commiss decis februari state aid implement netherland sci system notifi document number dutch version authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant provis cite regard comment procedur novemb sci system netherland bv hereinaft refer quot sci quot select quot internationa bedrijvenpark friesland quot hereinaft refer quot ibf quot busi park heerenveen provinc friesland site build factori assembl desktop person comput hereinaft refer quot pc quot hewlett packard letter date march regist march privat parti alleg aid commiss approv region aid scheme quot investeringspremieregel quot ipr grant region author allegedli promis addit ad hoc aid order attract invest project heerenveen face strong competit potenti site netherland letter march octob commiss request addit inform dutch author letter date regist januari regist januari dutch author provid inform parti provid inform newspap articl case letter octob regist novemb januari regist januari decis februari commiss issu quot italgrani quot injunct respect aid grant ipr scheme initi procedur articl ec treati respect ad hoc aid measur letter date march inform netherland decis decis publish offici journal european commun commiss invit interest parti submit comment aid commiss receiv comment interest parti letter june regist june letter june regist june letter june forward netherland opportun react netherland react initi procedur letter date april regist april view comment parti letter august regist august parti inform letter june regist june import inform miss commiss letter octob septemb octob request inform dutch author ask success defer letter novemb regist novemb decemb regist decemb octob regist novemb grant letter novemb januari novemb dutch govern repli letter januari regist januari june regist juli decemb regist decemb februari regist februari clarif meet januari decemb parti inform letter march regist march regist june regist juli septemb regist septemb detail descript measur beneficiari compani sci intern diversifi electron compon manufactur contract servic compani hewlett packard appl comput subassembl comput telecommun medic consum defenc market addit build hundr finish product includ pc video termin commun system militari aircraft internet tv set top box sci chosen hewlett packard partner produc pc netherland hewlett packard world largest comput organis sci plant heerenveen expect produc pc end pend complet plant sci began product pc temporari factori facil leek kilometr heerenveen invest aid letter date decemb dutch ministri econom affair grant invest aid equival elig invest cost subject ceil eur million nlg million sci ipr scheme time expect invest cost put eur million nlg million compris construct factori distribut centr pc heerenveen dutch author confirm aid grant conform ipr scheme commiss approv scheme maximum aid intens equal region aid ceil gross grant equival final decis elig cost exact amount subsidi base year complet project current expect actual invest cost significantli lower origin notifi dutch author explain estim amount eur million nlg million basi ceil subsidi ipr scheme reduc eur million nlg million part normal procedur firm declar elig cost accompani declar independ account final declar verifi account depart ministri econom affair dutch author willing commun final decis due dutch author inform commiss cost item budget elig invest cost ipr scheme aid ceil scheme respect confirm cost element central facil comput line ipr scheme intern guidelin applic scheme base thing past case law respect scheme high cost warehous dutch author inform commiss due specif natur firm contract manufactur logist chain computeris great import respect cost infrastructur dutch author confirm basi origin document doubl count land develop cost paid ibf entiti respons develop infrastructur order make industri land access provid servic sewerag electr infrastructur public landscap ibf updat oper budget show infrastructur cost amount eur million nlg million dutch author annual report ibf request advanc erdf subsidi arrang accompani account declar show cost includ cost infrastructur boundari individu plot acquir sci relat sci site doubl count declar ipr scheme quot job quot programm sci main beneficiari quot job quot programm quot banenplan quot drawn region employ offic quot regiona bureau voor de arbeidsvoorzien friesland quot hereinaft refer quot rba quot comprehens arrang long term unemploi disadvantag group vacanc firm invest friesland project invest major extens scheme notifi local employ offic part normal activ offic job seeker ensur receiv train possess requir experi order secur employ job seeker direct wage subsidi grant quot job quot programm approv financ provinc friesland cover provinc total budget period eur million nlg million eur million nlg million direct wage subsidi programm start march extens previou quot job quot programm date rba respons implement year unemploy friesland higher nation