commiss decis decemb measur implement spain agricultur sector increas fuel price notifi document number spanish text authent ec commiss european commun regard treati establish european commun subparagraph articl thereof invit interest parti submit comment accord articl take account comment procedur letter septemb spanish author notifi commiss accord articl ec treati measur support agricultur increas fuel price set decis initi procedur fax novemb commiss ask inform inform suppli letter januari march measur cover notif adopt transfer regist unnotifi aid measur aid nn notifi measur adopt enter regist notifi aid letter april amend april commiss notifi spain decis initi procedur laid articl treati measur meet requir fall scope articl treati commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment measur concern letter june decemb spain seri comment commiss receiv comment interest parti pass comment spain give opportun comment receiv comment letter octob ii detail descript aid scheme measur support agricultur increas fuel price budget durat vari measur beneficiari farmer agricultur cooper aim measur compens agricultur sector increas fuel price impact measur distort competit favour product agricultur product infring rule relev common organis market rate aid cost qualifi subsidi accumul measur reason procedur initi amend law ad tax measur contain royal decre law octob emerg support agricultur fisheri transport increas percentag compens payabl taxabl person cover special ad tax vat arrang agricultur fisheri view offset increas vat measur fall sixth council direct eec harmonis law member state relat turnov tax hereinaft call sixth direct amend direct ec articl thereof analysi macroeconom statist sector relat farmer cover scheme preced year show increas compens percentag point volum transact offset vat charg purchas good servic accord articl sixth direct decid introduc vari increas agricultur livestock farm fisheri increas point agricultur point stockfarm fisheri bring percentag compens measur introduc restor balanc vat born vat charg taxabl person cover special vat arrang agricultur fisheri spanish author constitut state aid initi procedur commiss view articl sixth direct member state appli farmer flat rate compens scheme offset vat charg purchas good servic made farmer subject scheme flat rate farmer member state fix flat rate compens percentag notifi commiss appli percentag base macro econom statist flat rate farmer preced year obtain flat rate farmer refund greater vat charg previous forc member state reduc percentag nil rate round nearest half point member state fix vari flat rate compens percentag forestri divis agricultur fisheri inform time commiss consid spanish author notifi increas compens percentag implement fail compli articl sixth direct commiss unabl judg amend law line articl sixth direct increas result farmer cover flat rate scheme receiv refund greater vat charg previous forc case amend constitut select tax measur affect resourc state measur support agricultur cooper measur provid royal decre law amend law juli cooper law decemb tax arrang appli cooper abolish maximum limit turnov agricultur cooper pai tax transact member parti lose preferenti tax treatment grant law deliveri diesel member parti law octob hydrocarbon amend waiv requir agricultur cooper deliv diesel member set legal entiti gener tax arrang appli initi procedur commiss view royal decre law grant tax advantag agricultur cooper enjoi previous advantag waiver requir set legal entiti gener tax arrang appli higher tax rate sell diesel member parti cooper pai tax sale diesel member word law amend order sell diesel member agricultur cooper set legal entiti law chang longer requir set legal entiti transact subject lower rate tax advantag agricultur cooper longer subject limit sell diesel member parti lose preferenti tax treatment word law amend agricultur cooper restrict sale member turnov lose preferenti tax treatment law chang exce limit lose preferenti tax treatment specif measur appli agricultur cooper confer tax advantag pai tax law amend advantag grant context increas fuel price inform time commiss consid measur confer advantag recipi agricultur cooper reliev charg born budget loss tax revenu equival consumpt state resourc form fiscal expenditur point commiss notic applic state aid rule measur relat direct busi taxat measur consid select tax measur affect resourc state loan farmer measur provid ministri agricultur decis novemb publish council minist agreement novemb instruct credit section agricultur cooper sign agreement ministri agricultur institut offici credit ico grant farmer financi organis loan esp billion interest rate subsidis ministri agricultur loan grant term durat year year exempt repay princip interest rate ico lend rate financi organis ico refer rate profit margin financi organis percentag point interest rate subsidi ministri agricultur percentag point risk loan fall financi organis maximum amount loan esp hectar maximum beneficiari esp million individu esp million group ministri agricultur subsidis guarante grant state limit compani agricultur guarante guarante requir grant subsidis loan guarante subsidi intend cover manag cost amount amount outstand guarante loan spanish author report maximum aid farmer receiv year averag year loan period esp hectar averag