commiss decis juli state aid scheme appli spain newli establish firm vizcaya spain notifi document number spanish text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof accord abovement articl call interest parti submit comment regard comment procedur result inform collect context procedur initi complaint state aid grant daewoo electron manufactur españa sa ramondín sa ramondín cápsula sa commiss learn exist scheme notifi invest aid spain provinc álava consist tax incent form reduct tax base newli establish firm receiv inform inform similar measur exist provinc vizcaya territori tax autonomi provinc álava letter date septemb sg commiss inform spain decis initi respect aid procedur laid articl treati letter perman represent date decemb regist decemb spanish author submit comment abovement procedur commiss decis initi procedur publish offici journal european commun invit interest parti submit comment aid month date public notic commiss receiv comment interest parti autonom commun castil leon march rioja region govern march bilbao chamber commerc industri navig cámara de comercio industria navegación de bilbao bilboko erkataritza ganbera march basqu busi confeder confederación empresari vasca euskal entrepresarien konfederakuntza confebask march deadlin addit comment receiv basqu economist associ colegio vasco de economista ekonomilarien euskal elkargoa letter decemb regist januari basqu busi circl círculo de empresario vasco march profession associ tax advis autonom commun basqu countri asociación profesion de asesor fiscal de la comunidad del paí vasco march commiss forward comment letter date spain give opportun put forward comment receiv provinci law norma foral juli repeal articl vizcaya norma foral june form legal basi tax incent question ii detail descript aid inform commiss dispos question spanish author parti tax incent question introduc articl abovement norma foral june corpor tax text articl read quot compani start busi activ entri forc norma foral entitl reduct consecut tax period start year start obtain posit tax base posit tax base result conduct busi offset neg tax base previou period qualifi reduct taxabl person meet requir start busi minimum paid capit esp million year oper invest tangibl fix asset worth esp million invest asset assign busi leas transfer parti purpos requir good acquir leas deem invest tangibl fix asset provid busi undertak exercis purchas option ten job gener month start annual averag workforc figur time financi year appli reduct tax base expir busi plan cover minimum period year minimum amount invest mean paragraph minimum number job creat mean paragraph incompat tax reduct laid invest job creation reduct laid articl request tax author check requir set begin met commun applic compani provision authoris confirm decis govern bodi vizcaya provinci council diputación foral de bizkaia quot commiss confirm preambl norma foral object aid question promot creation compani commiss note tax incent relat posit tax base corpor tax result conduct busi number compani prior set neg tax base previou financi year case recipi compani start commerci activ date entri forc provinci law invest tangibl fix asset minimum esp million eur gener ten job addit recipi compani busi strategi cover minimum period year start activ minimum paid capit esp million eur commiss emphasis aid consist reduct posit tax base consecut tax period start period year start recipi obtain posit tax base commiss find tax incent intend firm carri activ belong sector activ sector elig intend categori firm sme firm qualifi provid satisfi abovement test commiss find reduct tax base applic tax period start januari combin aid concern state tax incent question combin tax concess grant respect minimum invest minimum creation job combin tax aid includ grant subsidis loan guarante equiti purchas relat invest rule combin tax concess rule oper event circumst trigger concess case tax incent form tax credit decis initi procedur commiss point applic commun state aid rule concern tax natur measur question irrelev articl treati appli aid measur quot form quot commiss emphasis regard aid measur question cumul satisfi criteria set articl explain firstli commiss point stage reduct abovement tax base give recipi advantag charg affect budget cut partial reduct normal tax liabil commiss provision consid reduct involv loss tax revenu equival consumpt public resourc form fiscal expenditur thirdli commiss provision consid reduct tax base refer imping competit trade member state recipi conduct busi involv trade member state aid strengthen posit vi vi competitor involv intra commun trade affect trade increas recipi firm net profit profit tax improv profit compet firm elig aid lastli commiss consid stage reduct tax base question specif select favour firm condit grant incent specif state firm establish provinci law forc mid inelig firm invest threshold esp million eur creat fewer ten job paid capit esp million eur addit commiss consid tax aid justifi natur gener scheme tax system commiss consid provision select natur concess due discretionari power tax author aid grant automat recipi applic studi vizcaya provinci council subsequ decid grant aid short commiss consid stage reduct