averag gap narrow proport long term unemploi risen part normal administr procedur advanc agreement rba expand firm plan scheme agreement rba sci sign novemb agre sci recruit maximum unemploi scheme sci entitl direct wage subsidi total eur nlg definit subsidi determin basi actual number job seeker recruit line criteria job programm sci receiv eur nlg eur nlg eur nlg job seeker recruit lowest figur appli quot normal quot job seeker figur appli unemploi person minor group handicap peopl women enter labour market young unemploi quot phase quot quot phase quot unemploi work month maximum figur appli long term unemploi work year subsidi ti strictli person regist quot job seeker quot condit person emploi twelv month minimum eighteen hour week structur job durat agreement advanc payment made maximum subsidi eur million nlg eur million nlg actual amount aid significantli lower maximum agre includ septemb individu line criteria job programm remain job year sci entitl subsidi give total subsidi eur million nlg million definit subsidi determin final declar latest fact dutch author gave undertak combin aid ipr scheme job programm exce elig cost base advanc payment recov remain unlawfulli grant aid recov decis februari initi proceed articl ec treati commiss doubt direct wage subsidi consid gener measur claim dutch author programm appli compani friesland case sci main beneficiari earlier job programm intend small medium size enterpris price land sci bought land ibf publicli own compani set develop busi park order guarante quot green quot quot high qualiti quot natur busi park ibf requir land build servic road plan invest sci requir site cover hectar land plan provinc friesland determin area develop set maximum percentag land build maximum percentag servic road remain land request sci ibf municip exercis power rais percentag combin percentag order rais combin percentag build servic road provinc chang land plan relev procedur consider time polit legal reason outcom uncertain order compli current land plan sci legal owner hectar reason sci bought hectar ibf time sold back hectar ibf reassign hectar ibf carri week land plan chang sale bui back conduct price eur squar metr nlg squar metr give total amount eur nlg million eur nlg exclud ad tax sell price bui back price paid dai price eur squar metr determin land price estim made asset valuer order allai commiss doubt dutch author commiss asset valuer provid evalu evalu date april arriv similar price eur nlg squar metr decis februari commiss rais doubt methodolog evalu report doubt concern small proport land paid adjust cost prepar land posit factor proxim motorwai account basi origin cost incur ibf develop busi park commiss calcul higher price eur squar metr nlg price eur squar metr correspond estim price undevelop land legal statu bui back contract unclear aid temporari product facil secur transport sebb fund construct factori heerenveen start sci want begin product straightawai public develop compani north netherland quot noordelijk ontwikkelingsmaatschappij quot hereinaft refer quot nom quot help sci find suitabl factori site leek kilometr heerenveen nom rent part site decemb order rent build product purpos invest eur nlg renov work lessor remain part build invest amount give total renov cost eur nlg million nom charg sci total rent eur nlg million period februari nlg month sci move locat heerenveen period nom paid total rent owner brivec bv eur nlg differ eur nlg monthli payment energi eur nlg nom obtain financ expenditur socio econom budget industri environ polici quot sociaal economisch budget voor bedrijfsomgevingsbeleid quot hereinaft refer quot sebb fund quot fund set provinc friesland decemb budget eur million nlg million regard addit instrument strengthen region invest climat pai attent creation employ low skill decis februari commiss ask inform temporari product facil includ contract public author compani sebb fund financ transport sci employe heerenveen locat temporari product facil leek cost public transport obstacl unemploi benefit job programm nom commiss public transport compani provid transport sci employe free charg cost amount eur nlg exclud vat sebb fund cover expens nom transport servic requir addit public transport exist public transport connect nom paid secur servic product facil period sci rent total cost amount eur nlg exclud vat newspap articl refer aid cover cost move sci activ leek factori heerenveen commiss found evid expens financ sebb fund state resourc accommod staff municip heerenveen paid eur nlg accommod expatri sci staff member transfer heerenveen initi phase project higher amount eur nlg origin comment interest parti public decis initi procedur commiss receiv comment parti wish remain anonym comment provid detail expenditur sebb fund explain amount eur million nlg million alloc nom ensur sci incur low cost cost temporari facil leek amount question rent energi payment secur facil cost