price diesel esp litr esp litr increas spanish author comparison increas cost annual averag aid form interest rate subsidi esp hectar year show aim aid compens farmer loss benefit loan financi organis order solv cash flow difficulti caus disproportion increas diesel cost increas caus public disturb strike energi food shortag difficulti free transit good commun territori consid except occurr mean articl treati spanish author argu measur cost reduct special tax vat appli member state disapprov commiss aid consid incompat common market spanish farmer disadvantag compar farmer member state benefit tax reduct initi procedur commiss view subsidis interest rate loan tantamount grant state aid farmer farmer receiv state aid form rebat part administr cost guarante subsidis loan measur consid select aid grant state tax measur relat person incom tax vat measur provid order novemb ministri financ develop scheme object assess person incom tax simplifi special arrang vat correct index appli feed purchas parti case livestock farm activ cover scheme object assess person incom tax reduct calcul net yield livestock farm activ subject object assess scheme increas correct index appli fodder purchas parti initi procedur commiss view chang correct index appear confer beneficiari advantag reliev charg born budget loss tax revenu equival consumpt state resourc form tax expenditur spanish author justifi measur natur gener scheme tax system basi inform time commiss consid tax measur attribut state affect resourc state confer select advantag justifi natur gener scheme tax system reduct net yield scheme object assess person incom tax farm activ farm activ yield determin object assess scheme grant reduct purchas price agricultur diesel need carri activ duli document mean invoic initi procedur commiss view spanish author provid explan reduct yield justifi introduct mean bring tax line actual econom activ light except circumst caus increas fuel price inform time measur justifi natur gener scheme system consid select aid grant state reduct percentag calcul quarterli vat payment simplifi arrang agricultur activ reduct percentag appli calcul quarterli vat payment simplifi arrang agricultur activ intens pig poultri farm meat intens farm lai hen sheep goat cow dairi product intens farm beef cattl rabbit intens farm breed pig cattl form livestock farm intens extens explicitli includ head intens farm sheep goat meat breed keep fatten poultri activ relat servic carri farmer stockfarm initi procedur commiss view reduct percentag calcul quarterli vat payment simplifi arrang reduc payment confer beneficiari advantag reliev charg born budget loss tax revenu equival consumpt state resourc form tax expenditur spanish author justifi measur natur gener scheme tax system inform time tax measur justifi natur gener scheme tax system extens tax benefit applic person incom tax transfer agricultur land hold extens tax benefit transfer agricultur land hold provid sixth addit provis law juli modernis agricultur hold contain seventh transit provis law decemb measur relat taxat administr social order initi procedur commiss view measur confer beneficiari advantag reliev charg born budget loss tax revenu equival consumpt state resourc form tax expenditur extens tax benefit appear constitut state aid posit relat prejudg commiss posit compat incompat aid grant period increas percentag expenditur difficult substanti context person incom tax measur adopt spain comment constitut notifi aid percentag expenditur difficult substanti context person incom tax increas agricultur financi year initi procedur commiss view spanish author data increas percentag expenditur difficult substanti appli farmer cover object assess scheme justifi natur gener scheme tax system demonstr introduc bring tax line actual econom activ light except circumst caus increas fuel price light inform time tax measur justifi natur gener scheme tax system appear confer beneficiari advantag reliev charg born budget loss tax revenu equival consumpt state resourc form tax expenditur conclus commiss view initi procedur inform time measur consid tax measur attribut state affect resourc state confer select advantag justifi natur gener scheme tax system constitut select aid grant state inform suppli spanish author price fuel rose provok public disturb strike energi food shortag suffici commiss conclud stage procedur increas fuel price except occurr mean articl ec treati measur extend tax benefit applic person incom tax transfer agricultur land hold consid invest aid primari product sector tax benefit link transmiss farm land agricultur hold law legal basi grant aid laid requir meet condit set point commun guidelin state aid agricultur sector inform time measur appear constitut state aid measur simpli intend improv financi situat produc contribut develop sector point commun guidelin state aid agricultur sector time procedur initi appear measur regard oper aid incompat common market aid form guarante made provis condit aid meet order compat set commiss notic applic articl ec treati state aid form guarante born mind aid agricultur product cover annex treati concern product cover common organis market member state limit power interven oper market organis exclus compet commun aid consid breach common market organis commun rule view commiss consid measur