commiss decis septemb aid grant french govern pari mutuel urbain pmu racecours undertak french text authent eec commiss european commun regard treati establish european econom commun subparagraph articl thereof accord abovement articl notic parti concern submit comment april compani belong ladbrok group lodg complaint commiss aid grant french govern econom interest group pari mutuel urbain pmu letter date juli commiss ask french author inform aid light inform provid commiss conclud pmu benefit continu benefit seri facil grant french state facil consist tax exempt relief treasuri waiv revenu payabl grant deferr payment measur detail examin measur commiss decid decemb initi articl proceed respect aid reason resourc french state waiv pmu revers unfavour financi situat computer network take bet hors race avail situat endeavour begin increas share bet market member state competit compani belong ladbrok group measur regard state aid mean articl eec treati measur continu grant initi articl proceed commiss adopt june interim decis requir french author stop grant aid forthwith ii part proceed french govern submit comment commiss letter perman represent date april februari state regard econom relat pmu possibl involv state aid requir notif total amount levi receiv state obtain strict applic ordinari rule law state intent give back whatsoev pmu export activ matter racecours undertak decemb french govern inform commiss prepar abolish decemb measur refer interim decis subsequ french author put forward seri date abolish measur final inform commiss juli measur adopt effect octob effect juli januari comment receiv commiss part articl proceed public notic initi commun french author translat french letter date commiss staff meet french author manag pmu period iii franc racecours undertak respons organ ensur proper conduct hors race organ bet race racecours undertak author organ totaliz bet racecours decre juli amend decre purpos set econom interest group pari mutuel urbain pmu permit bet franc pmu hold monopoli hors race bet exist legal entiti septemb previous joint technic servic oper racecours undertak ff regist bet pmu levi ff pai back ff bettor ff withheld pmu ff cover expens whilst nation author citi pari ff rest alloc racecours undertak amount distribut bettor call levi levi racecours undertak intend cover cost organ race financ bulk incent hors breed amount bet handl pmu total ff billion hors race bet organ member state bettor member state bet race run member state type hors race bet totaliz system member state exclus franc bookmak system totaliz system amount bet pool deduct levi part total paid back winner bookmak system bookmak offer bettor odd hors pai winner odd multipli stake hors race activ concern ladbrok group act bookmak lesser extent taker totaliz bet establish member state amount bet annual game chanc commun estim legal bet concern ecu billion whilst lotteri prefer bet medium germani spain hors race bet popular franc unit kingdom market tradition partit de jure de facto nation region line amount bet hors race commun total estim ecu billion pmu ecu billion bet hors race organ run nation racecours bet race organ internation pmu accept franc bet race run belgium ladbrok accept belgium bet french race germani bookmak revenu bet french race bet race run unit kingdom trade involv physic movement product member state suppli servic member state undertak connect activ undertak establish member state ladbrok activ respect signific countri establish compani take bet nation hors race race run countri pmu activ franc limit set pari mutuel intern pmi year extend activ internation show pmu confin busi franc pmi conclud agreement german undertak televis french race german bookmak agreement pmu belg allow bet franc race run belgium fact januari pmi pmu major sharehold set pmu expressli made clear desir extend activ franc agreement conclud germani belgium enter activ competit bet organ racecours undertak ladbrok iv aid measur french state support pmu forc articl proceed initi amount result unclaim win hand pmu primarili financ social secur expenditur secondarili financ monitor supervis oper cost hors breed incent invest directli connect organ hors race totaliz bet alloc unclaim win govern decre octob amount alloc abovement expenditur remaind paid gener budget state french author state sum deriv unclaim win consid normal resourc amount deriv round better win nearest centim alloc gener budget state financ law decemb french state temporarili waiv revenu favour pmu total amount pmu receiv period ff million french author argu award sum justifi pmu computer requir time pmu carri manual million oper involv record pool process bet racecours undertak financ invest racecours undertak show deficit result addit introduct recoveri plan french author decid decre januari march chang share levi chang levi subsequ maintain forc