commiss decis renew period charg levi oil product benefit institut françai du pétrole ifp french text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area subparagraph articl thereof request parti concern submit comment pursuant articl letter sg novemb commiss inform franc procedur provid articl ec treati initi respect aid arrang financ parafisc charg levi oil product benefit institut françai du pétrole ifp ifp profit make scientif technic institut found oper supervis french author engag primarili amp project prospect refin petrochem technolog adjunct activ carri studi dissemin technic inform train technician field ifp financi hold oil compani larg extent ifp financ proce parafisc charg oil proudct introduc purpos oper budget parafisc charg introduc franc gave notif renew period averag annual proce charg period estim ff billion ecu million figur ff billion refinanc project period notifi commiss august announc ifp grant advanc proce charg aid regist notifi aid januari commiss decid initi procedur pursuant articl ec treati connect arrang doubt levi charg import product violat gener principl commiss regularli assert connect parafisc charg import member state fulli exempt tax firm acquir find ifp studi benefit indirect aid price reflect market price calcul basi real cost rule ifp programm involv direct aid firm control institut indirect aid mention indent proce charg constitut direct aid favour institut activ similar establish rest commun fact ifp obtain suffici remuner financi hold constitut aid taxabl oil produc export product obtain refund charg commiss view exempt constitut export aid franc notifi draft decre make export product question subject charg accord gener principl forc commiss examin matter initi procedur time franc propos amend procedur levi charg import trader liabl pai proport deliveri franc nation averag consumpt product concern met import member state decis initi procedur commiss argu system wholli neutral tax product import member state releas consumpt franc made oper suppli origin proport import higher nation french averag burden residu tax infring gener principl complet exoner import member state procedur initi franc appli mechan adjust procedur levi charg import made export subject charg commiss receiv franc observ januari observ address commiss doubt compat arrang inform receiv novemb decemb januari meet repres franc commiss held brussel novemb clarifi number point commiss commun give member state parti notic submit observ publish offici journal european commun june part procedur member state parti submit observ commiss ii observ submit procedur initi french author explain preliminari remark procedur initi part ongo examin exist scheme articl treati arrang question forc signific chang commiss complain failur franc notifi arrang adopt method inform commiss renew arrang call question fact arrang stand arrang ifp activ lead distort competit result work access discrimin evid bore wit particip french nation ifp govern bodi scientif advisori board board director show intern parti inform ifp work channel plai activ part determin strategi particip ifp commiss initi form part commun energi amp polici programm launch commiss ifp help set european network includ european institut geo energi european network research geo energi similar network set motor train activ student attend ecol national supérieur de pétrole moteur french research find interest compani irrespect nation locat insid commun particip collabor research programm open interest firm insid commun condit contribut realiz particip bring share ownership futur result compani obtain access research find acquir process oper licenc develop ifp account collabor option open compani insid commun invoic market price total number licenc grant worldwid januari grant french firm state own independ research establish europ compar ifp lead establish compar size ifp special fuel motor environ establish special field small pursu nich polici virtual research establish qualifi substanti public fund equival exceed ifp lastli research establish major oil chemic ga automobil group provid free access research find claim part fund ifp public purs favour activ comparison establish commun rate public fund compar higher ifp grant indirect aid licenc sale effect market price irrespect partner price determin competit lower artifici held cost long term wrong state ifp receiv remuner financi hold hold compani isi ifp receiv ff million normal remuner sharehold addit compani ifp hold servic enjoi benefit term access research programm term condit govern access research find exploit ifp technolog exclus concess market term joint ownership find proportion financi contribut charg financ ifp addit excis duti born excis duti final consum tax consumpt total neutral product origin link pai charg benefit ifp research link determin applic principl deriv court justic case law parafisc charg argument develop subsequ correspond meet held commiss iii preliminari observ commiss challeng franc interpret natur exist arrang point pursuant articl ec treati august franc notifi renew parafisc charg levi benefit ifp parafisc charg financ aid scheme commiss bound examin light articl compat procedur collect charg compat aid financ proce charg compat collect procedur assess light gener principl regularli assert commiss confirm court justic rule june case franc commiss parafisc charg benefit institut textil de franc exempt payment charg import product taxat product export member state extens eea countri principl introduc avoid situat posit measur case amp programm chiefli benefit compani member state levi charg financ disproportion relat benefit compani member state principl design ensur advantag export produc domest market lead larger flow export affect intra commun trade object ensur domest firm engag export benefit posit measur financ proce charg contribut