question aid elig except provid articl ec treati decid initi procedur laid articl treati iii comment interest parti comment interest parti concern support measur agricultur cooper comment associ servic station manag asociación de gestor de estacion de servicio associ consid royal decre law grant tax advantag agricultur cooper firstli waiv requir set legal entiti gener tax arrang appli order distribut diesel member parti confer tax advantag enabl cooper pai tax sell diesel member subject transact lower rate tax tax advantag li fact agricultur cooper longer subject sell diesel member parti maximum limit lose preferenti tax treatment associ argu royal decre law encourag creation market parallel network cooper quot state assist bodi quot exempt fulfil legal requir impos competitor purpos enabl cooper offer price lower prevail normal market condit provid compens holder facil sell gener public retail distributor elimin market comment associ servic station manag madrid catalan feder servic station spanish confeder servic station associ repres practic servic station spain view royal decre law measur design reliev agricultur cooper tax charg sale diesel member bring activ special protect tax system associ argu royal decre law forc agricultur cooper obtain tax advantag sale diesel parti tax capit transfer document legal act cooper requir pai tax instrument incorpor capit increas fusion divis take cancel loan includ long term bond acquisit good right apprenticeship train reserv fulfil purpos transact acquir good right directli intend fulfil social statutori purpos compani tax royal decre law treat sale diesel member parti econom result cooper activ tax rate cooper complet free decid depreci physic fix asset acquir year date registr regist cooper receiv rebat entir compani tax bill cooper receiv rebat econom activ tax cooper receiv rebat immov properti tax comment spanish confeder agricultur cooper spain agricultur cooper belong confeder agricultur cooper began sell petroleum product order juli ministri economi financ amend regul suppli sale fuel liquid fuel subject petroleum monopoli law decemb regul petroleum sector introduc system distribut petroleum product previou system suddenli ceas appli agricultur cooper public law specif fifteenth addit provis thereof prohibit cooper sell petroleum product diesel petrol parti set legal entiti purpos gener tax arrang appli confeder argu royal decre law remov partial restrict free competit impos prohibit introduc fifteenth addit provis law tax advantag enjoi cooper societi light technic adjust standard oblig impos cooper purpos determin taxabl amount purpos compani tax cooper make clear distinct type transact engag transact member transact member parti technic adjust standard provid articl law purpos determin taxabl amount cooper result transact member consid separ extra cooper result transact cooper member parti articl law stipul rate compani tax cooper differenti rate appli taxabl amount cooper result gener rate appli taxabl amount extra cooper result includ inter alia result transact agricultur cooper parti rebat amount earn agricultur cooper transact member parti articl law defin amount compani tax payabl cooper algebra sum amount result appli tax rate taxabl amount posit neg amount amount payabl posit articl law special protect cooper principl cover agricultur cooper tax advantag consist rebat full tax payabl defin articl mention tax advantag consid isol tax paid cooper member share cooper profit pai person incom tax profit made cooper distribut member basi cooper busi carri financi year capit contribut cooper incom complet dividend paid compani share capit take account special featur rebat amount compani tax payabl special protect cooper light fact dividend cooper incom tax compani tax person incom tax allevi doubl taxat case compani share capit sharehold dividend counterpart case cooper member cooper incom result cooper incom heavili tax dividend situat reflect articl law decemb person incom tax tax rule ratifi unequ treatment dividend specif capit compani subject gener tax system relat return specif cooper subject special tax arrang articl law person incom tax rebat vari depend type compani involv case dividend rebat tax payabl case cooper incom articl law appli rebat doubl taxat protect cooper special protect cooper addit cooper subject specif financi oblig introduc law affect compani subject gener tax regim tie resourc cooper distribut member case mandatori social reserv firstli mandatori reserv provid articl law specif intend consolid develop guarante cooper distribut member reserv part undistribut net asset cooper dissolv transfer state treasuri set cooper promot fund law cooper result extra cooper profit incom transact member paid mandatori reserv membership due amount deduct compulsori share subscript member leav cooper mean part member contribut cooper recov part cooper surplu ti apprenticeship train reserv govern articl law intend train educ cooper member worker dissemin inform cooper movement promot intercoop relat cultur profession social welfar local commun societi gener law cooper result paid reserv mandatori reserv apprenticeship train reserv distribut member cooper wound maximum surplu distribut cooper member lower compani share capit distribut sharehold oblig year profit fund mandatori reserv