tax base state aid mean articl treati articl agreement european econom area meet cumul criteria constitut advantag grant state state resourc affect trade member state distort competit favour firm tax incent subject requir condit exce eur period year commiss consid provision regard subject de minimi rule commiss point state aid cover de minimi rule subject oblig prior notif laid articl treati articl eea agreement spanish author fulfil oblig commiss consid provision aid regard unlaw commiss found stage grant incent condit minimum invest creation minimum number job tax arrang question guarante complianc commun guidelin state region aid commiss provision view consid invest employ aid contrari commiss provision view tax concess view aid cover oper cost aim free compani cost bear dai dai manag habitu activ commiss point oper aid principl prohibit grant except circumst region qualifi region aid provid meet condit incent subject condit commiss consid provision doubt compat tax incent rule region aid reduct tax base restrict sector grant firm subject commun sector rule commiss note provision doubt incent compat recipi belong sector subject special commun rule lastli commiss doubt stage tax incent compat common market light derog articl treati incent regard aid social charact articl intend make good damag caus natur disast except occurr mean articl subject provis articl area feder republ germani derog articl subparagraph discuss concern commiss consid provision incent design promot execut import project common european interest remedi disturb economi member state articl incent fall scope articl concern quot aid facilit develop econom activ quot specif activ beneficiari compani lastli intend promot cultur heritag conserv mean articl invit submit comment articl procedur commiss ask spanish author suppli inform relev assess tax incent form reduct tax base newli establish firm provinc vizcaya specif case relev inform request copi decis grant reduct tax base data invest made recipi job creat share capit amount reduct tax base firm enjoi outstand balanc iii comment spanish author spanish author submit comment letter perman represent date decemb essenti view reduct tax base question constitut state aid mean articl treati contrari view tax concess question gener measur cover rule state aid state measur purpos promot invest part econom polici govern stress measur specif select charact opinion open measur sector taxpay meet criteria remov specif charact de facto restrict gener scope specif substanc exist requir invest esp million creat ten job discriminatori object condit deriv ensur effect measur achiev propos object spanish author disput measur question discretionari natur incent grant automat object condit satisfi vizcaya provinci council check condit satisfi alter impos condit procedur laid abovement articl grant tax incent discretionari articl quot tax author commun applic compani provision authoris confirm decis govern bodi vizcaya provinci council quot procedur interpret mean incent grant check made object condit met phrase quot quot discretionari spanish author claim vizcaya reduct tax base found measur exist member state ireland measur spanish central govern commiss measur state aid mean articl treati similar vizcaya measur central govern conclud measur specif charact spanish author state vizcaya measur central govern cover part spain commiss specif tax measur establish spanish central govern reach conclus vizcaya measur spanish author argu commiss consid measur specif justifi natur gener scheme system provid commiss notic applic state aid rule measur relat direct busi taxat measur question justifi natur gener scheme tax system condit met grant object cross sector spanish author agre view express commiss tax rule satisfi condit sector rule opinion commiss determin specif condit infring tax rule question spanish author applic rule region aid inappropri specif case state aid involv question commiss assumpt trade affect compani benefit concess carri econom activ involv trade member state opinion establish pace commiss trade affect gener specif case possibl case affect case compani concern oper sector liberalis local market case prerequisit describ public aid state aid miss oper aid characterist commiss tax measur question spanish author emphasis tax advantag deriv tax base invest charact invest incent view oper aid view argument spanish author commiss termin articl procedur decis state tax measur question meet criteria regard state aid spanish author emphasis spanish tax rule tax author disclos data relat taxpay except case case includ send inform commiss spanish author provid inform request decis open procedur iv comment receiv commiss comment autonom commun castil leon commiss emphasis comment set prejudic question parti submit consid interest parti mean articl treati autonom commun castil leon point tax measur question part set tax measur adopt vizcaya provinci council disput spain commun level point case point articl lai tax measur respect procedur initi quash high court basqu countri tribun superior del paí vasco autonom commun castil leon state tax measur question constitut state aid satisfi criteria laid articl treati support content basic