commiss decis decemb state aid implement spain ramondín sa ramondín cápsula sa notifi document number spanish text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof call interest parti submit comment pursuant provis cite regard comment procedur letter date octob regist octob sg mr sanz alonso presid autonom commun rioja submit complaint state aid allegedli grant ramondín sa quot ramondín quot letter date januari commiss inform spanish author complaint request present work dai observ inform enabl commiss determin aid mean articl ec treati involv receiv remind march spanish author repli letter date march regist date sg present observ forward inform suppli basqu region author letter date june commiss inform author autonom commun rioja content repli receiv spanish author letter date juli commiss request addit inform rioja author rioja author supplement complaint mean letter date juli regist juli sg octob regist octob sg light inform publish press el correo octob aid enter regist unnotifi aid nn light observ inform present spanish author supplementari inform present rioja author commiss letter octob invit spain provid work dai detail inform ramondín invest laguardia inform publish press ceas mere plan move implement stage inform region aid tax concess receiv ramondín letter point commiss consid aid grant alter due notif made allow member state express opinion matter commiss empow interim decis pend outcom examin aid order suspens payment aid transmiss time limit set commiss document inform data determin aid compat common market commiss inform spanish govern order suspens payment aid question pend detail investig spanish author repli commiss letter octob letter date decemb regist januari sg januari regist januari sg letter date april sg commiss notifi spain decid initi procedur articl treati regard tax aid grant ramondín letter requir spain provid item inform suspend payment tax aid grant ramondín letter date regist june spanish author provid inform suspens requir commiss letter april letter date regist june ramondín request copi decis initi procedur commiss notifi spain letter april letter date june commiss ramondín copi decis initi procedur notifi spain letter april letter date june repli spain letter commiss request spain describ detail measur compli suspens requir commiss letter april letter date june regist june juli regist juli number spanish author repli request inform made commiss letter april letter date juli regist juli álava provinci council repli commiss letter june provid detail measur compli suspens requir commiss letter april letter date juli regist august august regist august august regist august interest parti submit observ letter date august observ forward spain comment spain respond ii complaint submit autonom commun rioja letter octob mr sanz alonso presid autonom commun rioja region spain adjac provinc álava submit complaint circumst ramondín manufactur metal capsul wine bottl decid move industri facil logrono rioja laguardia álava basqu countri kilometr exist site complaint mr sanz alonso alleg ramondín decis motiv tax incent public aid invest offer álava provinci council autonom commun basqu countri request commiss check compat treati region provinci tax system forc basqu countri effect impact advantag grant system combin aid grant ramondín aid scheme authoris commiss iii ramondín invest laguardia ramondín compani incorpor spanish law specialis manufactur capsul seal bottl sparkl wine qualiti beverag establish logrono rioja product centr logroño burden mexico subsidiari unit state scotland chile australia china inform contain invest plan submit basqu region author ramondín world market tin capsul output million capsul year competitor market share gt tabl gt ramondín emploi peopl gener turnov eur million sale spain fact supplier world market show intra commun trade product concern decemb ramondín set compani ramondín cápsula sa ramondín cápsula activ septemb intend ramondín cápsula activ ramondín ceas activ end inform provid spanish author ramondín initi plan invest esp million move exist asset rioja laguardia álava purchas fix asset ramondín subsequ decid channel invest ramondín cápsula hold capit spanish author ramondín cápsula intend invest esp million order set factori laguardia álava equip product line manufactur capsul seal bottl produc roll lead sheet electr batteri invest plan origin submit basqu region author forecast job creat consid cost elig gt tabl gt invest ramondín expect attain turnov esp million esp million eur million iv aid measur initi procedur articl treati requir provid inform requir suspend payment ramondín ramondín cápsula benefit aid esp million grant award basqu region govern ramondín cápsula octob framework ekimen region aid scheme grant award respect invest esp million correspond intens gge gross maximum intens aid allow basqu countri nge tax credit equival total amount esp million invest grant álava provinci council ramondín decis adopt octob tax provis provinc financ act reduct basi assess corpor tax applic consecut year run year basi assess posit reduct newli establish compani condit invest minimum esp million creat minimum job newli establish compani ramondín cápsula elig reduct ramondín álava agencia de desarrollo sa develop agenc control álava provinci author agre sale plot land casablanca industri estat laguardia álava ramondín price esp squar metr view forego commiss inform spain april decid requir spain provid inform determin invest aid grant ramondín ekimen scheme compli decis authoris scheme quot requir provid inform ekimen quot appear involv move factori kilometr exist locat commiss