advantag cooper enjoi result compani tax rebat offset doubl taxat person incom impos cooper member increas tax burden gener overview cooper tax regim show advantag oblig practic exampl analys net avail fund receiv cooper member compar compani sharehold subject gener tax regim spain start initi result monetari unit mu gt tabl gt take margin person incom tax rate ident initi result monetari unit cooper member receiv net amount unit compani sharehold subject gener tax regim receiv unit mention doubl taxat compani tax person incom tax cancel initi effect rebat full amount compani tax payabl rate appli cooper transact member member parti cooper extra cooper result show higher ratio extra cooper cooper result larger amount paid mandatori reserv higher compani tax smaller percentag profit higher extra cooper result lower net amount receiv member gt tabl gt conclus spanish confeder agricultur cooper consid legisl taxat agricultur cooper spain analys tax arrang make structur distinct advantag confer link specif oblig financ mandatori reserv treatment capit doubl taxat iv spain comment letter june spanish author put forward argument amend law articl sixth direct member state set flat rate scheme farmer engag farm fish spain appli scheme join commun articl sixth direct member state quot fix flat rate compens percentag notifi commiss appli quot sens provis firstli member state wish introduc type compens notifi amount compens approv follow amount compens notifi commiss conclus drawn sixth direct separ monitor system set compens scheme alongsid gener arrang place monitor amend member state make law consist text sixth direct requir commiss authoris introduct compens inform spanish tax author notifi commiss copi document attach regul increas compens rate approv publish offici state gazett govern intent increas compens rate differenti product appli option expressli provid subparagraph articl sixth direct oblig member state constru articl sixth direct ensur amount compens exce tax charg taxabl individu cover scheme confer econom advantag spanish rule compli requir confirm data spanish author base calcul compens rate includ studi annex spain comment context procedur method consist phase calcul amount sale product obtain hold subject special vat regim agricultur fisheri determin total vat paid hold purchas result exercis show percentag real compens larg exceed legal establish level stand spain conclud increas flat rate compens percentag time compli articl sixth direct sens increas issu confer econom advantag taxabl person cover arrang grant refund greater charg born measur support agricultur cooper spain maintain argument measur support agricultur cooper constitut state aid cooper pai tax amend stand reason measur introduc royal decre law measur liberalis suppli diesel remov barrier prevent agricultur cooper suppli fuel parti involv tax advantag cooper impli favour treatment tax regim agricultur cooper make distinct cooper busi transact member transact member revenu extra cooper result subject compani tax gener regim rate organis carri activ cooper tax regim govern law articl defin extra cooper return revenu carri cooper busi member parti extra cooper result subject gener rate compani tax laid articl law decemb compani tax hand sixth addit provis law requir cooper separ account transact member parti purpos measur introduc royal decre law liberalis suppli diesel allow agricultur cooper suppli fuel irrespect share cooper total busi transact repres lose entitl preferenti tax treatment cooper busi aim cooper carri activ set separ entiti compani tax payabl situat revenu sale diesel parti subject gener compani tax regim spain conclud measur introduc royal decre law state aid alter affect competit distribut diesel firm includ agricultur cooper engag activ subject rate compani tax addit comment measur letter june spain letter octob comment comment interest parti letter octob spain ad comment increas price crude oil depreci euro dollar led event substanti chang normal farm condit brought crisi sector affect farm worsen econom result trend continu threaten surviv view situat spanish govern decid introduc anticycl measur structur measur liberalis fuel distribut farm continu activ maintain competit support measur introduc royal decre law part object liberalis fuel sector specif remov restrict impos spanish law agricultur cooper open market distribut diesel spain waiv requir cooper restrict distribut diesel member transact member abolit rule cooper undertak retail sale petroleum product member parti previous set separ legal entiti distinct cooper requir restrict scope agricultur cooper activ extent contradict law confirm societi cover embark engag econom activ whatsoev amend effect cooper lose special protect statu distribut diesel member parti constru true mean remov penalis restor pre exist entitl confer special tax advantag distribut agricultur fuel parti assert comment associ servic station liberalis distribut diesel cooper member parti result transact charg compani tax incorrect transact cooper member parti tax gener rate letter octob supplement comment comment interest parti made letter octob spain ad comment ministri financ comment associ servic station incorrectli interpret impact royal decre law tax regim protect cooper extra cooper result includ aris distribut diesel member