transport personnel facil comment concern allegedli land plan implement detail attach firm pai eur nlg squar metr quot energi connect quot sci exempt charg unlik firm move industri park sci pai transfer tax quot overdrachtsbelast quot land transact ibf case doubt express independ natur asset valuer element land evalu copi newspap articl provid alleg sci receiv employ aid job programm recruit worker job breach condit job programm final copi newspap articl provid comment concern provinc friesland aid ceil invest exceed connect parti letter report meet friesland provinci execut illustr concern interest parti competitor sci hp comment netherland employ aid dutch author stress import rise employ point employ situat friesland lag employ trend netherland unemploy stood netherland friesland growth employ distinctli lower level educ nation averag unemploi low skill proport long term unemploi risen situat call special approach dutch author consid job programm gener measur constitut aid mean articl ec treati subsidi grant automat job creat friesland amount subsidi job creat determin object criteria sci main import user employ scheme beneficiari rba agreement firm access job programm contact parti budget eur million nlg million larg exce plan subsidi sci rba discretionari power respect applic scheme dutch author explain job programm provid incent firm law mobilis jobseek quot wet inschakel werkzoekenden quot hereinaft refer quot wiw quot nation employ scheme consid gener measur firm elig maximum eur nlg work experi job provid long term young handicap unemploi person sci qualifi subsidi scheme cumul employ subsidi quot job quot programm allow avail wiw dutch author point law reduct contribut quot wet vermind afdrachten quot hereinaft refer quot wva quot tax measur promot employ long term unemploi similar level benefit maximum exempt social secur contribut eur nlg year period full time job seeker eur nlg calendar year price land dutch author explain dutch law sale assign legal event bui back uncondit legal bind parti assign land condit land plan chang provid plan chang assign place week complet full transact plan chang januari sci ibf cancel bui back contract case sci bui quot quot hectar order satisfi condit land plan sci ibf agre price transact netherland maintain land valuat met condit commiss commun public land sale calcul price market price dutch author explain ibf receiv subsidi municip provinc north netherland cooper agenc quot samenwerkingsverband noord nederland quot respons financi resourc integr structur plan north netherland quot integra structuurplan noord nederland quot european region develop fund quot object quot programm subsidi gener public infrastructur busi park consid state aid articl dutch author willing ensur independ asset valuer verifi ibf final statement make ibf incur cost land bought sci receiv subsidi purpos exempt energi connect mention parti comment dutch author maintain sci respons infrastructur premis ibf respons infrastructur make site access respect transfer tax dutch author declar basi articl law taxat legal transact quot wet op belastingen rechtsverk quot sci exempt paid vat transact sci pai vat land consid build land demolit exist build articl vat law current tax legisl deduct tax payment normal aid temporari facil sebb fund dutch author comment exist sebb fund nom rent facil leek increas demand temporari suitabl product facil rent charg nom base valuat independ asset valuer carri comparison recent rental sale contract product facil region valuer mention recent renov favour technic properti build park area larg size plot factor result scant demand build dutch author compar rent rent paid firm part build sci rent eur nlg squar metr firm pai eur nlg squar metr firm pai eur nlg squar metr firm rent smaller part build firm final dutch author explain sci move heerenveen facil offer firm offer firm start rent facil invest nom lessor part build leek gener mainten cost oblig make invest basi articl chapter civil code stipul lessor oblig build condit serv purpos rent rent base evalu made independ valuer dutch author consid invest state aid argument support view build firm similar condit nom activ firm rent temporari facil cost transport personnel leek heerenveen view aid privat individu obstacl face long term unemploi benefit job programm elimin individu scant financi resourc cost transport easili deter appli job leek transport initi dovetail provinci polici promot public transport final sci oblig provid kind public transport personnel relev collect bargain agreement sector individu employ contract dutch author view payment secur measur constitut state aid nom liabl claim sci event theft addit mention articl chapter civil code stipul lessor oblig ensur quot quiet enjoy quot quot rustig genot quot build long rent secur measur build fit purpos rent compli quot quiet enjoy quot requir assembl comput requir stock consider secur risk consid