commiss decis octob tax credit scheme introduc itali profession road haulier nn italian text authent text eea relev ec commiss european commun regard treati establish european commun articl thereof regard agreement european econom area articl thereof italian author introduc tax credit scheme italian road haulier relat tax accompani compensatori payment italian commun haulier refund part fuel cost scheme institut legal framework decre law march gazzetta ufficial della repubblica italiana guri amend convert law guri decre april guri septemb guri decre law guri convert law juli decre april guri decre law novemb guri decre law januari guri convert law march guri decre novemb guri decre law march guri decre law guri decre law juli guri decre law septemb guri convert law month implement decre march guri june similar tax credit scheme relat examin state aid procedur declar incompat common market commiss decis eec june addit italian author fail compli decis decemb commiss decid refer matter court justic pursuant subparagraph articl treati failur implement decis correspond decis initi proceed italian author commiss exchang inform tax credit scheme italian author argu scheme differ scheme introduc compensatori payment italian commun carrier specif budget alloc purpos februari commiss learn actual introduct scheme half public italian offici gazett decre law januari subsequ correspond italian author submit text decre law extend tax credit scheme half exchang correspond letter date decemb sg commiss inform italian author decid initi procedur provid articl treati italian aid scheme form tax credit profession road haulier letter commiss request itali suppli document inform data examin aid compat common market suspend immedi payment aid form tax credit oblig includ requir abstain pai aid arrang made refrain adopt legisl act aim introduc type aid scheme accord procedur commiss invit italian author submit comment decis outlin inform member state interest parti publish letter offici journal european commun public commiss receiv comment italian associ larg medium size transport undertak coordinamento vienna brussel repres austrian chamber commerc comment primarili agre reason commiss letter initi procedur april commiss italian govern copi comment receiv parti request submit repli wish make letter date march regist commiss april italian author gave respons initi procedur letter date commiss made comment argument respons invit italian author meet held brussel june ii legisl question introduc tax year tax credit scheme italian road haulier compensatori payment italian commun haulier base fuel consumpt distanc cover italian territori tax credit italian road haulier relat incom tax natur person incom tax legal person municip incom tax ad tax deduct sourc incom depend compens emploi work tax credit scheme cover italian road haulier enter regist provid law june amount aid fix percentag actual cost vat fuel lubric exce ceil weight vehicl load half italian author limit aid amount vehicl firm budget set tax credit maximum percentag ceil period applic tabl gt tabl gt decre lai maximum amount calcul basi hypothesi categori vehicl cover km litr diesel consum period applic scheme compensatori payment road haulier ec member state basi consumpt fuel distanc cover italian territori budget set lit million lit million half lit million half arrang grant compensatori payment laid ministeri decre articl decre law march amend convert law articl decre law januari convert law march articl decre law march letter date march italian author state decre final introduc compli suspens payment order commiss draft forward commiss obtain derog suspens italian author admit letter date scheme introduc half month extens scheme introduc examin state aid procedur give rise decis june declar aid incompat common market articl treati met requir exempt laid articl condit laid council regul eec iii articl treati aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good affect trade member state incompat common market concept aid call analysi fundament aspect state resourc distort competit effect trade iv articl make distinct form object measur question defin term effect fact measur fiscal natur suffici exclud scope articl case effect tax credit scheme increas cash flow singl sector economi italian road haulier oper hire reward favour compar account haulier temporari exempt gener system taxat constitut exempt justifi basi natur gener scheme system term judgment court justic case gener measur letter march italian author defend tax credit scheme question mechan specif industri polici differenti sell price fuel depend domest industri similar line electr water sector state letter commiss consid price differenti base pure commerci criteria consid state aid normal commerci practic case tax credit scheme road haulier tariff differenti consid commerci practic implement state tax system possibl reduct oper account oper fuel sector correspond normal behaviour commerci oper tax credit base genuin commerci calcul limit vehicl firm half tax credit italian profession road haulier examin aid dossier relat amount equival actual cost fuel lubric born road haulier italian author argu aid constitut benefit compens italian excis duti fuel high compar commun countri tabl show excis duti level diesel fuel commun countri gt tabl gt council direct eec octob establish januari minimum rate indirect tax miner fuel commun countri diesel minimum rate ecu thousand litr true excis duti diesel itali highest union commiss view case law court justic accept argument introduc financi aid directli reduc oper cost singl sector circumst italian govern propos bring fuel tax level line practis member state make differ natur measur state aid prohibit save case procedur provid treati dispar legisl distort competit justifi compensatori state aid aid constitut addit benefit haulier receiv direct increas cash flow singl sector tabl set show categori maximum number kilometr subsid categori vehicl price exclud vat year ecu litr ecu litr hypothes kilometr cover vehicl litr diesel appli italian author implement decre figur number kilometr cover fuel cost haulier gt tabl gt note tax credit involv subsidi increas linear basi size vehicl biggest vehicl benefit precis competit intern market addit respons open procedur italian associ larg medium size transport undertak coordinamento stress adopt decre march tax credit scheme limit maximum vehicl compani result largest compani refund fuel vehicl small oper italian commun haulier engag carriag good hire reward italian author argu measur introduc discrimin provis made equival compensatori payment meet june italian author announc found mechan compens fuel cost italian haulier request vat refund export draft decre end appar frozen respons suspens payment order commiss thing stand italian profession road