parti tax gener rate sole purpos amend introduc royal decre law liberalis distribut diesel allow agricultur cooper sell fuel irrespect share cooper total busi transact repres lose entitl preferenti tax treatment cooper busi case amend alter tax arrang applic suppli diesel cooper conclud measur consid state aid mean articl treati tax capit transfer document legal act comment associ servic station advantag predat royal decre law cooper enjoi result decre law advantag design encourag type societi cooper movement spain lastli local tax comment associ servic station aim tax advantag enjoi special protect cooper chang introduc royal decre law alter requir met agricultur cooper qualifi special protect statu specif fact allow cooper distribut diesel member parti restrict loan farmer spain restrict repeat argument set notif insist case concern except occurr articl treati accept commiss interpret notion restrict detract fact except occurr result mitig measur spanish govern decid follow public line commiss give organis petroleum export countri opec cut fuel tax decid leav tax unchang find compens excess rise price threaten surviv farm provok strike public disturb energi food shortag letter june spain confirm type loan letter decemb report loan oper novemb fund made beneficiari aid payment made case spain argu cost measur lower reduct special tax vat applic diesel advis commiss tax measur relat person incom tax vat applic correct index feed purchas parti livestock farm activ subject flat rate tax arrang correct index exist appli stockfarm activ percentag fodder purchas parti farm oper correct index extend stockfarm activ provid market fodder purchas parti repres fodder consum index extend net yield indic applic activ chang impli account increas price fodder calcul net return consumpt fodder purchas parti signific fodder consum reduc net return index correct index introduc spain conclud consid select advantag object mean adjust net return reflect real yield activ reduct net yield scheme object assess person incom tax farm activ object assess scheme farm activ work appli number net yield indic determin basi standard oper account incom activ concern determin standard oper account diesel bill calcul januari diesel price price diesel rose januari januari decid opt reduct amend standard oper account spain conclud consid select state aid object mean adjust net return reflect real yield activ reduct percentag calcul quarterli vat payment simplifi arrang farm activ statement reduc percentag calcul quarterli vat payment simplifi arrang reduc amount payment confer advantag beneficiari reduc tax burden spain reduct affect indic determin quarterli payment calcul provision regularis end year measur justifi increas diesel price month provision preambl ministeri order novemb simplifi arrang measur provision fact reduct indic affect quarterli payment instal determin annual tax due mean end financi year differ amount due annual indic amount paid quarterli basi settl spain conclud ground conced reduct tax burden calcul extens tax advantag applic person incom tax transfer agricultur land hold measur extend decemb tax advantag provid sixth addit provis law broader context advantag grant transferor grant circumst depend parti acquir land hold transfer spain measur exclus tax advantag advantag grant purchas meet condit aim improv manag agricultur spain rationalis size hold increas percentag expenditur difficult substanti context person incom tax spain state comment measur adopt time write final adopt order bring percentag expenditur applic simplifi method object assess scheme line actual expenditur percentag suppos repres expenditur difficult substanti provis risen increas price diesel conclus spain consid measur adopt spanish govern support agricultur consid state aid fulli compat articl treati assess aid articl treati amend law amend law provid royal decre law increas percentag compens payabl taxabl person cover special vat arrang agricultur fisheri order offset increas vat fall scope sixth direct articl thereof measur introduc restor balanc vat born charg taxabl person cover special vat arrang agricultur fisheri regul increas compens rate approv spanish tax author notifi commiss govern intent increas rate differenti product appli option expressli provid subparagraph articl sixth direct spain suppli commiss accord articl sixth direct data spanish author calcul compens rate prove amount compens paid exce actual tax charg confer econom advantag individu taxabl arrang commiss examin data made comment view inform suppli spain comment commiss consid measur fall scope sixth direct constitut select tax measur measur support agricultur cooper made royal decre law law law restor legal situat distribut oil product agricultur cooper prior adopt law spain explain comment law agricultur cooper pai gener rate compani tax incom transact member parti transact enjoi rebat introduc royal decre law alter tax regim applic sale diesel cooper member parti amend made royal decre law agricultur cooper distribut diesel member parti creat legal entiti purpos transact account turnov suppli transact parti lose preferenti tax treatment true agricultur cooper pai rate compani tax firm incom transact member parti true amend introduc royal decre law cooper distribut diesel member parti restrict turnov set