put forward argument decis initi procedur state reason select natur measur discretionari power author note tax measur justifi natur gener scheme tax system purpos promot format compani rest autonom commun castil leon consid tax incent regard compat virtu derog articl respect state tax measur charact oper aid perman link execut specif project oper aid compat condit area qualifi aid derog articl basqu countri qualifi aid derog articl oper aid question regard compat oblig notifi laid articl compli autonom commun castil leon take view tax measur question state aid unlaw notif procedur laid articl incompat common market comment rioja region govern rioja region govern state tax measur constitut state aid satisfi criteria set articl treati support content argu purpos effect reduct tax base reliev recipi part tax burden impos profit constitut financi advantag recipi firm quid pro quo author involv loss tax revenu mean recipi busi benefit competit advantag vi vi compani addit specif substanc form minimum share capit esp million minimum invest esp million minimum job creat rioja region govern state discretionari natur reduct tax base due partli author abil determin invest elig aid deadlin maximum limit partli fact grant reduct tax base automat rioja region govern consid tax measur justifi ground tax system spain context recal advoc gener saggio rule natur tax author territori justifi discrimin favour compani base measur justifi natur gener scheme tax system biscai claim improv competit recipi firm rioja govern point high court justic basqu countri tribun superior de justicia de paí vasco regard tax measur question disproportion inappropri achiev object promot econom activ indirectli affect free movement person good establish unaccept condit competit advantag short rioja region govern consid tax incent consid compat common market virtu derog articl spanish author fulfil oblig notifi incent articl treati rioja region govern think tax measur regard unlaw state aid compli articl notif procedur aid incompat common market comment basqu busi confeder confederación empresari vasca euskal entrepresarien konfederakuntza confebask confebask start draw attent underli histor reason tax autonomi enjoi provinc vizcaya substanc confebask view essenti presum reduct tax debt commiss wrong tax debt reduct involv loss tax revenu argument sound tax deduct involv loss revenu compar amount paid normal condit confebask request commiss reconsid posit argu tax unlawfulli harmonis establish normal amount relat determin loss tax revenu impact trade commiss recipi particip intra commun trade tax measur question distort trade differ tax system affect trade determin impact commiss analys entir tax system specif provis confebask emphasis respect studi tax burden basqu countri greater rest spain commiss explain specif measur tax differ neg impact trade case effect exist remov harmonis state aid select charact aid confebask opinion select natur tax measur assess wai enabl rule confer power tax author subsequ grant specif relief rule directli grant tax relief requir subsequ specif commiss argument fit categori fit mutual exclus commiss explain categori tax measur question fall contradictori confebask disagre approach tax measur regard enabl rule reduct grant automat author discretionari power author restrict check applic satisfi test elig tax measur regard enabl rule subsequ make grant aid conclud current procedur rule question specif instanc applic meaningless similarli paragraph commiss letter member state gener provis confer relief regard aid quot legisl machineri enabl grant formal set quot contrast abstract enabl rule regard state aid assess effect competit trade member state tax measur rule grant aid directli confebask point point notic tax measur specif state aid aim sole public undertak type undertak undertak region tax measur question characterist specif geograph area applic territori jurisdict region author establish specif charact maximum limit share capit esp million invest esp million job creat confebask consid object maximum limit normal practic nation commun tax rule draw attent basi judgment court justic commiss decis hitherto held maximum limit impli specif commiss acknowledg point notic effect promot sector necessarili measur specif confebask maintain vizcaya reduct tax base adjust measur mention comment spanish author introduc spain central govern maintain rule ident quantit maximum limit effect vizcaya reduct tax base competit cancel territori adjoin basqu provinc offer tax concess firm impact competit deriv abovement measur spanish central author reach larger number beneficiari confebask stress similar measur member state commiss initi procedur regard classifi harm measur primarolo group respect state franc firm elig corpor tax exempt reduct period year year region favour arrang corsica luxembourg reduct corpor tax period year south itali tax holidai irpeg ilor year lastli portug reduct corpor tax period year show vizcaya reduct tax base except scheme rise specif contrari system wide member state import legal certainti confebask argu commiss descript tax reduct unlaw aid call question principl legitim expect ban arbitrari decis institut legal certainti