substanti nom oblig firm secur measur consid gener measur accommod staff dutch govern held aid accommod expatri hp sci staff member emploi heerenveen initi phase project consid de minimi aid reaction comment parti respect comment parti dutch author made gener observ indic comment submit compet firm buyer compar busi park parti consid interest parti mean articl council regul ec march lai detail rule applic articl ec treati specif comment refer made assess measur quot job quot programm state aid mean articl direct wage subsidi job programm provinc friesland measur specif favour firm provinc specif natur aid deriv fact firm make invest carri major extens scheme elig subsidi arriv sci coincid transit quot job quot programm quot job quot programm gener object reason differ mere coincid scheme financ state resourc product beneficiari trade sci product case aid affect trade member state fall definit articl ec treati commiss regret dutch author fail compli requir notifi aid grant sci job programm basi articl ec treati assess direct wage subsidi grant sci job programm link invest aid scheme grant firm invest friesland time firm invest substanti extens scheme mean commiss assess subsidi invest aid guidelin nation region aid hereinaft refer quot region aid guidelin quot guidelin aid employ relev region aid ceil provinc friesland set gross grant equival wage subsidi combin invest aid grant ipr section paragraph region aid guidelin stipul cumul aid assess definit subsidi determin amount invest employ aid unknown exce amount result appli region aid ceil gross grant equival invest cost determin cost purchas land recit includ elig cost base amount exce amount result applic region aid ceil expect wage cost individu calcul period year invest origin expect creat job current estim job averag monthli gross wage cost put eur nlg elig cost base eur million nlg million result aid ceil eur million nlg million recit dutch author undertaken limit combin invest employ aid ceil elig cost base calcul commiss conclud employ aid cover undertak compat common market definit subsidi determin job creat maintain year commiss request detail report implement invest project subsidi grant land sale aid element land price sale land build public author state aid mean articl ec treati buyer commiss commun state aid element sale land build public author set gener approach establish element state aid commiss assess present case light commun accord point commun public author independ evalu land price carri prior sale negoti order establish market market price establish minimum purchas price agre grant state aid commiss establish evalu date carri negoti start novemb sci publish decis set facil heerenveen public author initi price eur nlg squar metr commiss found price eur nlg squar metr establish evalu market price basi consider commiss take view evalu significantli underestim land green area expect increas due chang land plan point commun state primari cost public author acquir land build indic market case quot cost price quot amount eur nlg squar metr price eur nlg squar metr calcul evalu readili accept market price plot sold sci larg compar land sale area heerenveen compar land price valuer made theoret calcul benefit accru commerci develop land sold smaller plot compar price exist land sold sci compar state quot adjust quot made result net sale hectar eur nlg price eur squar metr commiss consid quot market price quot price commerci develop pai price commerci develop sell plot buyer sci mean deduct includ calcul commerci develop pass cost client calcul account expect rise due plan chang land plan exploratori memo municip heerenveen remark procedur chang land plan conclud chang low densiti rate build green park set expect environment impact report traffic nois aspect alter conclus mention specif risk conclud chang approv year time letter decemb dutch author explain legal case council state involv ibf case decid januari novemb municip heerenveen formal decis propos chang case scenario dutch author argu chang land plan legal valid reason commerci develop anticip chang commiss conclud consider uncertainti futur chang land plan basi evalu report commiss calcul rang eur eur squar metr theoret develop sell plot buyer sci cost price eur squar metr low end rang impli high uncertainti chang land plan circumst commiss point commun public land sale primari cost indic market hectar land bought sci eur million nlg sci paid eur nlg aid element transact amount eur nlg calcul market price eur squar metr reason price eur nlg squar metr break price ibf run sci import quot launch custom quot surpris break price take account busi park includ infrastructur cost higher market price expect futur equal true novemb firm built premis ibf busi park confirm difficulti attract major invest northern part netherland small number invest main industri estat eemshaven calcul market price eur squar metr consid price includ cost energi