separ legal entiti benefit differenti tax treatment cooper royal decre law cooper enjoi advantag tax capit transfer document legal act econom activ tax immov properti tax compani tax case compani tax transact member subject reduc rate special protect cooper agricultur cooper principl receiv rebat compani tax bill tax advantag enjoi cooper light technic adjust standard oblig impos cooper state spanish confeder agricultur cooper comment tax advantag consid isol tax paid cooper member share cooper profit pai person incom tax complet dividend paid compani share capit allevi doubl taxat case compani share capit sharehold dividend counterpart case cooper member cooper incom result cooper incom heavili tax dividend advantag cooper enjoi result compani tax rebat offset doubl taxat person incom impos cooper member increas tax burden tax regim agricultur cooper spain analys make structur distinct advantag confer link specif oblig financ mandatori reserv treatment capit doubl taxat view inform provid spain spanish confeder agricultur cooper commiss consid introduc royal decre law legisl agricultur cooper confer advantag allevi normal tax burden budget select tax measur affect resourc state measur constitut state aid mean articl treati loan farmer subsidis interest rate loan tantamount grant state aid farmer farmer receiv state aid form subsidi part administr cost guarante subsidis loan commiss believ measur consid select aid grant state tax measur relat person incom tax vat applic correct index feed purchas parti stockfarm activ subject flat rate tax arrang comment spain explain correct index exist extend stockfarm activ provid market fodder purchas parti repres fodder consum extens grant net yield indic applic activ chang year impli account increas price fodder calcul net return consumpt fodder purchas parti signific reduc net return index correct index appli correct index introduc bring taxat line actual cost creat increas price fodder acquir parti adjust made overpay tax occur measur select advantag object method adjust net return reflect real yield activ point commiss notic applic state aid rule measur relat direct busi taxat state quot specif provis discretionari element allow tax determin fix basi agricultur fisheri sector justifi natur gener scheme system provis constitut state aid quot spanish rule tax earn produc subject object estim arrang provid tax regim base unit econom result farm normal price cost incom condit rule stipul event except circumst alter econom realiti unit adjust bring situat back balanc spanish author increas fuel price led increas fodder price give rise except circumst caus substanti chang condit requir introduct index correct net yield activ adjust made order bring tax line actual econom activ made overpay tax occur adjust justifi natur gener scheme object estim arrang bring quantifi yield line actual incom tax purpos view inform provid spain comment commiss consid measur tax measur justifi natur gener scheme tax regim reduct net yield scheme object assess person incom tax agricultur stockfarm activ comment spain explain object assess scheme farm activ net yield determin basi standard oper account determin standard oper account diesel bill calcul januari diesel price price diesel rose januari januari decid reduc net yield amend standard oper account measur select state aid object method adjust net yield reflect real yield activ spanish rule govern tax earn produc subject object estim scheme net yield farm activ determin basi standard oper account rule stipul event except circumst alter econom realiti unit adjust bring situat back balanc spanish author increas fuel price led except circumst caus substanti chang condit requir net yield reduc bring line actual yield activ adjust made order bring tax line actual econom activ adjust made overpay tax occur adjust justifi natur gener scheme object estim arrang aim bring quantifi yield line actual incom tax purpos view inform provid spain comment commiss consid measur tax measur justifi natur gener scheme tax regim reduct percentag calcul quarterli vat payment simplifi arrang farm activ spain explain comment reduct percentag calcul quarterli vat payment simplifi arrang affect indic determin payment percentag reduc provision increas diesel price neutralis end year payment reduct indic affect quarterli payment account determin annual tax due mean end financi year differ amount due annual indic amount paid quarterli basi settl conclus reduct tax burden calcul view inform provid spain comment commiss consid measur entail reduct tax burden posit base specif featur agricultur sector prejudg decis commiss adopt sector extens tax advantag applic person incom tax transfer agricultur land hold spain maintain measur exclus tax advantag advantag grant purchas meet condit design improv manag agricultur spain rationalis size hold extens tax benefit transfer agricultur land hold confer beneficiari advantag reliev charg born budget loss tax revenu equival consumpt state resourc form tax expenditur commiss consid extens tax benefit constitut select aid grant state increas percentag expenditur difficult substanti context person incom tax spain explain comment reason increas percentag expenditur difficult substanti context person incom tax appli agricultur financi year bring percentag expenditur applic