commiss decis octob spain corpor tax law notifi document number spanish text authent text eea relev ecsc commiss european commun regard treati establish european coal steel commun articl thereof regard commiss decis ecsc decemb establish commun rule state aid steel industri articl thereof call interest parti submit comment pursuant provis cite regard comment procedur letter date april commiss alert competitor spanish steel firm request spanish author suppli inform enabl assess scope effect articl act decemb corpor tax letter date august commiss inform spanish govern decid initi procedur laid articl commiss decis ecsc quot steel aid code quot respect measur provis articl act appli term provinci council vizcaya articl provinci act june provinci council guipúzcoa articl provinci act juli provinci council álava articl provinci act juli bodi enjoi autonom taxat power spanish author inform commiss decis initi procedur laid articl steel aid code cover articl commiss decis initi procedur publish offici journal european commun commiss invit member state interest parti submit comment matter spanish govern respond letter octob unesid unión de empresa siderúrgica wirtschaftsvereinigung stahl ceoe confederación española de organizacion empresarial submit observ commiss letter date novemb decemb novemb spain repli comment receiv parti letter date march ii detail descript aid articl act entitl quot deduct export activ quot busi engag export activ entitl tax credit amount invest made creation branch perman establish abroad acquisit share foreign compani set subsidiari directli export good servic sale tourism servic spain cost multiannu advertis public campaign product launch cost market penetr market research abroad cost take part fair exhibit similar event includ intern charact held spain iii comment interest parti comment ceoe unesid oppos commiss decis initi proceed ground put forward spanish author recit emphasis contrari state decis initi proceed provis challeng intend promot establish product branch abroad ceoe ad similar measur forc member state unlik interest parti wirtschaftsvereinigung stahl support commiss decis initi procedur share assess measur constitut state aid wirtschaftsvereinigung stahl contend deliber promot export favour spanish compani distort competit detriment undertak member state infring principl common market ecsc treati assum nation aid distort competit articl prohibit tax aid aim facilit sale member state iv comment spain answer decis initi procedur spanish govern repli rule focu commiss investig long tradit spanish law appli corpor tax forc preced spain access european commun spanish govern reject analysi gener measur articl act possibl constitut export aid form tax credit invest carri steel firm contest initi procedur basi articl ecsc treati decis ecsc ground spanish tax law provid tax benefit relat primarili exclus export steel firm export chosen featur indic presenc spanish firm abroad purpos tax credit reason amount credit depend extent export activ link volum export spanish govern articl act regard gener measur class state aid gener natur rule articl clear featur articl appli taxabl person resid spain abroad provid oper perman establish articl afford equal treatment firm resid resid spanish territori ii appli taxabl person econom sector oper iii appli discretionari manner tax author supervis grant credit provid articl taxabl person appli credit tax author function check requir laid rule met check carri specif regard articl contrari part gener monitor corpor tax iv tradition form part philosophi tax system spain lastli spanish govern point tax credit appli spanish law act decemb corpor tax adopt articl act relat tax deduct invest laid paragraph deduct export firm virtual term articl act court justic consist held exist measur deem exist entri forc treati word spain case entri forc act access respect laid law prior spain entri commun tax credit question constitut event exist measur assess aid articl ecsc treati subsidi aid grant member state recognis incompat common market abolish prohibit commun steel aid code lai exempt gener prohibit grant circumst aid research develop aid environment protect aid closur note exempt invok spain present case argument adduc spain spanish interest parti submit comment act regard exist aid consolid legisl forc spain join commun commiss wrongli decid initi procedur present case commiss recal scope decis assess measur examin ecsc treati rule notion exist aid exist articl treati unlik articl ec treati subsidi aid grant state recognis incompat common market abolish prohibit commun light provis commiss take view join european coal steel commun member state stop grant kind aid previous award undertak cover treati fail aid grant member state date access european coal steel commun regard incompat common market light articl ecsc treati spain argument account relat state aid provis ec treati commiss decis initi proceed deal aid commun compani argument legal point view measur constitut exist aid share commiss determin present case tax credit scheme regard state aid spanish author attach decis import maintain