view tax treatment intergroup financi transact differ arrang financi transact compani main justif put forward procedur disadvantag suffer activ netherland comparison tax system commiss take view extern logic dutch tax system reflect econom polici object classif scheme unlaw aid dutch author interest parti argu gfa scheme regard exist aid similar belgian coordin centr scheme regard aid commiss rule number element identifi connect note concept aid measur object criterion commiss discretionari power concern court rule commiss margin manoeuvr ask measur constitut exist aid establish present case dutch scheme notifi commiss prior implement inform dutch author provid commiss request march regard inform commiss mean articl treati belgian coordin centr scheme quot dutch author interest parti note decis issu indic scheme regard aid concern belgian scheme sole address belgium scheme featur common fact ident deni view techniqu form benefit grant lastli gfa scheme consid exist aid mean articl procedur regul element state aid present time measur introduc demonstr common market evolv phase econom monetari union launch increas globalis realiti notabl event form part ongo process start long gfa scheme approv phase monetari union culmin attempt coordin exchang rate polici began part globalis trace back multilater natur gatt agreement immedi war aforement commiss notic concern court instanc observ alava judgment substanti base case law court justic court instanc elucid applic tax measur articl treati assum commiss decis make practic chang underlin court instanc gibraltar judgment answer measur constitut exist aid aid depend subject assess commiss answer independ previou administr practic investig compat relev tax scheme constitut aid mean articl ec treati compat examin light derog refer articl derog set articl ec treati aid social charact grant individu consum aid make good damag caus natur disast except occurr aid grant economi area feder republ germani appli present instanc derog articl authoris aid promot econom develop area standard live abnorm low underemploy appli case part netherland caught articl question true derog articl authoris aid facilit develop econom area scheme question appli region elig derog tax scheme risk reserv fall categori project common european interest qualifi derog enshrin articl design promot cultur heritag conserv qualifi derog articl lastli investig scheme elig derog enshrin articl aid facilit develop econom activ authoris condit advers affect trade condit extent contrari common interest tax benefit establish risk reserv voluntari releas link invest job creation specif project entail reduct overhead regard oper aid commiss take view advers affect trade condit extent contrari common interest qualifi derog set articl regard aid grant reserv releas view acquir compani netherland abroad commiss find measur limit assist area sme invest qualifi aid initi invest aid intens reflect level authoris commiss commiss find present measur includ provis aforement area exclus larg compani elig cost restrict aid intens addit post invest tax cut final amount calcul advanc measur includ element oper aid state elig derog enshrin articl scheme qualifi derog articl ec treati incompat common market legitim expect articl regul ec state quot commiss requir recoveri aid contrari gener principl commun law quot pursuant court justic case law commiss previou decis recoveri decis constitut infring gener principl commun law commiss creat action legitim expect part recipi aid grant accord commun law van den bergh jurgen case court state quot court 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 present case commiss note belgian dutch scheme complet ident gfa scheme similar scheme introduc belgium royal decre decemb deal tax treatment coordin centr measur concern intra group activ signific number beneficiari gfa scheme previous made belgian scheme decis commiss rule belgian scheme aid mean articl ec treati decis publish note dutch author interest parti stress state competit report answer parliamentari question commiss lodg object scheme question context commiss point decis belgian scheme adopt gfa scheme enter forc note beneficiari gfa scheme recognis commiss decid institut formal investig procedur commiss accept argument put forward dutch author interest parti effect beneficiari legitim expect refrain order recoveri aid transit period letter date octob netherland inform commiss view legitim expect safeguard acquir right enabl compani gfa scheme benefit scheme end period recognis beneficiari commiss view issu examin connect reserv creat gfa scheme compani scheme constitut reserv final decis note beneficiari scheme invok principl legitim expect constitut reserv amount reserv regard intend cover risk financ activ leav natur potenti risk emerg decis place fund reserv result trade off form part beneficiari long term strategi commiss find advantag reserv spread time induc establish reserv posit advantag actual amount reserv safeguard principl basi legitim expect case point basi requir amount risk reserv subject immedi corpor tax normal rate amount reserv exist dutch law qualifi benefit regard establish reserv commiss take view principl final decis scheme classifi unlaw aid compani longer invok principl legitim expect legal certainti principl legitim expect invok reason period provid member state compani concern suffici time adapt situat commiss feel factor account case commiss take note context procedur initi complement activ launch member state code conduct view combat harm tax competit progress made member state final object bring harm tax competit end account distort competit entail maintain scheme offset progress achiev commun level realis object combat harm tax competit netherland state letter octob number beneficiari scheme diminish gradual run decemb dutch author announc applic accept result number beneficiari gradual diminish probabl make remain life scheme liquid reserv netherland undertaken extend scheme view fact date set scheme termin commiss take view beneficiari focu exist reserv constitut reserv view except circumst commiss consid compani benefit gfa scheme procedur initi continu constitut reserv continu exist reserv accord gfa scheme implement provis current provis remain forc decemb latest conclus commiss find kingdom netherland unlawfulli implement aid breach articl treati gfa scheme incompat common market view beneficiari legitim expect except circumst ground proceed recoveri aid scheme maintain decemb adopt decis articl aid scheme implement netherland pursuant articl corpor tax act put effect law decemb incompat common market articl netherland termin scheme refer articl compani cover scheme juli continu benefit end year period grant dutch tax author event implement scheme termin decemb latest articl netherland inform commiss month date notif decis measur compli articl decis address kingdom netherland brussel februari commiss mario monti member commiss oj oj oj footnot verbond van nederlands ondernemingen nederland christelijk werkgeversverbond footnot oj footnot case rsv commiss ecr case preussen elektra schleswag ecr paragraph commiss decis ec march oj point notic report head deleg foreign minist brussel pp report competit polici written question oj question submit previous belgian mep radoux oj van rompui oj principl recognis court justic case law judgment case cnta commiss ecr judgment januari case rack mainz ecr footnot letter date march letter date februari refer decis eec ecsc case ici commiss ecr paragraph case philip morri commiss ecr report european observatori sme total number compani netherland judgment octob case ii paragraph case itali commiss ecr paragraph case piaggio ecr paragraph seq gener agreement tariff trade paragraph join case ecr ii paragraph definit initi invest point guidelin nation region aid oj case van den bergh en jurgen commiss ecr paragraph footnot