proportion commiss regard basqu tax arrang law decis commiss chang posit futur case past incompat common market tax measur question regard enabl rule confebask consid compat assess aid grant administr decis procedur meaningless incap definit yield result compat aid tax measur question regard rule grant aid directli confebask take view practic commiss court requir measur sector specif compat aid assess determin tax burden firm refer tax burden lastli approach lead absurd conclus tax burden lower highest tax burden member state constitut state aid confebask reject commiss argument tax measur incompat specif provis sector region aid aid larg invest project tax measur includ type provis court justic commiss decis advers effect competit determin real effect measur analys incompat determin abstract situat specif tax system case differ tax system necessarili aid lead confebask repeat normal tax debt reduc tax measur question confebask ask commiss adopt final decis termin procedur state tax measur question compli commun law confebask addit comment commun letter date decemb regist januari account reach commiss deadlin expir confebask appli extens time limit pursuant articl council regul ec march lai detail rule applic articl ec treati comment basqu economist associ colegio vasco de economista ekonomilarien euskal elkargoa bilbao chamber commerc industri navig cámara de comercio industria navegación de bilbao bilboko erkataritza ganbera hereinaft cve ccb cve ccb tax system basqu provinc meet specif criterion articl treati appli part member state support view argu commiss usual practic specif tax measur appli part member state singl tax system tax system member state practic contrari coher spanish tax system multipl natur system appli exclus part territori system region system uniqu system applic territori concern loss tax revenu result tax measur subject transfer central govern contrari offset increas revenu tax cut public expenditur addit specif natur spanish tax system penalis applic commun law rest distort competit result exist tax system tackl commun rule tax harmonis nonetheless cve ccb rule possibl exercis tax autonomi provinci council adopt tax measur caught articl treati present case view reduct tax base cover articl criterion meet grant public fund distort competit payment impli posit tax base amount determin advanc profit aid paid appli possibl trade affect establish specif case suffici trade affect rest cve ccb examin specif deriv maximum limit elig tax reduct provinci council discretionari power grant reduct respect maximum limit involv specif object discriminatori grant tax reduct involv exercis discretionari power check condit met cve ccb conclud reduct tax base gener measur adopt tax power provinc question caught articl ec treati comment basqu busi circl círculo de empresario vasco profession associ tax advis autonom commun basqu countri asociación profesion de asesor fiscal de la comunidad del paí vasco hereinaft cev apcpv comment submit individu organis similar ident summaris cev apcpv reject commiss assess reduct tax base specif select firm set forc exist firm exclud quantit maximum limit requir tax rule appli date entri forc retroact applic except object measur promot invest logic tax reduct confin firm maximum limit object tax sphere provinci council approv reduct tax base appli act prior verif aim check condit met aid grant automat issu trade affect cev apcpv stress assess case case basi gener commiss instanc recipi produc local market case tax measur affect intra commun trade appli impact competit reduct tax base recipi activ carri market liberalis distort competit rest loss tax revenu assess regard singl measur case reduct tax base ignor tax burden respect cev apcpv state tax burden basqu countri greater rest spain cev apcpv commiss comment continu reduct tax base specif measur justifi natur gener scheme system support view argu tax measur appli oper irrespect activ function effici system evalu inequ measur situat system determin result low tax burden tax measur compli principl equal firm situat exist firm addit cev apcpv commiss assess measur question take account similar measur member state ireland similar measur introduc spanish central govern applic reduct tax base question spanish territori respect cev apcpv state commiss consid measur caught articl ec treati question tax measur regard oper aid applic firm artifici mainten exist firm rest cev apcpv commiss object initi procedur reduct tax base tax harmonis articl treati reason misus power view cev apcpv conclud reduct tax base caught articl treati transmiss parti comment spain letter spanish perman represent date commiss pursuant articl aforesaid regul ec parti comment spain invit submit observ month date letter spain submit observ vi assess aid vii classif state aid commiss point purpos appli commun rule state aid tax natur measur question matter articl treati appli aid measur quot form quot commiss emphasis regard aid measur question cumul satisfi criteria set articl treati explain firstli measur confer recipi advantag reliev charg born budget advantag grant type reduct compani tax burden exempt reduct tax liabil reduct tax base meet criterion reduc recipi firm tax