haulier cost reimburs automat basi incom tax return regul decre rule compensatori payment italian clear put effect meet june italian author point italian haulier made inform request refund opinion prove italian haulier feel compens obtain fuel suppli itali tax lower commiss consid reason unaccept lack pre establish refund procedur constitut obviou barrier initi italian haulier contrast italian haulier free obtain fuel suppli countri term italian haulier budget alloc italian haulier constitut total budget tax year breakdown initi budget italian italian haulier determin ministeri decre basi distanc cover categori italian territori justif distribut addit budget lit million budget alloc breakdown balanc give rise discrimin favour italian road haulier final evid provid italian road haulier engag carriag good hire reward refund cost lubric italian firm italian road haulier carri good hire reward competit road haulier nation account road haulier account oper account nation intern transport oper italian discrimin aid scheme profession road haulier impli account carrier italian author signific letter januari view base argument cost fuel lubric margin import firm transport oper subsidiari main activ argument accept commiss feel competit point view transport market includ hire reward altern account servic effect term distort competit analys compar condit compet activ oper take account activ compani involv competit commun haulier act hire reward point italian road transport oper hire reward term kilometr tonn intern oper similarli commun road cabotag term kilometr tonn carri itali make attract countri union commun haulier figur reflect actual competit past consid light potenti competit recent liber carriag good road open intens competit sector liber good transport sector stem commun legisl council regul eec access market carriag good road commun territori member state pass territori member state regul envisag abolit quantit restrict intern road transport servic januari council regul eec lai condit resid carrier oper nation road haulag servic member state regul complet liber road cabotag juli establish transit period annual increas januari start initi total commun author commiss consid aid benefit firm sector open intern competit involv intern trade financi aid grant member state enhanc opportun firm sector engag intra commun trade consid affect mean articl treati italian aid haulier engag carriag good hire reward improv financi posit opportun firm receiv compar competitor effect produc context intra commun trade affect italian author argu letter date march lorri kg cover averag km year subsidi cover km equival return journei fuel cost rome munich similar exampl calcul submit italian author defend view amount involv small distort threaten distort competit commiss remind italian author occas de minimi rule establish guidelin state aid sme forc time appli transport sector clear articl thereof sector transport european union emploi mean promot transfer capac road cleaner safer mode qualit quantit analysi made aid scheme aid road haulag sector constitut aid mean articl treati consider elig exempt provid articl treati applic invok italian author articl regul eec grant aid transport rail road inland waterwai author entri forc commun rule access transport market aid grant except temporari measur order elimin part reorgan plan excess capac caus structur problem contribut meet effect transport market aid road transport sector examin dossier cover exempt refer abovement regul form part reorgan plan sector question mean abovement articl scheme aid grant individu consum social ground intend make good damag caus natur disast except occurr relat project european interest mean articl treati exempt aid serv region develop provid articl treati appli italian aid scheme question road haulier oper hire reward place establish receiv aid region develop object articl treati relat aid facilit develop econom activ note aid question road haulier elig condit enter regist haulier meet object reorgan sector oper subsidi gener subsidi consid meet admiss criteria laid articl question oper aid result member state introduc similar measur consequ financi cost absenc quid pro quo constitut undu advantag justifi commun interest letter date august march italian author state result achiev reduc tax fuel commun minimum adopt solut contrari budgetari polici polici control fuel consumpt argument alter incompat aid accept commiss consider indic measur constitut aid mean articl treati appear type aid effect reduc fuel cost born haulier encourag higher consumpt commiss consid italian aid road haulier carri good hire reward form tax credit compat common market term articl vi aid notifi commiss good time requir articl treati italian govern introduc aid scheme compli notif oblig aid consid illeg commun law commiss initi procedur commun italian author letter date decemb call itali suspend immedi payment aid form pend result examin inform commiss work dai step compli oblig oblig includ requir abstain pai aid arrang made refrain adopt legisl instrument aim introduc type aid scheme letter date march italian author state legisl adopt itali extend tax credit scheme tax year state imposs suspend scheme put fulli effect direct issu final frozen process adopt decre aim introduc compensatori payment italian carrier accord case law court justic commiss reserv decis call member state recov aid grant unlawfulli member state remind commun publish offici journal european commun june page case point commiss consid recoveri aid order restor equit condit competit exist aid grant adopt decis articl scheme aid favour profession road haulier introduc itali form tax credit provid law guri law march guri decre law septemb guri unlaw ground introduc breach procedur rule laid articl incompat common market mean articl treati meet condit exempt provid articl condit regul eec articl itali abolish aid refer refrain adopt legisl regulatori instrument introduc aid form recov aid aid reimburs accord procedur provis italian law interest calcul appli refer rate assess region aid period date unlaw aid grant date repaid articl italian govern inform commiss month date notif decis measur compli articl decis address italian republ brussel octob commiss neil kinnock member commiss oj minut meet commiss held brussel decemb morn decre law januari publish gazzetta ufficial della repubblica italiana januari oj oj judgment juli govern italian republ commiss european commun ecr cf judgment court justic februari case preferenti tariff system suppli natur ga dutch nitrat fertil produc oj judgment decemb case commiss franc ecr paragraph figur oil bulletin european commiss director gener energi road freight transport singl european market report committe enquiri juli data member state dg vii includ letter februari perman repres oj oj oj