commiss decis decemb direct tax incent favour compani take part trade fair abroad notifi document number italian text 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 procedur itali enact decre law septemb lai urgent measur promot develop correct trend public financ dl publish offici gazett italian republ octob articl dl specif tax incent particip trade fair abroad subsequ convert amend law novemb publish offici gazett italian republ novemb letter date octob commiss invit italian author provid inform incent question entri forc view establish constitut aid mean articl ec treati letter commiss remind itali oblig articl ec treati notifi commiss measur constitut aid implement letter novemb novemb italian author provid inform request letter date decemb commiss remind itali oblig articl ec treati invit italian author inform beneficiari tax incent question consequ envisag treati articl council regul ec march lai detail rule applic articl ec treati event incent question found constitut aid implement prior authoris commiss letter march sg commiss inform itali decid initi procedur laid articl ec treati respect itali tax incent favour undertak take part trade fair abroad letter june italian author submit observ commiss decis initi formal investig procedur publish offici journal european commun invit interest parti submit observ comment receiv ii descript measur articl dl undertak liabl corpor incom tax itali busi date scheme enter forc reduc taxabl incom amount expens directli incur respect particip trade fair abroad provis appli exclus expens incur beneficiari tax year dl enter forc octob undertak busi cycl calendar year measur affect determin taxabl incom articl dl reduct taxabl incom addit ordinari deduct beneficiari declar incom cost particip trade fair abroad gener rule deduct busi cost particip trade fair abroad articl italian incom tax code tuir make distinct advertis promot cost includ trade fair cost hand agenc cost advertis promot cost deduct full tax year incur equal instal year agenc cost deduct amount equal instal period year respect categori expens particip trade fair word articl dl incent provid scheme limit cost exhibit product cost incur connect particip trade fair includ amount elig aid scheme italian author benefit appli irrespect classif expens subject differenti tax treatment itali explain expens particip trade fair treat alik order overcom difficulti classifi expenditur item categori articl dl expressli exclud elig amount sponsor cost form part advertis cost ordinarili deduct full articl tuir iii ground initi procedur letter march initi formal investig procedur commiss consid measur fulfil criteria class state aid articl ec treati commiss view scheme confer select advantag beneficiari appear benefit compani engag exhibit product export exclud busi activ italian compani trade good exclus italian market provid servic compani trade good suitabl exhibit trade fair take part trade fair itali exclud scheme commiss opinion scheme favour italian undertak particip trade fair abroad strengthen posit respect foreign competitor includ foreign trader compet undertak question italian foreign market foreign competitor establish itali compet beneficiari italian market commiss final consid select charact tax advantag issu justifi natur gener scheme italian tax system compens expens incur abroad account particip trade fair aid conting specif foreign tax financi burden impos except provid articl ec treati appli advantag link expens elig aid block exempt regul commun guidelin block exempt regul sme aid particip trade fair admiss exce elig cost particip sme fair exhibit tax incent question concern compani cost take part trade fair abroad iv comment itali respons apprais made commiss letter march initi formal investig italian author rais main observ aim demonstr scheme issu discrimin potenti beneficiari branch distribut trade constitut gener measur open undertak engag trade activ italian author measur applic distinct sector economi open undertak liabl italian busi taxat provid incur cost respect particip trade fair abroad italian author point tax incent question appli undertak perman establish abroad add tax incent strictli link cost incur take part trade fair abroad provid disproportion tax benefit italian author scheme promot particip trade fair abroad separ busi activ invest open undertak italian govern intend encourag gener econom polici object italian author final clarifi advantag appli undertak perman establish abroad expenditur incur take part trade fair charg head offic itali italian author argu measur put export undertak disadvantag contrari offer incent find worthwhil particip fair kind undertak oper sector produc good servic trade export competit undertak oper sector produc good servic italian author stress measur forc year advantag undertak particip trade fair abroad significantli distort function common market assess measur state aid mean articl ec treati consid observ submit italian author commiss maintain posit express letter march initi formal investig procedur scheme examin constitut state aid cumul fulfil relev criteria laid articl ec treati consid aid measur afford beneficiari advantag reduc cost bear busi undertak itali liabl corpor incom tax charg net profit result differ gross revenu busi expens account scheme afford beneficiari econom advantag consist reduct taxabl profit amount cost incur take part trade fair abroad addit ordinari deduct gross revenu permit tax purpos beneficiari undertak incur cost post account neg adjust effect lower corpor incom tax burden tax year question advantag final result lower payment tax due year constitut financi benefit beneficiari submiss itali observ scheme question confer signific competit advantag beneficiari effect limit cost incur mechan appli deduct allow italian incom tax code tuir commiss consid italian author recognis deduct issu extraordinari respect normal deduct allow tax purpos view advantag reduc cost born undertak liabl corpor incom tax itali commiss confirm apprais scheme question beneficiari econom financi advantag take form reduct taxabl profit itali advantag grant state state resourc italian author submit object commiss confirm apprais made initi formal investig procedur advantag attribut state consist forgo tax revenu collect italian treasuri measur specif select favour quot undertak product good quot italian author essenti maintain measur open undertak taxabl itali carri invest favour italian govern econom polici object pursu scheme question attent scrutini commiss confirm opinion except tax deduct scheme enact itali constitut specif scheme favour undertak incur elig expens concern particip trade fair abroad exclud undertak particip fair principl open undertak particip trade fair abroad voluntari basi scheme effect favour undertak engag export open busi sector case law court justic advantag grant undertak carri export activ incur expens relat activ select natur commiss accept argument put forward italian author undertak involv