financ measur analysi aspect insepar principl laid commiss connect parafisc charg proce charg grant direct aid individu firm commiss consist maintain judgment hand case place resourc work institut kind dispos undertak discrimin necessarili bring actual equal benefici share advantag equal treatment guarante legisl practic french undertak gener domest firm favour posit forc circumst gener parafisc charg introduc member state purpos financ research establish natur procur greater advantag firm member state franc maintain result work ifp access discrimin commiss assess true term regulatori environ practic demonstr case franc argu ifp research activ take place open european intern context commiss view argument detail print ii suffici show french firm chief beneficiari result research carri form ifp word suffici refut presumpt advantag deriv institut activ natur accru primarili french firm commiss ask french author provid detail inform natur ifp amp activ industri partner activ carri french author provid inform ifp budget broken activ fundament basic appli amp expenditur collabor research expenditur collabor research undertaken countri firm concern data show ifp oper budget year cover gt tabl gt give idea sum involv amp expenditur ff billion total gener expenditur ff billion manag purpos ifp distinguish expenditur explanatori research appli research exploratori research aim enhanc understand scientif phenomena technolog process underli appli work open channel technic progress appli research consist investig experiment work design improv develop method product equip process lead systemat creation prototyp recent year ifp research expenditur broken exploratori research appli research research budget share account research collabor research gt tabl gt share research budget account ifp research gener interest programm environ commiss programm research extern partner share research programm carri ifp financi back extern partner amount amp budget data type research combin data partner carri show logic expect exploratori research account substanti albeit minor share ifp research appli research account substanti share collabor research order assess benefit accru firm research find examin type technolog transfer ifp gener contact ifp potenti custom made scientif confer institut reput patent file public buyer area ifp work access ifp engag canvass set contract collabor sell licenc oper network offic agent promot research work research find transfer firm wai dissemin public domain individu servic exploit collabor research sale licenc dissemin public domain concern fundament research basic industri research publish research access public english individu servic case find commun buyer transfer carri exclus full ownership basi ifp prohibit knowledg acquir agre period work invoic cost price calcul account servic interest compani collabor research usual form transfer expenditur incur partner record present invoic extern expenditur appli rate reflect staff cost overhead time spent carri supervis subject approv auditor accord rule ordinari law note depreci account ifp expenditur calcul joint ownership find proportion respect share financ alloc right exploit includ option transfer licenc parti payment transfer licenc concern ifp research collabor research total transfer research find occur sale patent licenc exploit find user right limit time geograph ifp partner remain free grant licenc firm situat imposs impos parti acquir licenc total cost research assum separ identifi instanc difficult evalu knowledg acquir prior research programm multipl find defer find spin addit licenc sold make valid estim number purchas total real cost divid view object difficulti invoic cost price ifp reli market price result interplai suppli demand involv consult launch potenti custom firm lesser extent issu call tender potenti buyer countri mean market price rightli open question situat tender subsid greater lesser extent oper budget clear buyer prepar offer price equal lower profit gain aris process replac develop research establish potenti custom interest techniqu contact ifp competitor inform make price servic propos free select offer ifp activ financ sourc proce surcharg domest tax petroleum product tax intérieur sur le produit pétrolier tipp extern financ firm public author commiss financ ifp activ sourc break gt tabl gt total equal case gener interest programm balanc financ public author ministri commiss note proce charg financ institut research minor part research carri extern partner french foreign industrialist addit expenditur financ charg benefit fulli industrialist financ research ifp continu share find part ifp oper budget depend year consist financi support extern partner return transfer technolog revenu contract licenc fee sensit aspect financ institut support broken gt tabl gt item licenc fee requir explan detail descript price fix mechan licenc contrast item financ partner french foreign partner requir explan term cover payment individu servic activ invoic cost price result account invoic balanc collabor research form technolog transfer collabor research entail equal financ partner work carri ifp programm exce share financ result differ invoic ifp partner concern tabl subtot franc correspond revenu french firm subsidiari abroad subtot countri compris turnov achiev franc foreign compani subsidiari foreign compani base franc tabl show financ foreign sourc roughli equival financ domest sourc pictur emerg focu narrow relat ifp firm turnov achiev french firm amount total turnov achiev foreign firm year amount total figur revenu foreign firm subsidiari base franc ad turnov achiev french firm signific chang realiz franc abroad subsidiari french firm realiz foreign firm detail analysi revenu categori show major french firm oil automobil industri import partner ifp turnov achiev major oil compani main french