simplifi method object assess scheme line actual expenditur percentag suppos repres expenditur difficult substanti provis risen increas price diesel increas percentag expenditur difficult substanti context tax person incom tax justifi expenditur increas farmer rise price diesel percentag increas farmer unabl deduct expenditur incur increas introduc bring taxat line actual cost made overpay tax occur adjust justifi natur gener scheme object estim arrang aim bring quantifi yield line actual incom tax purpos view inform provid spain comment commiss consid measur tax measur justifi natur gener scheme tax regim conclus view inform provid spain comment amend law measur support agricultur cooper measur appli correct index feed purchas parti case stockfarm activ subject object assess scheme measur reduc net yield scheme object assess person incom tax farm activ measur reduc percentag calcul quarterli vat payment simplifi arrang agricultur activ tax measur increas percentag expenditur difficult substanti context tax person incom tax consid tax measur justifi natur gener scheme tax system meet criteria fall scope articl treati convers subsidi loan guarante farmer tax measur extend tax benefit applic person incom tax transfer agricultur land hold consid case select aid grant state case tax measur attribut state affect resourc state entail select advantag justifi natur gener scheme tax system articl treati appli agricultur product annex treati subject common organis market agricultur product potato intend product starch horsemeat honei coffe alcohol agricultur origin vinegar made alcohol cork accord regul govern common organis market articl treati aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good incompat common market affect trade member state case aid measur confer beneficiari advantag allevi normal burden budget grant state state resourc specif select favour compani product case farmer fall scope articl treati aid affect competit trade member state criterion impli beneficiari measur engag econom activ case law provis repeatedli state intern trade consid affect beneficiari compani engag econom activ subject trade member state fact aid strengthen posit beneficiari compani relat compani compet intra commun trade trade consid affect case issu beneficiari engag econom activ subject trade member state substanti trade agricultur product spain commun spain export eur million worth agricultur product commun import agricultur product worth eur million beneficiari oper sector open competit point intens competit farm sector produc member state product subject intra commun trade spanish produc particip fulli competit export substanti quantiti agricultur product member state larg number beneficiari aid measur increas impact trade aid measur affect trade agricultur product member state aid confer advantag oper member state detriment produc member state measur concern direct effect product cost agricultur product spain confer econom advantag farm member state access compar aid distort threaten distort competit view aid issu consid state aid meet criteria articl treati except principl incompat laid articl articl treati articl treati aid make good damag caus natur disast except occurr compat common market spain aid measur justifi ground intend make good damag caus except occurr spain argu disproportion rise cost diesel caus public disturb strike energi food shortag difficulti free transit good commun territori consid except occurr mean articl treati except gener principl laid articl treati state aid incompat common market commiss hold notion quot except occurr quot contain articl interpret restrict hitherto commiss accept except occurr war intern disturb strike reserv depend extent major nuclear industri accid fire result widespread loss inher difficulti forese event commiss evalu compat aid case case basi regard previou practic scale occurr issu point commun guidelin state aid agricultur word articl treati exclud overcompens damag exist except occurr demonstr commiss permit aid compens materi damag compens calcul level individu beneficiari order avoid overcompens payment due deduct amount aid point commun guidelin state aid agricultur case issu aid grant rise fuel price public disturb strike energi food shortag circumst aid grant result increas fuel price spain demonstr link aid grant damag sustain beneficiari result rise fuel price demonstr beneficiari aid measur suffer damag circumst amount aid relat exce damag sustain farmer spanish author aim aid make good loss born farmer enabl loan financi organis order solv cash flow difficulti caus disproportion increas diesel cost inform provid spanish author conclus show beneficiari aid measur sustain damag aid paid exce damag sustain commiss pronounc decis increas fuel price constitut except occurr mean articl treati decis prejudg decis commiss adopt sector aid measur qualifi exempt articl treati aid make good damag caus except occurr articl treati except provid articl grant commiss determin aid measur need attain list object measur meet condit benefit except tantamount allow infring trade member state distort competit justif commun interest grant illeg advantag oper member state commiss consid aid measur question intend region aid encourag invest job creation compens disadvantag relat infrastructur affect produc region