voic doubt ramondín invest consid quot initi invest quot purpos guidelin nation region aid initi procedur articl treati respect tax measur ramondín benefit tax credit equival amount invest ii reduct basi assess corpor tax newli establish compani invest esp million creat job quot decis initi procedur quot requir spain immedi suspend payment tax aid refer preced indent quot requir suspend payment quot requir spain provid inform sale plot land ramondín álava agencia de desarrollo sa enabl commiss determin state aid involv transact quot requir provid inform land sale quot spain repli decis initi procedur articl treati requir provid inform requir suspend payment decis initi procedur letter date spain state tax treatment afford ramondín cápsula result appli gener tax system award state aid compani quot concret applic quot tax credit recognit compani qualifi abovement reduct basi assess corpor tax requir suspend payment letter date spain inform commiss suspend payment tax credit form transfer fund repli commiss letter june request spain describ detail measur compli requir suspend payment spain state ramondín cápsula benefit tax credit began oper septemb account show profit spain ad step suspend tax credit condit appli met requir provid inform ekimen basqu region author confirm award grant eur million esp million ramondín cápsula confirm ramondín invest consist partli move plant logrono site laguardia álava meant ramondín cápsula activ ramondín partli increas product capac creat product line make lead sheet car batteri part plant consist machineri equip reinstal figur updat june set tabl show invest account plant gt tabl gt basqu region govern confirm purpos calcul elig cost part invest account give amount eur million elig cost correspond cost includ standard taxabl base calcul net grant equival nge land build plant amount grant eur million repres gross elig cost ceil region aid nge requir provid inform land sale spanish author confirm land purchas ramondín own álava agenda de desarrollo sa public enterpris belong álava provinci council spanish author submit valuat date june sale land ramondín place octob claim expert report constitut independ expert valuat purpos compli commiss commun state aid element sale land build public author valuat arriv price esp squar metr industri estat plot acquir ramondín locat estim price servic plot esp squar metr quot pure commerci market valuat quot vi comment interest parti comment receiv ramondín autonom commun rioja govern council castil leon vi ramondín comment ramondín claim interest parti recipi aid directli individu affect final decis commiss adopt ask access file heard final decis adopt substanc matter concern ramondín made statement ramondín compani origin establish basqu countri move facil logroño rioja thing advantag offer logrono municip council ramondín creat compani manufactura ramondín sa view set oper álava time ramondín secur larger tax concess obtain decid end move plant quot time reason leav quot facil logroño logroño municip council decid reclassifi industri estat ramondín base meant firm concern year leav estat class urban area seri unsuccess contact municip author municip council offer ramondín plot cantabria ii industri estat creat year earlier plot locat build quot dilapid appear quot correspond modern imag ramondín want project time ramondín contact author neighbour area includ álava view find solut problem forc reloc ramondín accept option offer álava basic land casablanca industri estat laguardia tax credit gener measur open busi fulfil condit laid law govern grant credit except discretionari power involv administr confin verifi mean quot prior check quot condit grant credit fulfil tax credit grant automat quot regul administr act quot fact tax provis question requir minimum invest esp million render select justifi aim attract larg firm provinc álava gener revenu small firm temporari measur extend year prove intend perman parallel ekimen scheme tax credit demonstr geograph materi scope tax provis rule govern ekimen scheme reduct tax base newli establish compani gener measur appli irrespect sector beneficiari firm oper measur intend encourag firm reloc pursu legitim object promot prosper geograph area ramondín invest laguardia constitut quot initi invest quot involv creation plant product line altern expans exist busi vi govern council castil leon comment govern council castil leon state ramondín move facil rioja álava account state aid offer autonom commun basqu countri author provinc álava govern council castil leon argu tax aid measur question constitut state aid incompat common market reason chargeabl state irrespect administr entiti adopt reduc tax burden ramondín incur directli affect competit trade member state clear inform contain ramondín invest plan analysi made commiss decis initi procedur articl treati select advantag favour specif undertak product specif good measur applic virtu link undertak question region member state oppos undertak establish region ii tax credit discretionari measur condit make invest esp million author grant decid invest exceed amount qualifi tax credit limit period applic iii reduct tax base discriminatori newli establish compani fulfil specif condit relat invest govern council castil leon ad commiss line reason adopt decis eec ec alloc taxat power spain serv justif evad commun rule state aid govern council castil leon refer advoc gener opinion join case spanish court found tax aid measur question constitut tax privileg impair distort competit distort alloc resourc lastli govern council castil leon stress measur question implement breach notif oblig