car manufactur isi group compani isi hold compani manag ifp interest petrochem automobil relat industri countri levi parafisc charg financ posit action gener order support industri industri competitor abroad lead french compani oil automobil industri ifp import custom alter fact ifp gener turnov foreign compani tabl show ifp turnov broken geograph area gt tabl gt light conclud french firm chief benificiari find amp carri ifp find firm discrimin situat line market compani activ field interest technolog strang ifp research find dissemin internation conclus born examin number licenc grant french firm januari number exploit contract sign recent year gt tabl gt iv regard doubt rais part articl procedur fact establish basi inform commiss regard direct indirect aid ifp programm firm hold transpir compani isi group held ifp sogerap elf group banqu national de pari treat firm ifp deal true isi group compani compani import custom ifp revenu contract licenc amount institut total extern revenu contract licenc fee involv sharehold fact isi hold compani activ oil chemic automobil industri except minor hold fact ifp carri collabor reseach group compani individu servic grant licenc condit firm lead conclus isi group compani receiv aid ifp firm bear mind ifp invoic total cost type technolog transfer collabor research licenc sale addit except isi hold major stake consult firm control isi real estat compani firm special manufactur market measur instrument regard ifp incom hold commiss take view accept normal market condit basi isi share price januari decemb basi dividend paid year isi ifp inclus averag annual return invest calcul intern rate return measur discount seri cash flow equal interest rate earn initi invest incom regular amount mean averag period question ifp receiv annual return invest take account dividend paid increas share price inflat assum averag period question return hold accept view protocol charg repres direct aid favour activ institut similar establish rest commun note ifp research establish commun financ full part public fund point commun framework state aid research develop state public financ amp activ public profit make higher educ research establish cover articl ec treati note ifp profit make research institut statut state commerci bodi caractèr commerci claim ifp carri activ contrari statut argu sell research find market price ifp act manner incompat statut argu profit make establish transfer find charg suppos make profit ifp sell find market price concept mean field similar institut subsid cover cost proce charg suffici financ activ addit fund view fact commun framework state aid amp public financ profit make research establish cover articl ec treati aid element detect find transfer compani point dealt part iii light consider note ifp charg real cost research custom make distinct compani transfer find research carri behalf collabor basi argu french compani chief beneficiari ifp work transpir ifp give direct indirect aid firm firm control isi hold compani accord favour treatment compani ifp receiv accept return hold isi case collabor research cost price charg aid element resourc transfer state compani interest avail ifp work carri research type technolog transfer individu servic licenc sale transfer effect basi cost price market price determin interplai suppli demand aid element involv point commun framework state aid research develop state result publicli financ amp project made commun industri discriminatori basi commiss assum state aid mean articl ec treati involv instanc aid element collabor research research find discriminatori basi interest compani irrespect nation transfer find fall scope articl ec treati commiss chang assess emerg futur ifp theoret open compani french compani chief beneficiari activ practic establish reason set ifp activ involv aid mean articl ec treati ascertain financ institut mean parafisc charg levi oil product compat treati court justic rule case aid properli call acknowledg permiss disturb creat increas method financ render scheme incompat singl market common interest present case involv aid mean articl ec treati method financ contest regard taxat import product interest compani benefit posit action financ proce charg fact french compani financ action incompat treati exempt export product rememb aspect examin procedur initi franc undertaken refund charg product intend export member state eea countri exempt theori incent manufactur sell abroad domest market advers affect trade commun part present procedur franc renew agreement principl product export member state eea countri subject charg levi benefit ifp longer refund charg case product intend export member state eea countri commiss intend investig aspect adopt decis articl renew period parafisc charg levi oil product benefit ifp caught articl ec treati financ ifp research develop amp activ proce parafisc charg constitut aid mean articl ec treati transfer compani find amp carri ifp account collabor basi constitut aid mean articl ec treati transfer effect discrimin interest firm member state articl complianc undertak levi charg benefit ifp oil product intend export enter letter date januari offic perman repres european union franc inform commiss measur implement draft decre amend decre januari month decis notifi articl franc inform commiss submit annual report amount charg fix year made ifp proce thereof categori activ undertaken give detail descript activ partner carri articl decis address french republ brussel commiss karel van miert member commiss french author ask commiss detail relationship ifp firm strictli confidenti firm name quot decis data firm concern aggreg basi inform provid french author percentag chang significantli number year adopt commiss decemb commun member state letter date januari oj footnot footnot letter tl dm januari offic french perman repres european union