aid agricultur sector aid emin sector evalu accord articl articl aid facilit develop econom activ econom area aid advers affect trade condit extent contrari common interest consid compat common market measur extend tax benefit applic person incom tax transfer agricultur land hold consid invest aid primari product sector tax benefit link transmiss farm land agricultur hold law legal basi grant aid lai requir meet condit set point commun guidelin state aid agricultur sector specif invest aid grant agricultur hold econom viabil demonstr assess hold prospect farmer possess adequ occup skill compet addit hold compli minimum commun standard environ hygien anim welfar aid grant invest object increas product normal market outlet found maximum rate public support invest limit favour area defin articl council regul ec support rural develop european agricultur guidanc guarante fund articl conjunct articl regul comment spain provid inform permit verif invest aid issu meet condit set aforement guidelin spanish author measur broader context advantag grant transferor grant circumst depend parti acquir land hold transfer measur tax advantag advantag grant purchas meet condit intend improv manag agricultur spain rationalis size hold aid form guarante made provis condit aid meet order compat set commiss notic applic articl ec treati state aid form guarante aid measur extend tax advantag transfer agricultur land hold aid form subsidi loan guarante regard incompat common market type aid last effect develop sector effect disappear measur abolish judgment court instanc case siemen sa commiss direct consequ aid measur improv product market prospect beneficiari relat oper receiv compar aid spain member state born mind aid measur agricultur product cover annex treati agricultur product potato intend product starch horsemeat honei coffe alcohol agricultur origin vinegar made alcohol cork subject common organis market member state limit power interven oper market organis exclus compet commun common market organis restrict provis govern price regim consist number mechan measur form quot complet exhaust quot framework commiss confirm except consist case law court justic member state adopt measur undermin creat except judgment court justic case pig bacon commiss mccarren compani limit conclus light reason set commun rule applic commiss consid regard except provid articl case aid make good damag caus natur disast except occurr articl case aid promot facilit econom develop region activ aid measur issu deem advers affect trade condit extent contrari common interest infring commun rule elig exempt provid articl ec treati vi conclus commiss conclud spain grant aid issu illeg breach articl treati aid illeg grant commiss pronounc compat common market reason set aid measur incompat common market fall scope articl elig except provid articl aid incompat common market commiss requir member state recov aid grant illeg requir recov aid laid articl council regul ec march lai detail rule applic articl ec treati order establish previou situat remov financi advantag enjoi unduli beneficiari aid grant aid grant repaid full repay made accord spanish law amount repaid includ interest date aid grant actual recoveri interest calcul basi commerci rate take refer rate calcul grant equival region aid accord guidelin nation region aid decis prejudg conclus commiss draw financ common agricultur polici european agricultur guidanc guarante fund eaggf adopt decis articl measur implement spain amend law provid royal decre law measur support agricultur cooper provid royal decre law tax measur provid order novemb ministri financ involv appli correct index feed purchas parti case stockfarm activ subject object assess scheme reduc net yield scheme object assess person incom tax farm activ reduc percentag calcul quarterli vat payment simplifi arrang agricultur activ tax measur increas percentag expenditur difficult substanti context tax person incom tax constitut state aid mean articl ec treati articl state aid grant spain farmer form subsidi loan guarante provid ministri agricultur resolut novemb publish council minist agreement novemb measur extend tax benefit applic person incom transfer agricultur land hold provid seventh transit provis law incompat common market articl spain abolish scheme refer articl articl spain adopt measur recov beneficiari aid refer articl grant illeg recoveri accord procedur laid spanish law provid permit effect implement decis amount repaid includ interest date aid made beneficiari actual recoveri interest calcul basi refer rate calcul grant equival region aid articl spain inform commiss month date notif decis measur compli decis articl decis address kingdom spain brussel decemb commiss franz fischler member commiss oj footnot offici state gazett offici state gazett oj oj offici state gazett offici state gazett offici state gazett oj offici state gazett interest rate subsidi durat loan year year exempt maximum amount loan hectar esp esp hectar offici state gazett offici state gazett offici state gazett oj correct version oj oj offici state gazett offici state gazett offici state gazett offici state gazett offici state gazett sourc eurostat aid agricultur hold financi difficulti grant aid meet condit set commun guidelin state aid rescu restructur firm difficulti oj oj ecr ii ecr oj oj