laid articl treati meant null void vi region govern rioja region govern rioja began state ramondín decis move facil rioja álava motiv econom tax incent offer author provinc álava ramondín explicitli acknowledg letter address presid autonom commun rioja march intend advantag incent town plan constraint adduc basqu region author reason move account land reclassif effect case affect acquir right price land logroño quot prohibit quot basqu author claim regard specif tax aid region govern rioja made point accord case law court justic european commun approach repeatedli commiss similar case aid measur question constitut state aid mean articl treati irrespect author adopt notion state aid materi concept irrespect form state support tax incent fulfil criterion tax incent confer econom advantag ramondín tax credit reduct tax base aim effect reliev ramondín part tax burden profit advantag grant compens benefit tax administr loss tax revenu equival state resourc form tax expenditur tax aid question affect competit trade member state ramondín carri econom activ subject intra commun trade world market capsul tin capsul ramondín share boom sector highli competit measur question fulfil specif criterion beneficiari identifi competit posit improv tax credit concern requir minimum invest esp million measur reserv benefit tax credit larg investor measur includ annual financ act invest made specif period gave basqu author plenti discret regard individu project discret enabl decid part invest qualifi tax credit lai period limit applic case reduct tax base concern specif natur measur deriv fact newli establish compani invest esp million creat job elig tax incent question geograph specif firm establish oper álava place firm concern favour posit oper spain tax aid implement breach articl treati null void fact commiss initi procedur articl treati respect tax aid scheme basqu countri provid aid similar grant ramondín confirm analysi region govern rioja refer basqu region author argument aid grant ramondín justifi ground alloc taxat power spain region govern rioja dismiss argument stress posit advoc gener abovement join case commiss region govern rioja case law court justic made perfectli clear measur involv benefit restrict firm invest area member state confer firm advantag justifi gener scheme natur tax system question lastli region govern rioja refer judgment spanish suprem court annul tax measur similar ramondín benefit ground creat tax privileg detriment competit distort alloc free movement capit worker principl establish judgment appli judgment deliv high court basqu countri annul tax credit introduc provinc álava spain make comment observ submit interest parti regard ramondín request access file heard commiss point decis state aid address member state question judgment court justic april case accord articl council regul ec march lai detail rule applic articl ec treati articl beneficiari aid measur quot interest parti quot connect court instanc confirm approach court justic rule judgment june join case british airwai commiss paragraph quot regard commiss duti inform interest parti court justic rule public notic offici journal european commun mean inform parti concern procedur initi intermil commiss cite recit point sole aim commun obtain person concern inform requir guidanc commiss regard futur action case commiss germani ecr point quot commiss take view ramondín right quot interest parti quot fulli safeguard public decis initi procedur invit notic quot interest parti quot submit comment vii assess aid vii aid grant ekimen scheme repay grant cover invest award ramondín cápsula abovement ekimen scheme region aid scheme authoris commiss commiss found aid cover gener scheme satisfi condit laid decis approv establish invest question constitut quot initi invest quot purpos guidelin nation region aid view circumst surround ramondín reloc facil rioja basqu countri commiss doubt entir amount ramondín invest consid quot initi invest quot purpos rule govern assess region aid rule quot initi invest quot defin invest fix capit relat set establish extens exist establish start activ involv fundament chang product product process exist establish confirm commiss letter decemb approv ekimen scheme stipul aid provid scheme financ initi invest invest enlarg modernis exist establish invest replac purpos exclud scope scheme inform provid spanish author confirm ramondín decid set factori laguardia oper conjunct logroño plant contrari factori laguardia replac logroño plant ramondín cápsula compani newli creat álava industri activ ramondín decis move factori involv hand close logroño plant open laguardia factori move involv increas product capac creation product line includ line produc lead sheet car batteri mention recit basqu region author confirm award grant esp million eur million ramondín cápsula ramondín cápsula plan creat job addit job transfer logroño site laguardia light inform provid spanish author commiss take view grant award accord rule govern ekimen scheme articl thereof absolut limit laid articl esp million job creat spanish author confirm ramondín invest consist partli move plant logroño site laguardia álava partli increas product capac creat product line make lead sheet car batteri part plant consist machineri equip reinstal figur updat june set tabl show invest account plant gt tabl gt basqu region govern confirm purpos calcul elig cost part invest account give amount esp million eur million elig cost correspond cost includ standard taxabl base calcul net grant equival nge land build plant amount grant eur million repres gross elig cost ceil region aid nge view forego