burden amount equival result appli tax rate amount reduct tax base reduc recipi firm pai tax tax base reduct tax base impli except common tax system applic commiss consid reduct tax base involv loss tax revenu equival consumpt public resourc form fiscal expenditur principl appli aid grant region local bodi member state intervent state effect tax provis statutori regulatori administr kind practic tax author present case state intervent effect vizcaya provinci council basi statutori provis argument featur comment interest parti effect wrong regard reduct tax base involv loss tax revenu relat standard amount determin commiss tax due fallaci stress standard level tax depend tax system question commiss decis born mind indent point notic consid state aid quot firstli measur confer recipi advantag reliev charg born budget advantag provid reduct firm tax burden wai includ total partial reduct amount tax exempt tax credit quot case relief form partial reduct tax base comment foundat thirdli measur affect competit trade member state stress respect report extern depend basqu economi period export abroad absolut term rel term detriment export rest spain foreign market partli replac market rest spain statist report foreign trade basqu countri basqu economi quot propens export quot ratio export gdp greater germani member state report basqu trade balanc surplu period esp import esp export short basqu economi open product gear export characterist basqu economi deduc recipi firm engag econom activ includ intra commun trade aid strengthen posit vi vi competitor intra commun trade affect trade increas recipi firm net profit profit tax improv profit enabl compet firm elig tax incent case tax rule analys gener abstract charact commiss point analysi impact trade carri gener abstract level extent affect market sector specif product state abovement comment parti posit confirm number occas court justic case law comment effect trade assess commiss basi comparison tax system commiss point distort competit subject procedur articl treati due derog rule favour firm case newli establish firm vi vi firm member state distort competit due differ tax system member state caught provis articl treati specif charact state aid commiss take view reduct tax base refer specif select sens favour compani condit grant incent specif state firm establish provinci law forc inelig firm invest threshold esp million eur creat fewer ten job paid capit esp million eur respect commiss point report enterpris europ number firm european commun fewer ten employe employe total spain case percentag higher percentag higher case firm firm start workforc grow firm consolid reach cruis speed case spain percentag higher kei fact condit elig aid exclud vast major firm rest object charact maximum limit cite prevent comment parti claim select exclud firm satisfi condit question discretionari power tax author commiss note aid question grant automat vizcaya provinci council examin applic submit recipi grant aid question examin spanish author simpli check condit met explain check made normal practic manag tax revenu posteriori exist tax measur form reduct tax base member state commiss select scope aim firm comment parti lead legitim expect tax incent firm commiss point scheme mention comment parti respect reduct tax base suppos scheme similar commiss measur justifi take misguid approach present case point case law court justic infring member state oblig impos treati connect prohibit articl justifi circumst member state fail fulfil oblig effect distort competit trade member state cancel contrari cumul charact distort increas harm consequ common market question rais parti comment charact enabl rule rule grant aid directli commiss point case rule introduc reduct tax base charact aid scheme support assess suffici point articl regul ec aid scheme defin quot system basi implement measur requir individu aid award made undertak defin act gener abstract manner quot charact aid scheme predetermin comment made parti claim discretionari power execut scheme discretionari power regard grant aid depend specif characterist scheme commiss point tax author discret specif element demonstr exist aid element tax measur invok natur gener scheme tax system justif reduct tax base commiss emphasis matter determin tax measur involv meet object inher tax system contrari pursu possibl legitim object tax system member state concern establish tax measur question follow intern logic tax system case issu spanish author state measur object cross sector charact consist intern logic tax system fact measur object cross sector charact demonstr intern logic tax system suffici evid measur fulfil princip object inher tax system gather revenu financ expenditur state satisfi principl equal progress inher spanish tax system spanish author state comment aim reduc tax base promot invest fulfil industri polici aim pursu basqu govern basqu govern document entitl industri polici gener framework activ política industri marco gener de actividad quot tax polici essenti boost econom develop similarli promot industri project base industri develop basqu countri quot page chapter quot tax polici instrument quot read quot tax autonomi basqu countri enabl search