scheme constitut state aid fact tax reduct hand gener hand directli appli recipi compani intervent public author word claim practic applic provis discret public bodi aspect line case law court justic judgment februari case de gezamenlijk steenkolenmijnen limburg high author approach commiss recal commun law notion aid cover posit assist state measur reliev undertak burden bear directli appli recipi compani light repay grant preferenti loan state credit incom corpor tax measur regard state aid analog judgment court march case banco exterior de españa ayuntamiento de valencia commiss consid tax credit grant undertak constitut state aid place recipi favour financi posit taxpay specif measur worth note commiss approach case law court justic judgment decemb join case commiss franc june case greec commiss measur specif regard state aid gener measur prima faci gener form practic support group compani present case firstli tax measur examin support compani carri export activ exclud compani export export carri export activ cover provis export carri spain type invest cover provis fact exist spanish govern interest parti submit comment reason tax measur question function effect spanish tax system thirdli true discret public bodi applic measur contribut classif measur specif mere lack discret make measur gener argument compar measur exist member state question consequ measur subject procedur laid ecsc treati judgment court justic march case steinik amp weinlig germani final spanish interest parti submit comment spanish govern drew commiss attent fact contrari state decis initi proceed provis question intend promot establish product branch abroad assess word articl act titl paragraph commiss conclus creation product branch specif envisag spanish provis examin product branch relat export activ recipi compani vi conclus emerg word act provis examin applic thing steel undertak taxabl spain engag export activ carri invest incur expens abroad export undertak receiv clear advantag steel undertak taxabl spain export ii steel undertak taxabl spain export carri invest abroad instanc decid make type invest spain iii steel undertak taxabl spain commiss conclud tax credit scheme examin contrari claim spanish author spanish interest parti submit comment gener applic capabl give rise grant state aid undertak constitut state aid commun rule benefit ecsc steel undertak contrari articl ecsc treati exempt laid steel aid code appli present case recoveri aid commiss find state aid incompat common market grant requir member state recov commiss requir recoveri aid contrari gener principl commun law present case commiss note septemb adopt decis made franc tax arrang applic commerci servic establish abroad involv extens current arrang commerci servic invest commun made commun abolit specif arrang commiss found arrang constitut aid mean articl eec treati articl ec facilit complet common market french scheme prior enabl french undertak invest abroad view set sale subsidiari research depart receiv temporari tax relief equival loss incur foreign establish locat commun amount invest foreign establish locat commun industri invest commun agreement ministri requir tax exempt amount invest decis eec commiss conclud tax scheme neutral competit compat rule establish scheme similar substanc spanish forc spain join ecsc commiss note june member commiss special respons competit repli behalf commiss written question member european parliament mr raul rosado fernand spanish tax deduct scheme examin recal measur notifi spanish govern spain access commiss rais object implement final commiss consid decis initi formal investig procedur includ preliminari assess propos measur regard aid preliminari natur assess underlin commiss decis initi proceed present case refer likelihood measur question constitut state aid evid present case length time commiss investig examin measur note spain respons delai proceed context view forego commiss consid cautiou inform steel firm foreseen tax provis examin class state aid contrari articl ecsc treati rightli claim legitim expect commiss deem order recoveri aid question grant prior adopt present decis adopt decis articl aid grant spain articl act decemb corpor tax articl provinci act june corpor tax adopt provinci council vizcaya articl provinci act juli corpor tax adopt provinci council guipúzcoa articl provinci act juli corpor tax adopt provinci council álava ecsc steel undertak establish spain incompat common market coal steel articl spain forthwith measur ensur ecsc steel undertak establish spain receiv aid refer articl articl spain inform commiss month notif decis measur compli articl decis address kingdom spain brussel octob commiss mario monti member commiss oj oj boe bob bog correct text botha footnot boe ecr point commiss notic applic state aid rule measur relat direct busi taxat oj ecr paragraph point commiss notic footnot point commiss notic footnot ecr ecr point commiss notic footnot ecr paragraph commiss press releas date septemb ip oj aid nn decis juli tax concess grant pursuant articl french law juli circular march french undertak set busi abroad oj oj