commiss find evid invest laguardia involv quot extens exist establish quot purpos point guidelin nation region aid commiss conclud refund grant cover elig cost award ramondín cápsula accord condit govern ekimen region aid scheme approv commiss vii sale plot land ramondín álava agencia de desarrollo complaint presid autonom commun rioja alleg ramondín purchas plot land laguardia advantag term repli requir provid inform land sale spanish author submit valuat date june sale land public enterpris álava agencia de desarrollo ramondín place octob valuat arriv price esp squar metr industri estat plot acquir ramondín locat estim price servic plot esp squar metr quot pure commerci market valuat quot commun state aid element sale land build public author commiss guidanc member state describ simpl procedur handl sale land build automat preclud exist state aid sale uncondit bid procedur public author intend procedur independ valuat carri independ asset valuer prior sale negoti order establish market basi gener accept market indic valuat standard market price establish minimum purchas price agre grant state aid basi abovement commun commiss take view valuat carri independ asset valuer prior sale negoti make establish market basi gener accept market indic valuat standard commiss find price paid ramondín esp squar metr octob rang esp squar metr determin studi carri independ valuer prior date sale basi commiss conclud price minimum purchas price agre grant state aid commiss found evid state aid involv sale álava agencia de desarrollo ramondín plot land casablanca industri estat laguardia álava price esp squar metr vii tax aid tax credit equival cost invest reduct tax base newli establish compani recal tax relat spanish state basqu countri govern econom agreement establish law subsequ amend law august econom agreement álava provinci council condit maintain establish regul tax system territori except tax custom revenu produc monopoli alcohol regul exclus respons central govern power confer econom agreement álava provinci council establish system tax aid framework corpor tax beneficiari aid natur legal person carri econom activ provinc álava commiss point tax incent similar assess decis tax credit reduct basi assess declar incompat common market decis ec daewoo electron manufactur españa sa notifi spanish author letter date march vii tax credit tax credit grant ramondín govern sixth addit provis provinci law decemb implement budget provinc álava read quot invest tangibl fix asset carri januari decemb exceed esp million decis álava provinci council qualifi tax credit equival amount invest determin álava provinci council offset amount person tax liabil tax credit exce amount tax liabil carri forward year decis álava provinci council decis álava provinci council lai timelimit restrict applic individu case benefit grant provis incompat tax concess invest elig álava provinci council decid durat invest process includ invest made preparatori phase project gener invest quot measur forc financ act year provinci law amend corpor tax act provinci law delet refer period year paragraph financ act year provinci law tax credit equival amount invest maintain amend word provis provinci law decemb decemb principl state aid incompat common market except provid articl treati appli aid quot form whatsoev quot tax measur class aid measur satisfi criteria mention articl spell measur afford beneficiari advantag reduc cost bear busi advantag grant type reduct compani tax burden exempt reduct tax liabil tax credit question undoubtedli fulfil criterion credit ramondín enjoi reduct tax burden equival amount invest determin álava provinci council tax credit timelimit start year compani make profit advantag grant state state resourc loss tax revenu equival state resourc form tax expenditur principl appli aid grant region local bodi member state judgment court justic octob case germani commiss state aid grant tax measur laid law regul administr practic decis tax administr tax credit grant ramondín deriv combin effect budgetari measur individu decis decis octob public author álava provinci council measur affect competit trade member state criterion presuppos beneficiari measur carri econom activ irrespect legal statu method financ court justic repeatedli rule purpos interpret condit intra commun trade deem affect moment beneficiari firm carri econom activ subject trade member state ramondín carri econom activ subject trade member state sector highli competit fourth measur specif select sens favour quot undertak product good quot advantag select grant except gener tax arrang establish law regul administr practic discret tax administr present case advantag select chiefli account discret enjoi administr grant regard condit court justic held kimberli clark sopalin judgment septemb case franc commiss entiti grant advantag enjoi degre latitud enabl vari financi assist regard number consider choic beneficiari amount financi assist timelimit condit provid decid renew measur concern year condit assist grant liabl place firm favour situat meet condit classif aid purpos articl treati adopt decis álava provinci council enjoi pursuant abovement provis discretionari power determin invest tangibl fix asset amount esp million qualifi tax credit decid part invest reduct appli establish timelimit maximum ceil applic case text decis grant tax credit ramondín credit correspond esp million invest invest concern gt tabl gt inform suppli spanish author invest consider purpos grant aid ramondín cápsula ekimen scheme decis stipul timelimit tax credit imposs calcul precis intens advanc basi profit forecast set ramondín