french author level levi essenti instrument arrang organ bet hors race pmu exempt corpor tax french govern argu pmu legal set econom interest group groupement intérêt économiqu show profit end financi year exempt constitut aid pmu pai french state share levi treasuri normal circumst public levi paid budget instal month charg levi month april minist budget allow payment defer reduc singl instal deferr amount dai addit cash resourc french author state measur justifi order bring arrang pai pmu levi line lotto levi minist budget extend deferr dai racecours undertakingt make pmu exempt month delai rule vat deduct august french govern consid advantag offset onward perman deposit racecours undertak lodg treasuri measur abolish juli french legisl employ contribut build subsid hous tax levi payrol rate tax vari pmu exempt contribut revenu french state waiv vari ff million ff million french author justifi exempt ground agricultur activ franc exempt contribut state deem race activ agricultur natur base view decre council state confirm agricultur natur activ judgment court cassat opposit view ministri financ consid oblig follow approach adopt council state rule laid administr jurisdict mandatori administr author french govern inform commiss proceed initi abolish exempt januari measur commiss decis adopt june requir french govern suspend respect pmu consid separ measur section iv fulfil criteria appli provis articl eec treati measur derog normal applic tax provis specif pmu gener taxat amount deriv unclaim win consid normal resourc form part public levi fact decre octob sum racecours undertak paid back state restrict alter fact resourc public levi resourc financ social secur expenditur regard state aid mean articl state resourc criterion met amount deriv practic round bettor win nearest centim form part public levi waiv part levi racecours undertak financ computer pmu oper regard aid mean articl measur limit time intend solv specif problem resourc state temporarili waiv pmu strengthen market posit chang made levi contrast ad hoc oper design solv specif problem chang maintain view light opinion commiss french author march state tax arrang applic hors race respons nation author upward downward adjust made rate tax set amount grant state aid provid result adjust applic uniformli undertak concern exist state aid rule signific reduct rate taxat result strengthen financi situat undertak monopoli posit circumst reduct rate taxat assess context articl treati measur involv limit reduct public levi reduct subsequ maintain public author financ specif ad hoc oper made adjust levi act framework power respons act framework aim increas resourc recipi public levi permament basi take account particular recipi situat section iv measur constitut aid mean articl eec treati equival reform form tax adjust justifi natur economi system question exempt corpor tax enjoi pmu consid stem normal applic gener tax system corpor tax appli pmu legal form econom interest group groupement intérêt economiqu cash resourc advantag deriv deferr allow pai state share levi fulfil condit applic articl measur effect increas share public levi continu involv temporari waiv resourc public author specif ad hoc measur assess light provis articl measur refer point exempt month delai rule deduct vat contrast constitut cash resourc advantag regard state aid provid commun legisl derog normal arrang payment vat advantag offset perman deposit lodg treasuri mention previous section iv point french author activ pmu racecours undertak agricultur activ pmu racecours undertak pai hous levi activ gener exempt tax french author base view decre adopt council state decre concern racecours undertak member pmu concern activ relat take bet hors race commiss accept posit ministri financ racecours undertak accept posit pmu pmu activ organ process bet payment win agricultur activ fact pmu sharehold racecours undertak recogn exercis activ confer pmu statu profession agricultur bodi reason undertak handl busi agricultur area recogn agricultur major sharehold statu tax exempt pmu enjoi regard justifi statu confer aid mean articl exempt derog gener tax system commiss consid measur deem state aid mean articl eec treati waiv amount deriv practic round bettor win nearest centim exempt month delai rule deduct vat exempt employ contribut build construct work shown competit commun market sector state trade member state take bet notabl exchang televis pictur pmu decid pmi extend activ abroad commun export activ pmu racecours undertak sharehold confirm press confer held chairman januari pmu polici substanc export technic expertis take computer process bet engag intern competit conclus drawn competit trade market increas undertak oper sector endeavour increas market share consolid note respect pmu privileg posit activ protect largest market term bet volum sector franc regard consider