imagin made measur tax solut prioriti project tax incent larg firm quot page reduct tax base question part industri polici object peculiar tax system short commiss find spanish author point reduct tax base question pursu econom polici object inher tax system reduct justifi natur gener scheme system argument put forward comment parti exist higher tax burden basqu countri commiss repeat relev case issu procedur initi respect specif measur tax system basqu provinc sum commiss find reduct tax base state aid articl treati articl eea agreement involv aid grant state state resourc favour undertak distort competit affect trade member state viii unlaw natur reduct tax base scheme requir commit spanish author grant aid accord condit de minimi aid commiss consid aid regard subject rule stress respect spanish author maintain procedur aid question class de minimi aid full part compli de minimi rule guarante maximum limit eur exceed incent qualifi exist aid meet condit laid articl regul ec commiss point state aid cover de minimi rule subject oblig prior notif laid articl treati articl eea agreement spanish author fulfil oblig commiss believ aid regard unlaw commiss regret failur spanish author fulfil oblig notifi aid advanc argument comment parti basic violat legitim expect legal certainti commiss oblig reject firstli scheme exist aid notifi articl treati commiss determin compat common market recipi reli legitim expect legal certainti state aid natur reduct tax base point connect quot settl case law protect legitim expect claim individu find posit shown commun administr gave rise justifi hope part claim violat principl protect legitim expect author specif guarante quot argument legitim expect legal certainti violat foundat case context commiss recal decis eec deem tax measur introduc provinc álava guipúzcoa vizcaya state aid ix assess compat common market preliminari commiss repeat reduct tax base class aid scheme view gener abstract natur aid scheme commiss circumst exist recipi compani futur analys exact repercuss competit compani question context suffici ascertain potenti recipi benefit aid consist direct guidelin framework applic subject commiss emphasis decis initi procedur ask relev inform relat aid circumst recipi spanish author fail provid inform contradictori accus commiss comment parti provid gener assess time refus suppli detail data request scheme question cover nut iii region biscai investig aid territori cover region derog set articl treati possibl provinc vizcaya meet condit commiss point territori met condit render elig articl derog capita gdp nut ii region basqu countri form part higher commun averag rule region aid condit elig derog articl treati met region case nut ii capit gdp commun averag possibl aid cover derog articl commiss point decis juli spain region aid map propos procedur laid articl treati spanish author revis map futur vizcaya region aid region develop regard compat common market derog articl letter perman represent date septemb spanish author accept propos map forc date remain forc decemb subsequ period commiss point decis april approv spanish region aid map period map provinc vizcaya continu region region develop aid consid compat common market accord derog articl treati state aid form reduct tax base effect promot creation provinc vizcaya firm initi amount invest number job creat exce threshold minimum invest minimum number job achiev tax incent question qualifi invest employ aid base amount invest number job creat wage cost tax base paid maximum limit express percentag amount invest number job creat wage cost ceil express percentag tax base commiss point annex guidelin nation region aid state quot tax aid consid aid connect invest base amount invest region addit tax aid connect invest set ceil express percentag amount invest region quot tax incent case meet criteria qualifi invest aid contrari partli reduc profit tax payabl recipi firm incent qualifi oper aid corpor tax tax burden compani subject pai regularli inevit part everydai manag examin tax incent question light derog appli oper aid question respect commiss point accord guidelin region aid class oper aid prohibit exception aid grant region elig derog articl treati provid meet condit laid point guidelin outermost region region low popul densiti intend offset addit transport cost nut iii territori vizcaya elig derog articl ec treati grant oper aid subject condit nut iii territori vizcaya outermost region region low popul densiti reason oper aid element reduct tax base prohibit grant region elig derog articl treati outermost region region low popul densiti aid incompat present case commiss consid tax incent scheme question regard compat common market region derog articl ec treati compli rule region aid derog articl examin appli case purpos develop econom activ conclud respect aim reduc tax base develop econom activ mean articl treati develop measur assist small medium size enterpris research develop environment protect job creation train accord commun rule tax incent qualifi derog articl treati respect purpos similarli reduct tax base subject sector restrict grant restrict undertak sensit sector subject specif commun rule applic product process market agricultur