busi plan aid intens tax credit nge region ceil nge event álava provinci council reserv determin amount tax credit year depend invest made text decis adopt álava provinci council octob ramondín invest concern quot gt tabl gt quot express quot appli practic concretar tax credit quot context provis enabl author quot determin quot amount credit appli durat invest process includ invest made project prepar phase quot lai quot timelimit restrict applic individu case interpret act adopt virtu discretionari power aim quot appli practic quot tax credit worth mention guidanc judgment deliv high court basqu countri januari case administr state gener council guipúzcoa annul measur allow author provinc guipúzcoa grant tax credit word measur similar provis grant tax credit cover present decis ground judgment high court basqu countri made point regard legal provis enabl tax credit grant quot measur tax credit amount invest determin provinci council benefit decid term amount recipi tax administr violat principl laid articl gener tax law exercis regulatori power adopt administr act tax field constitut regul activ breach principl legal certainti enshrin articl spanish constitut quot lastli commiss analysi find confirm basqu region govern document quot politica industri marco gener de actuación quot industri polici gener implement framework state quot taxat polici essenti boost econom growth assist industri project contribut industri develop basqu countri quot page document state chapter entitl quot taxat polici instrument quot quot independ taxat power enjoi basqu countri prompt seek imagin form tailor made tax treatment prioriti project grant tax incent larg firm quot page discretionari natur tax credit suffici class specif measur state aid commiss consid minimum invest requir esp million qualifi credit high restrict applic practic invest involv rais larg amount capit justifi natur gener scheme tax system except made case spain give justif line logic tax system fact larg firm elig tax credit recipi aid argu fact tax measur question establish threshold esp million make select limit justifi aim attract larg firm álava gener revenu small busi call comment commiss take view differ treatment group econom oper constitut state aid tax social secur system rule affect cost incur busi clear legal provis govern measur member state establish uniform rule contrari rule depart ordinari rule appli categori firm make draw distinct differenti treatment constitut except ordinari rule result applic specif situat principl underli ordinari rule differenti treatment favour undertak depart intern logic ordinari rule court justic establish distinct judgment juli case itali commiss quot conclud partial reduct social charg pertain famili allow devolv employ textil sector measur intend partial exempt undertak industri sector financi charg aris normal applic gener social secur system justif exempt basi natur gener scheme system quot paragraph interpret court justic make conclud convers differenti treatment econom oper justifi basi natur gener scheme system compli articl treati connect commiss take view quot natur gener scheme system quot consist attain object author wish achiev differenti treatment group econom oper case suffici refer econom polici object order evad rule articl treati word justif differenti treatment basi natur gener scheme system provid refer extern object establish demonstr consist measur question intern logic system advoc gener ruiz jarabo colom made point opinion septemb case itali commiss quot prove difficult draw divid line measur constitut public subsidi hand belong gener scheme state tax system system tax relief effect exempt sector group taxpay gener applic tax rule exempt gear object differ primari taxat requir pursu social industri region develop similar object standpoint function resembl respect direct aid measur grant state treat purpos articl treati case state establish demonstr contrari constitut frequent refer measur gener natur fall scope articl end state question intern logic system measur follow rule intent improv condit sector comparison foreign competitor quot paragraph advoc gener la pergola line reason opinion novemb case belgium commiss quot word derog amend introduc disput measur gener social secur system leav place object justifi economi natur arrang ordinari law regard intern logic serv sole purpos arbitrarili benefit undertak specif sector held opinion measur gener aim achiev equal busi gener principl equal treatment recal provis articl treati specif prohibit measur state favour undertak product good expens categori undertak provis adopt capabl appli measur remain subject rule aid oper discrimin unjustifi expressli prohibit treati compli contradict criterion gener measur applic ask account quot paragraph court justic upheld argument judgment deliv case june quot maribel bi ter scheme pursu employ polici mean afford direct advantag relat competit situat undertak concern belong sector econom activ justifi natur scheme social secur system forc belgium quot paragraph high threshold esp million larg investor qualifi tax credit view forego conclud differ tax treatment pursu object foreign intern logic tax system justifi basi natur gener scheme system differ treatment make tax credit specif measur featur identifi earlier mean class aid purpos articl treati thirdli commiss take view temporari annual natur measur fact author discret grant tax credit firm initi invest process period cover measur commiss note measur gener tax legisl annual financ act confirm temporari natur enabl specif project tax credit initi introduc financi year fact subsequ year provis maintain origin word extent financi year onward firm qualifi tax credit unlimit period commiss ground álava provinci council wide discretionari power decid invest elig credit introduc tax credit year subsequ amend measur abolish year commiss take view temporari annual natur measur rule start possibl compat quot natur gener scheme quot tax system temporari natur demonstr aim pursu line requir inher tax system tax credit industri polici instrument facilit larg invest administr consid desir promot regard point commiss refer guidanc judgment deliv high court basqu countri case administr state gener council annul tax credit establish álava provinci council financi year judgment high court held quot gener council provinci council álava defend defend provid justif regard complianc principl proportion achiev object pursu mean measur tax credit author refer temporari except natur measur quot fourthli commiss underlin close similar measur ekimen scheme term object pursu financ invest case geograph scope region case ekimen provinci case tax credit ekimen regard region aid scheme spanish author notifi differ ekimen scheme support industri invest formal distinct minimum invest esp million requir qualifi tax credit effect limit beneficiari industri firm appar differ ekimen scheme tax credit detract realiti situat administr respons taxat industri develop involv promot industri initi basqu countri coordin action object pursu instrument encourag invest tax credit introduc time garapen scheme similar predat ekimen scheme lastli tax credit exist provinc make basqu countri geograph scope instrument line decis ec tax credit grant ramondín amount invest determin álava provinci council constitut state aid mean articl treati letter member state sg april commiss state quot consid member state fail fulfil oblig notifi process put aid effect initi put effect mean action grant aid recipi prior action institut implement aid legisl level constitut rule member state concern aid deem put effect legisl machineri enabl grant formal set quot case measur carri unlawfulli breach provis articl treati vii reduct tax base newli establish compani reduct tax base newli establish compani grant ramondín cápsula laid articl provinci law juli corpor tax read quot compani start busi activ entitl reduct posit basi assess deriv econom activ offset neg base assess aris previou period consecut tax period run period year start busi activ gener posit basi assess qualifi reduct busi fulfil condit start busi acit minimum paid capit esp million activ carri previous directli indirectli ownership busi activ perform premis establish activ carri natur legal person year activ invest esp million tangibl fix asset asset assign activ hire transfer parti purpos requir good acquir leas deem invest tangibl fix asset provid busi undertak exercis purchas option creat job month start busi activ maintain annual averag workforc level point year entitl reduct basi assess expir busi plan cover period year minimum amount invest refer subparagraph minimum number job creat refer subparagraph paragraph incompat tax concess establish invest job creation reduct provid articl request mean applic lodg tax administr check initi requir satisfi notifi applic compani provision authoris formal adopt decis álava provinci council quot class aid reduct tax base satisfi criteria mention articl spell reduct tax base afford ramondín cápsula advantag reduc cost bear busi reduct tax base involv loss tax revenu equival state resourc form tax expenditur reduct tax base affect competit trade member state ramondín cápsula carri econom activ subject trade member state sector highli competit fourth measur specif select sens favour quot undertak product good quot present case reduct tax base select chiefli newli establish compani qualifi articl provinci law make afford newli establish compani favour tax treatment appli busi present market circumst suffici demonstr specif natur measur basi commiss classifi reduct tax base grant newli establish compani state aid mean articl treati specif natur measur strengthen fact busi invest esp million creat job qualifi reduct tax base specif natur measur strengthen purpos set provinci law establish list gener object tax system preambl instrument enumer set object industri polici specif mention aim quot stimul creation busi initi quot object pursu instrument measur aim specif categori newli establish compani point preambl grant reduct tax base year oper make profit state object confirm measur constitut start aid newli establish compani enabl consid compat natur gener scheme tax system question region author demonstr repli commiss letter inform decid initi procedur select natur measur justifi quot natur gener scheme quot tax system concern line decis ec commiss conclud measur question constitut oper aid profit gener futur essenti uncertain calcul precis aid intens involv reduct tax base letter member state sg april commiss state quot consid member state fail fulfil oblig notifi process put aid effect initi put effect mean action grant aid recipi prior action institut implement aid legisl level constitut rule member state concern aid deem put effect legisl machineri enabl grant formal set quot case measur carri unlawfulli breach provis articl treati natur aid grant ramondín ramondín cápsula light commun law except grant basqu author accord condit govern ekimen scheme aid grant scheme approv commiss pursuant nation measur approv commiss notifi plan stage accord articl treati aid illeg commun law articl treati aid meet criteria laid incompat common market case except provid articl treati applic aid