commiss decis scheme tax concess invest basqu countri spanish text authent eec commiss european commun regard treati establish european econom commun subparagraph articl thereof accord articl interest parti notic submit observ letter date octob februari januari april januari offic perman repres spain respons commiss request spanish author provid commiss inform scheme tax concess invest basqu countri introduc provinci law álava vizcaya guipúzcoa scheme born mind tax relationship central govern basqu countri govern econom agreement contain law agreement compet institut basqu provinc condit maintain establish regul tax system territori custom duti tax monopoli duti alcohol remain respons central govern power confer econom agreement compet institut basqu provinc establish provinc common scheme tax concess invest beneficiari scheme natur legal person carri activ basqu countri agricultur livestock farm fisheri industri commerc except activ entiti oper exclus basqu countri plant appli concess respect corpor tax taxpay ordinari resid provinc question carri elig activ basqu countri appli concess respect person incom tax condit laid econom agreement econom agreement subsequ amend result januari basqu rule corpor tax appli entiti exclus basqu countri turnov previou year exceed pta million ii entiti tax domicil basqu countri turnov previou year exceed pta million iii entiti tax domicil basqu countri carri oper combin territori provinc concess rebat tax capit transfer document legal act itpajd respect instrument contract relat elig invest corpor transact bill exchang document substitut transfer exclud scope rebat regard corpor tax tax credit respect invest locat provinc question applic balanc tax due balanc obtain set total amount tax payabl deduct includ advanc deduct payment instal payment account interest payment indirect tax grant receiv acquisit asset exclud basi calcul tax credit regard person incom tax irpf tax credit respect invest applic balanc tax due defin grant tax credit condit taxpay asset end invest process exceed start process amount equival elig invest interest payment indirect tax grant receiv acquisit asset exclud basi calcul tax credit regard corpor tax person incom tax total freedom depreci asset constitut invest supplementari tax credit invest depend employ gener amount pta man year ad averag workforc exce invest supplementari tax credit invest special technolog interest carri accord decre basqu govern elig invest tangibl fix asset land minimum depreci period year subject higher rate vat carri abovement elig activ locat basqu countri amount pta million repres total book firm tangibl fix asset similar natur inclus depreci financ firm resourc respect amount result increas net book tangibl fix asset invest process longer year decre defin invest special technolog interest confer abovement supplementari tax credit decre concern agri food industri fisheri invest special technolog interest sector defin made acquisit tangibl fix asset directli link applic techniqu biotechnolog autom decre concern sector agri food industri fisheri invest special technolog interest sector defin made activ advanc chemic construct advanc transport equip electron industri autom telecommun inform technolog materi energi irrespect size financ invest firm make amp programm involv industri process product technolog confer entitl deduct list aid scheme combin exist tax advantag intend invest job creation deduct provid central govern financ law exercis activ cover industri convers process adopt law consolid budget arrang comput incom special arrang estimación objetiva singular system forc juli provis guipúzcoa vizcaya appli invest made januari tax credit respect corpor tax person incom tax appli financi year invest start function financi year time limit extend respect busi start up invest regard special technolog interest decre financi year prescrib period posit result obtain period valid aid beneficiari ceas oper exclus basqu countri grant aid revok tax period rebat tax capit transfer document legal act appli year dai grant scheme caught articl eec treati provis contrari articl commiss decid initi procedur provid articl letter date formal invit spanish govern submit observ notic member state interest parti submit observ ii procedur spanish govern submit observ letter date juli member state basqu govern basqu parliament govern basqu provinc basqu chamber commerc basqu trade associ submit observ time limit commun spanish govern letter date septemb iii aid grant spain scheme cover articl eec treati firm elig concess respect corpor tax person incom tax limit firm oper exclus basqu countri taxpay ordinari resid provinc question exercis elig activ exclus basqu countri basqu rule corpor tax introduc amend econom agreement appli firm reason aid appli firm activ elig wholes food servic hire machineri measur apparatu transport equip person servic recreat cultur servic fact beneficiari firm specif identifi scheme caught articl aid scheme firm identifi meet condit firm basqu aid scheme appli receiv preferenti treatment invest cost applic basqu territori measur concern invest firm make territori receiv preferenti tax treatment scheme distort competit strengthen financi posit scope action beneficiari firm relat competitor qualifi occur intra commun trade affect aid scheme distort competit affect trade member state beneficiari firm export product member state similarli firm engag export nation product receiv preferenti treatment opportun firm establish member state export product spanish market reduc fact tax concess involv exclud aid scope articl articl appli aid form whatsoev view basqu scheme tax concess invest caught articl eec treati iv concess respect corpor tax person incom tax limit entiti oper exclus basqu countri taxpay ordinari resid provinc question carri elig activ exclus basqu countri result tax arrang aid conflict freedom establish provid articl eec treati firm member state wish set branch agenc establish basqu countri continu carri activ member state elig aid similarli spanish firm establish basqu countri extend activ member state set establish wish remain elig aid question basqu rule corpor tax laid abovement amend econom agreement appli firm invalid point freedom establish enjoi commun firm restrict inabl qualifi tax concess account locat tax domicil territori distribut oper commiss find tax arrang appli territori basqu countri includ aid respect corpor tax person incom tax contrari articl eec treati abolish special featur case histor natur tax relationship central govern basqu countri provis made transit period run end distort brought end make tax arrang question consist commun law leav argument develop section iv aid event compat common market qualifi derog provid articl eec treati natur object scheme derog provid articl appli case pursuant articl aid promot econom develop area standard live abnorm low underemploy consid compat common market commiss take view derog appli nut level ii region capita gross domest product gdp measur term purchas power standard pp exce commun averag fact basqu countri nut level ii region capita gdp measur term pp exce threshold equal commun averag averag figur year derog articl appli case derog refer articl plain scheme question intend promot execut import project common european interest remedi disturb spanish economi spanish govern reli argument justifi scheme pursuant articl aid facilit develop econom activ econom area aid advers affect trade condit extent contrari common interest consid compat common market aid question relat invest derog appli scheme confin area ceil nation region aid meet condit laid commun guidelin state aid small medium size enterpris sme present case scheme cover entir basqu countri commiss author region aid grant territori condit set guidelin aid sme met addit derog appli grant aid meet commun rule cumul aid purpos compli limit laid sector activ industri agricultur fisheri adopt decis articl tax concess invest basqu countri introduc provinci law álava vizcaya guipúzcoa decre basqu govern measur relat corpor tax person incom tax incompat common market purpos articl eec treati grant accord procedur infring articl treati spain modifi tax arrang refer paragraph elimin distort regard articl eec treati decemb date aid grant distort complet abolish spain fail fulfil oblig aris paragraph aid grant decemb incompat common market discontinu sum paid recov month notif decis spanish author ensur aid grant nation region aid area ceil accord condit laid commun guidelin state aid small medium size enterpris complianc commun rule cumul aid purpos limit laid sector activ industri agricultur fisheri articl spain inform commiss januari measur compli decis articl decis address kingdom spain brussel commiss karel van miert member commiss oj judgment court justic juli case franc commiss ecr nomenclatur territori unit statist oj oj oj