product annex treati fisheri coalmin steelmak transport shipbuild synthet fibr motor industri circumst commiss consid tax incent form reduct tax base compli sector rule case reduct tax base meet condit promot product capac exacerb overcapac problem sector tradition suffer recipi belong abovement sector commiss consid subject sector rule mention aid incompat common market derog articl ec treati promot activ appli aid question qualifi derog articl treati qualifi derog articl regard aid social natur articl intend make good damag caus natur disast except occurr mean articl object promot execut import project common european interest remedi disturb economi member state provid articl qualifi derog laid articl purpos promot cultur heritag conserv aid incompat common market reduct tax base cover tax year tax aid left pai unlaw incompat aid concern spanish author rule payment balanc reduct tax base due recipi incompat aid paid point accord argument recipi invok gener principl commun law legitim expect legal certainti obstacl prevent applic articl regul eec quot neg decis case unlaw aid commiss decid member state concern measur recov aid beneficiari quot case spanish author measur recov aid paid order restor econom situat recipi firm unlaw grant aid aid recov accord procedur provis spanish law includ interest due calcul date aid grant date actual repay basi refer rate date calcul net grant equival region aid spain decis relat scheme implement immedi includ recoveri individu aid grant scheme commiss point usual decis prejudic individu aid regard full part compat common market merit subsequ commiss decis exempt regul conclus view commiss conclud spain unlawfulli reduc tax base invest provinc vizcaya infring provis articl treati reduct tax base question incompat common market spanish author cancel payment aid balanc due recipi incompat aid paid spanish author measur recov restor econom situat recipi firm unlaw grant aid adopt decis articl state aid form reduct tax base unlawfulli put effect spain provinc vizcaya breach articl treati articl norma foral june incompat common market articl spain abolish aid scheme refer articl continu produc effect articl spain measur recov recipi aid refer articl unlawfulli made spain cancel payment outstand aid recoveri effect delai accord procedur nation law provid effect execut decis sum recov bear interest date recipi actual recoveri interest calcul basi refer rate calcul grant equival region aid articl spain inform commiss month date notif decis measur compli articl decis address kingdom spain brussel juli commiss mario monti member commiss oj commiss decis ec oj commiss decis ec oj footnot boletín ofici de bizkaia part essenti assess aid cite point commun guidelin aid sme oj commun commiss de minimi rule state aid oj law decemb tax measur reform legal system public servic unemploy protect boe measur consist reduct corpor tax base tax year firm set invest esp million creat twenti job oj judgement date septemb respect judgment court justic european commun date septemb case opinion join case judgement septemb octob tax measur question commiss letter member state date join case date septemb spain commiss ecr deadlin month date public offici journal european commun februari call observ oj case date octob germani commiss ecr mr patxi garrido espinosa ms victoria garcía olea quot la dependencia exterior vasca en el periodo quot euskal estatistika erakundea instituto vasco de estadística eustat statist offic basqu govern export abroad account total export includ sale rest spain year quot estadística de comercio exterior para la comunidad autónoma de euskadi en el año quot prepar eustat case maribel belgium commiss paragraph june case alzetta mauro commiss paragraph june opinion advoc gener ruiz jarabo case itali commiss paragraph opinion advoc gener saggio case germani commiss paragraph januari ran quot point respect regard gener aid scheme determin effect scheme trade suffici ant assess consid effect quot posit firm present case indefinit number firm reinforc aid scheme privileg principl affect competit member state compani europ report eurostat data tabl report data tabl report data tabl report case date march steinik amp weinlig feder republ germani paragraph hand case date march comité intern de la rayonn de fibr synthétiqu commiss paragraph state quot principl equal treatment protect legitim expect reli order justifi repetit incorrect interpret measur quot opinion advoc gener ruiz jarabo abovement case articl spanish constitut result assess aid assess base commiss notic de minimi rule state aid oj commiss regul ec januari applic articl treati de minimi aid oj join case date decemb freistaat sachsen commiss ecr ii oj nomenclatur territori unit statist capita gross domest product gdp measur purchas power standard pp refer region rule confin recit guidelin nation region aid event result assess analysi base earlier rule point guidelin nation region aid list outermost region articl treati point guidelin nation region aid sector rule forc addit offici journal european commun websit director gener competit http europa eu int comm competit state aid legisl commiss letter member state case date march belgium commiss ecr