pursu object list provis spanish author attempt reli except vii compat aid articl treati list type aid consid compat common market compat determin refer commun refer member state region thereof individu ensur common market function principl establish articl treati except list articl constru strictli examin aid scheme individu aid measur except reli demonstr aid market forc suffici induc beneficiari act enabl object mention except achiev articl except made case aid promot econom develop area standard live abnorm low underemploy municip laguardia locat area qualifi region aid articl treati except provid articl aid question intend promot execut import project common european interest remedi disturb spanish economi displai featur project kind intend promot cultur heritag conserv except provid articl treati concern laguardia locat area qualifi region aid accord provis maximum aid intens allow basqu countri nge assess compat aid measur concern distinct drawn invest aid tax credit oper aid reduct tax base vii invest aid tax credit tax credit award region aid scheme approv commiss grant mean individu decis compet author case impact aid examin context commun court justic confirm interpret hytasa judgment septemb join case spain commiss pyrsa judgment januari case spain commiss individu aid measur class region aid compat common market effect contribut long term develop area effect detriment common interest competit condit commun aid consid compat common market advers affect trade condit extent contrari common interest tax credit treat invest aid case point grant respect product invest initi invest assist area elig invest invest tangibl fix asset land machineri equip plant build municip locat assist area mean articl treati tax credit calcul percentag amount invest standard practic invest aid figur updat june set tabl show invest account plant gt tabl gt commun interest concern outlook tin capsul market segment promis environment requir trend consumpt qualiti wine materi tradition make capsul seal bottl qualiti wine lead year unit state introduc ban lead capsul qualiti wine risk wine contamin content bottl pour european parliament council direct ec decemb packag packag wast reduc consider concentr lead allow packag capsul seal bottl wine regard packag purpos direct result legisl introduc half tin capsul substitut lead capsul ban enjoi consider growth prospect world market amount million unit year wine qualiti appear kei factor determin trend wine consumpt commun consumpt quot tabl wine quot fall sharpli quot qualiti wine quot rise gener observ qualifi quot tabl wine quot categori wine clear identif origin vin de pai landwein indicazion geografica tipica vin de cépage enjoi reviv interest consumpt increas growth market share quot qualiti wine quot reflect increas quantiti produc wine grow year share output rose part increas due reclassif quot tabl wine quot quot qualiti wine quot gt pic file quot en ep quot gt gt tabl gt demand batteri industri continu underpin lead consumpt commun larg result rise demand lead acid batteri automobil industri lead consumpt batteri industri risen level account total refin lead demand batteri industri lead end influenc environment constraint ow lack competit metal gt tabl gt upward trend reflect result batteri manufactur varta group point annual report increas domest demand western european countri north american european market benefit steadi growth demand car batteri industri made larg number small refineri smelter secondari refin plant commun account output tonn oper number oper decreas larg multin main produc group establish oper ramondín output forecast tonn outset rise tonn show margin produc ramondín intend oper subcontract basi job process view forego provid ceil nge observ commiss take view grant tax credit ramondín advers affect trade condit extent contrari common interest regard aid compat common market hand total amount advantag confer mean tax credit excess nge ceil qualifi exempt articl treati stress guidelin nation region aid aid limit longer guarante equilibrium result distort competit advantag aid term region develop regard incompat common market maximum amount aid express term nge deem compat decis calcul compli rule cumul aid order check applic tax credit compli region aid ceil includ rule cumul aid spain submit annual report entir period tax credit forc vii oper aid reduct tax base commiss point tax aid consid invest aid invest constitut tax base case reduct tax base fulfil condit class invest aid regard employ aid link invest depend number job creat minimum invest esp million minimum creation job requir instrument introduc tax concess reduct tax base grant ramondín cápsula class invest aid minimum invest job creation requir calcul specif invest constitut threshold firm qualifi tax concess ramondín cápsula creat job amount advantag confer mean reduct tax base minimum invest job creation requir regard quid pro quo calcul basi amount invest hand commiss consid reduct tax base class oper aid aim reliev ramondín cápsula cost bear dai dai manag usual activ reduct current expens profit ramondín cápsula improv result increas net profit profit tax commiss explain point guidelin nation region aid region aid aim reduc firm current expens oper aid incompat common market type aid exception allow region elig except laid articl treati justifi contribut region develop natur amount aid proport handicap intend allevi commiss note basqu countri area cover articl treati conclud oper aid question qualifi except provid treati incompat common market decis relat tax measur explicitli examin assess measur provid specif tax arrang