measur refer point state aid liabl affect trade member state distort competit fulfil condit articl eec treati vi aid refer point point decis notifi commiss pursuant articl eec treati french govern fail commiss unabl express view measur implement aid unlaw commun law time grant provis articl compli note mandatori natur procedur rule laid articl eec treati import point view public polici direct effect court justic recogn judgment june case decemb case march case novemb case unlaw aid correct retrospect aid incompat common market commiss make option made judgment deliv court justic juli case upheld judgment februari septemb case case requir member state recov recipi aid grant unlawfulli vii articl eec treati aid characterist defin principl incompat common market derog principl concern set articl eec treati inapplic instanc natur object aid question french govern claim derog case articl specifi type aid consid compat common market compat aid treati assess context commun singl member state ensur proper function common market complianc articl treati derog principl laid articl set articl interpret strictli examin propos aid scheme individu grant aid derog applic commiss establish aid grant market forc induc potenti recipi behav achiev abovement object allow derog aid contribut object purpos amount grant unfair advantag industri firm member state simpli improv financi posit liabl affect trade condit member state advers distort competit commun interest justif requir articl derog pursuant articl concern aid intend promot execut import project common european interest remedi disturb french economi aid bet apt solv type situat articl derog pursuant articl aid promot develop region concern aid grant pmu region object french govern cite ground order justifi aid lastli derog provid articl aid facilit develop econom activ point consider ff million aid pmu receiv computer bet take process oper cover cost computer computer essenti order speed improv process bet intens aid high commiss accept similar rate invest aid commun develop region situat obtain addit grow competit sector appli derog provid articl circumst commiss assess aid distort threaten distort competit grow trade sector extent contrari common interest contrari disrupt effect commun market small outweigh benefici effect aid develop sector instanc commiss consid state develop competit trade set pmi januari aid grant computer pmu produc disrupt effect market contrari common interest bear mind direct indirect effect aid develop econom factor make sector includ improv hors breed aid compat common market pursuant articl treati measur form exempt month delai rule vat deduct result cash resourc facil instanc aid rank oper aid potenti harm competit point commiss assess aid view market situat produc disrupt effect outweigh benefici effect develop sector reason previou point commiss consid januari aid compat common market pursuant articl aid offset full perman deposit racecours undertak lodg treasuri exempt employ contribut build construct work confer cash resourc facil pmu aid grant exempt month delai rule deduct vat aid grant pmu qualifi derog provid articl develop trade consid incompat common market viii mention section vi aid grant french govern pmu notifi accord articl eec treati commiss requir aid repaid deem inelig derog pursuant articl aid form exempt contribut build construct work receiv pmu repay date pmu start oper commun countri commiss consid repay date requir view french author argument contribut levi decre council state refer section iv point argument accept time initi proceed notifi french author januari commiss mean quantifi aid element recov respect measur reason adopt implement measur requir compli decis french govern requir determin commun commiss amount aid recov recoveri carri accord procedur provis french law notabl interest arrear ow state interest start run januari date commiss notifi french author decis initi proceed adopt decis articl aid grant french author pari mutuel urbain pmu form financi yield round win nearest centim grant exempt month delai rule deduct vat prior exempt employ contribut build construct work declar unlaw grant breach provis articl eec treati aid refer indent aid refer indent grant januari compat common market pursuant articl eec treati aid refer indent grant januari incompat common market pursuant articl eec treati articl franc abolish forthwith aid form exempt employ contribut build construct work refer indent articl articl franc requir pmu repai aid grant januari form exempt employ contribut build construct work refer indent articl aid recov accord procedur provis french law notabl interest arrear ow state interest start run januari articl franc inform commiss month notif decis measur compli articl decis address french republ brussel septemb commiss karel van miert vice presid oj oj ecr ecr ecr ecr ecr ecr ecr