connect recit cost amount eur nlg squar metr ibf exempt sci fact ibf born cost energi connect sci plot sci born full cost energi connect plot state dutch author recit relev cost buyer contribut gener infrastructur levi rais market price respect evalu land transact dutch author shown contrari parti suggest fact sci pai transfer tax consist dutch tax legisl aid element result sale bui back hectar aid element conduct price land plan chang sci bui quot quot hectar ibf commiss remind dutch author case market price appli commiss conclud aid element land transact ibf sci amount eur nlg compat common market ad hoc measur derog articl provid region aid guidelin appli shown equilibrium result distort competit advantag aid term develop favour region case assembl comput internation competit sector decis invest heerenveen preced fierc competit municip netherland compon suppli firm region larg extent activ requir low skill labour dutch author provid argument support view commiss examin derog articl ec treati appli aid element land sale derog articl serv basi aid compat common market case concern aid social charact grant individu consum make good damag caus natur disast except occurr requir order compens econom disadvantag caus divis germani applic derog articl ec treati refer promot econom develop area standard live abnorm low underemploy project common european interest promot cultur heritag conserv derog articl ec treati concern aid facilit develop econom activ econom area exempt appli aid link object connect amp environ invest sme dutch author attempt justifi aid ground enumer commiss conclud aid element land sale compat common market temporari factori facil secur transport sebb fund rent temporari factori facil evalu report rent temporari product facil number shortcom firstli base quot market rent quot comparison rent recent conclud contract larger town provinc groningen drenth town option sci heerenveen fact nom opt locat requir substanti upgrad sci indic shortag suitabl temporari factori facil surpris rent provinc friesland account report account rent nom pai reason commiss reli outcom exercis market price comparison rent paid firm build help case rent squar metr lower rent paid sci dutch author calcul rent paid firm fact pai higher rent current owner part build concern rent set owner manner consist market firm pai adapt rent facil paid eur nlg connect comparison distort qualit differ rent facil differ contract specif period contract conclud time lag agreement rent paid nom brivec rent charg sci nom start rent facil decemb sci opt heerenveen evalu report calcul rent januari dutch author stress state aid element favour brivec nom interest negoti lowest price commiss consid price paid nom market price impli state aid eur nlg sci invest nom eur nlg temporari facil regard normal market transact contrari dutch author confirm nom invest temporari product facil perceiv shortag market facil sci move locat nom rent facil firm commiss doubt real shortag temporari facil larg surfac area nom undertak activ expect normal market rate return nom increas rent amount sci paid upgrad firm build case financ sebb fund full amount consid state aid mean articl ec treati aid element rent aid upgrad facil consid individu ad hoc measur reason aid element land price recit derog articl appli commiss verifi actual cost energi conclud correspond monthli payment eur nlg element state aid secur temporari facil respect secur cost born nom commiss analys commerci lessor act market economi condit matter agre explan dutch author nom pai secur cost meet damag sci commerci lessor pass cost firm rent facil facil repres loss commiss conclud full amount secur cost eur nlg constitut state aid mean articl ec treati consid individu ad hoc measur reason aid element land price paragraph derog articl appli transport cost commiss agre dutch author free transport benefit individu employe directli sci oblig provid public transport relev collect bargain agreement individu contract employe payment transport cost regard normal cost sci commiss investig indirect benefit firm instanc difficult recruit employe provid free transport short distanc involv temporari natur product site high unemploy friesland fact beneficiari unemploi individu recruit job programm indirect benefit neglig commiss conclud transport cost born nom constitut state aid mean articl ec treati accommod staff municip heerenveen paid eur nlg accommod staff dutch author deni aid charact measur claim subsidi de minimi threshold accept condit dutch author compli condit de minimi rule includ cumul de minimi aid conclus invest aid ipr scheme fix eur nlg grant accord region aid scheme approv commiss aid consid exist aid invest project sci situat region elig region aid articl aid ceil gross grant equival dutch author commit aid intens ipr scheme wage subsidi exce ceil current estim size invest number job creat combin aid ipr scheme job programm limit eur