adopt provinc álava commiss reserv examin measur constitut aid gener scheme appli ramondín viii conclus question respect commiss requir spain provid inform commiss find repay grant cover elig cost award ramondín cápsula accord condit govern ekimen region aid scheme approv commiss state aid involv sale álava agencia de desarrollo ramondín plot land casablanca industri estat laguardia álava price esp squar metr measur cover decis initi procedur articl treati commiss find spain act illeg breach articl treati implement aid reduct tax base newli establish compani provid articl provinci law juli grant ramondín cápsula grant ramondín tax credit cost invest determin álava provinci council decis octob aid refer part aid refer accord rule cumul aid exce ceil nge region aid basqu countri deem incompat common market order reestablish econom condit compani contend grant incompat aid spanish govern step withdraw benefit deriv aid recov beneficiari aid recov accord procedur provis laid spanish law includ interest accru date aid grant date repaid calcul rate equal percentag date refer rate calcul net grant equival region aid spain part aid refer paragraph provid rule cumul aid observ exce ceil nge region aid basqu countri deem compat common market order check applic tax credit compli region aid ceil includ rule cumul aid spain submit annual report entir period tax credit forc adopt decis articl state aid spain implement form grant ramondín sa tax credit cost invest determin álava provinci council decis octob compat common market part aid accord rule cumul aid exce ceil nge region aid basqu countri spain submit annual report entir period tax credit forc order enabl commiss check aid ramondín sa grant accord rule cumul aid exce ceil nge region aid basqu countri articl state aid implement spain incompat common market grant ramondín cápsula sa reduct tax base newli establish busi provid articl provinci law juli grant ramondín sa tax credit cost invest determin álava provinci council decis octob part aid accord rule cumul aid exce ceil nge region aid basqu countri articl spain measur withdraw benefit deriv 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 spain inform commiss month notif decis measur compli articl decis address kingdom spain brussel decemb commiss mario monti member commiss oj footnot observ transmit fax august subsequ post observ transmit fax august subsequ post scheme approv commiss letter sg decemb state aid decre basqu region govern establish scheme decre decemb publish boletín ofici del paí vasco offici journal basqu countri maximum limit region aid basqu countri accord spanish region aid map oj sixth addit provis provinci law norma foral decemb boletín ofici del territorio histórico de álava offici journal provinc álava botha valid extend end addit provis provinci law decemb botha end point singl derog provis provinci law juli botha seventh addit provis provinci law decemb botha januari tax credit grant pursuant addit provis provinci law decemb botha januari pursuant seventh addit provis provinci law decemb botha articl provinci law juli corpor tax oj oj oj oj report unoffici languag version websit court justic european commun http curia eu int en juri index htm letter mention decis initi procedur footnot ramondín manag director inform presid autonom commun rioja ramondín leav rioja set oper laguardia ow econom tax incent offer provinc álava rioja offer make quot invest quot ecr oj ecr ii footnot commiss commun region aid system oj point annex definit quot initi invest quot definit reproduc point guidelin nation region aid point annex mention footnot footnot quot articl refund grant aid grant form refund grant cover elig invest award accord condit grant invest cost deem elig award gener measur case strateg project invest project involv signific job creation creat job entail invest worth esp million percentag increas point busi project carri preferenti interest area provid articl decre receiv addit grant invest cost deem elig percentag increas point criteria extent project integr basqu countri industri base invest basqu countri strateg sector number job creat project quot quot articl limit maximum amount compat aid maximum refund grant award invest project esp million job creat case strateg project maximum amount grant exce esp million quot footnot footnot footnot articl econom agreement amend law august footnot regard concept quot tax expenditur quot quot tax expenditur recent experi quot oecd pari stanlei surrei tax incent devic implement govern polici comparison direct govern expenditur harvard law review volum page ecr ecr report opinion advoc gener darmon join case sloman neptun ecr paragraph ecr report unoffici languag version websit court justic footnot report unoffici languag version websit court justic footnot report unoffici version websit court justic footnot report footnot quot competit law european commun volum ii rule applic state aid quot provis relev purpos assess aid quot footnot judgment refer footnot point decis footnot footnot footnot ecr ecr oj european commiss director gener agricultur cap work document situat outlook wine sector june panorama eu industri pp manag report group varta ag http compani year html method calcul net grant equival annex guidelin nation region aid refer footnot accord point guidelin nation region aid refer footnot aid intens ceilin appli total aid assist grant concurr region scheme ii aid local region nation commun sourc footnot footnot annex guidelin nation region aid refer footnot footnot commiss letter member state sg march judgment court justic march case belgium commiss ecr footnot