nlg ipr aid amount eur wage subsidi limit eur nlg commiss consid wage subsidi quot job quot programm limit undertak dutch author compat common market measur constitut state aid mean articl ec treati compat common market aid element land price eur nlg aid rent temporari facil eur nlg aid connect nom invest temporari facil eur nlg secur measur temporari facil eur nlg commiss find netherland unlawfulli implement aid measur breach articl ec treati transport cost sci employe journei temporari facil leek eur nlg constitut aid mean articl ec treati aid staff accommod eur nlg remain de minimi threshold aid incompat common market commiss pursuant judgment court justic case upheld judgment case requir member state recov recipi aid grant unlawfulli measur order restor previou situat remov financi benefit firm receiv unlaw aid improperli enjoi date aid paid recoveri incompat unlaw aid oblig impos commiss council regul ec recoveri effect delai accord procedur dutch law provid effect execut commiss decis aid recov includ interest date grant date recoveri interest calcul basi commerci rate refer rate calcul grant equival region aid adopt decis articl tie transport servic sci employe temporari facil leek constitut state aid mean articl ec treati articl aid quot job quot programm netherland implement favour sci limit undertak dutch author compat common market combin amount aid ipr scheme job programm exce region aid ceil gross grant equival netherland ensur final declar elig cost ceil exceed articl aid element land price aid respect rent charg temporari facil invest nom temporari facil aid connect secur measur temporari facil incompat common market articl netherland measur recov beneficiari aid refer articl unlawfulli made beneficiari recoveri effect delai accord procedur nation law provid effect execut decis aid recov includ interest date dispos beneficiari date recoveri interest calcul basi refer rate calcul grant equival region aid articl netherland strictli monitor progress invest project provid commiss report definit subsidi ipr scheme actual number employe elig subsidi wage cost definit subsidi grant quot job quot programm mainten job creat period year complet invest project respect aid accommod staff dutch author compli condit de minimi rule notabl cumul de minimi aid articl netherland inform commiss month notif decis measur compli articl decis address kingdom netherland brussel februari commiss mario monti member commiss oj scheme call quot besluit subsidieregel regional investeringsprojecten quot decis eec august oj oj www sci www hp nl invest cost origin estim dollar time subsidi applic ipr scheme process septemb exchang rate usd nlg letter octob sg modif approv letter sg octob dutch author explain maximum aid intens mention publicli inform ipr region aid ceil maximum appli part cost case cumul subsidi gener tax invest premium subsidi relat part invest project invest project ceil appli provis maximum aid intens scrap longer relev number refer number job creat year number includ long term unemploi young job seeker job seeker belong minor group men women includ aid element advanc payment sci receiv advanc payment maximum aid entitl receiv amount unduli paid reimburs scheme interest payment amount land evalu report oj het financieel dagblad leeuward courant kamerstukken ii articl wiw municip grant subsidi employ provid work experi job quot werkervaringsplaatsen quot long term young unemploi condit subsidi similar employ contract job minimum durat month maximum subsidi appli contract month durat shorter subsidi fix correspondingli lower level rba undertook person refer sci recruit work procur total compli criteria laid wva criteria long term unemploi offer contract week hour week wva appli employ person wage threshold object realis total benefit eur million nlg million wva exempt request sci receiv declar allow deduct wage tax dutch author sci made declar cumul subsidi wiw quot job quot programm allow commiss confirm scheme consid gener measur aid mean articl ec treati decis initi procedur articl case aid reebok oj commiss notic de minimi rule state aid oj oj oj oj paragraph guidelin explain aid employ cover guidelin aid link invest includ aid element advanc payment footnot oj case indic cost price calcul basi cost bui hectar land ibf bought hectar adjust budget cost nlg area hectar infrastructur cost remain hectar amount nlg nlg million correspond price nlg squar metr infrastructur cost eur million nlg million ibf updat oper budget account gemeent heerenveen quot verkennend notiti mbt de mogelijkheden en consequenti van een herzien van het bestemmingsplan voor het ibf quot figur high distinct made land build land servic road limit combin build servic road compris low build high servic road case sci commiss consid distinct minor import sci substanti park area combin maximum bind requir plan case commiss germani ecr case deufil commiss ecr case commiss germani ecr