trade export compar involv trade scheme gener commiss consid advantag confer exclud specif expens tax base limit undertak carri export activ top ordinari tax deduct consid gener measur commiss note italian author demonstr measur justifi natur gener scheme tax system event advantag confer beneficiari consist intern logic italian tax system except temporari natur commiss confirm view scheme specif favour undertak engag export quot exhibit product quot trade fair abroad oppos servic undertak undertak trade good suitabl exhibit trade fair undertak take part trade fair itali commiss confirm initi doubt compani subject tax itali entitl level benefit respect trade fair part abroad italian author confirm expens elig incent issu includ incur foreign perman establish italian compani assum degre independ head offic provid articl tuir relev tax convent forc countri perman establish situat itali maintain advantag question applic accord articl dl expens question directli incur italian beneficiari oblig foreign establish branch italian compani charg expens question directli italian offic order benefit tax reduct question effect exclud foreign establish italian base undertak advantag issu commiss conclud reason scheme open undertak equal basi final measur affect competit trade member state itali essenti maintain measur affect competit altern effect competit insignific short durat scheme question effect measur commiss confirm apprais made initi formal investig line settl case law court measur distort competit suffici recipi aid compet undertak market open competit commiss confirm measur distort competit trade member state object effect specif concern improv trade condit beneficiari export good foreign market directli affect compani activ intern trade includ intra commun trade aid extra commun export activ affect intra commun trade distort competit commun commiss accept argument scheme limit effect competit fact measur remain forc year rule possibl amount involv larg signific effect market true beneficiari larg compani part trade fair aid limit absolut term amount substanti event limit amount aid rule possibl competit trade member state distort addit reason assum short period valid measur undertak part trade fair benefit advantag provid compani decis enter market measur aim benefit firm commonli trade fair includ compani main busi object specif organis manag exhibit product trade fair disproportion benefit incent issu expressli exclud scope articl dl legal scheme italian author put scheme effect prior notif commiss fail fulfil oblig articl ec treati measur constitut state aid mean articl ec treati put effect prior approv commiss class illeg aid compat measur constitut state aid mean articl ec treati compat assess light except provid articl ec treati italian author explicitli challeng commiss assess set letter march initi formal investig except provid articl ec treati state aid consid compat common market appli present case commiss confirm assess set point letter march advantag question link expens elig aid block exempt regul commun guidelin special refer particip trade fair articl commiss regul ec januari applic articl ec treati de minimi aid aid particip trade fair admiss exce elig cost particip sme fair exhibit tax incent question concern compani cost take part trade fair abroad except provid articl ec treati concern aid social charact grant individu consum aid make good damag caus natur disast except occurr aid grant area feder republ germani appli case scheme qualifi except allow articl ec treati aid promot econom develop area standard live abnorm low underemploy scheme consid project common european interest remedi disturb itali economi provid articl ec treati object promot cultur heritag conserv provid articl ec treati final scheme question examin light articl ec treati articl authoris aid facilit develop econom activ econom area aid advers affect trade condit extent contrari common interest tax advantag grant scheme link specif invest job creation specif project simpli constitut reduct cost born firm concern export busi regard export link oper aid line commiss standard practic aid consid incompat common market commiss observ measur found facilit develop econom activ internationalis italian busi result increas volum trade commiss rule possibl extent rel effect intra commun trade contrari common interest vi conclus commiss conclud tax incent grant measur constitut oper aid qualifi except prohibit incompat common market commiss find itali illeg implement measur question illeg grant state aid found incompat common market natur consequ find aid recov beneficiari recoveri aid competit posit exist aid grant restor present procedur close end tax year scheme forc tax liabil beneficiari definit commiss rule possibl firm benefit aid term lower part payment tax relat current tax year commiss note open formal investig italian author publicli warn scheme potenti beneficiari consequ commiss find measur question constitut incompat aid commiss consid order recov aid made beneficiari itali enjoin potenti beneficiari scheme month adopt decis reimburs aid interest accord commiss regul ec april implement council regul ec lai detail rule applic articl ec treati aid made reduct payment tax due current tax year itali collect entir tax due mean final schedul payment event full recoveri complet latest end tax year date notif present decis itali provid commiss questionnair annex decis list beneficiari concern measur plan secur effect recoveri illeg state aid month adopt decis document give evid recoveri proceed initi beneficiari illeg aid circular recoveri order transmit commiss decis concern scheme implement immedi includ recoveri aid grant scheme prejudic possibl part aid grant individu case deem compat articl block exempt regul sme adopt decis articl state aid scheme form tax incent favour compani take part trade fair abroad provid articl decre law septemb itali unlawfulli put effect breach articl ec treati incompat common market itali abolish aid scheme refer paragraph articl itali measur recov beneficiari aid refer articl unlawfulli made recoveri effect delai accord procedur nation law aid made mean lower part payment tax due current tax year itali collect entir tax due mean final schedul payment case itali recov tax due latest end tax year date notif decis aid recov bear interest run date put dispos beneficiari actual recoveri calcul accord articl regul ec articl month date notif decis itali inform commiss questionnair annex decis measur compli period time refer paragraph itali enjoin beneficiari aid refer articl reimburs illeg aid interest transmit document give evid recoveri proceed initi beneficiari illeg aid articl decis address republ itali brussel decemb commiss neeli kroe member commiss oj oj regul amend act access footnot judgment court decemb join case commiss european commun french republ ecr judgment court june case hellen republ commiss european commun ecr judgment juli case kingdom spain commiss european commun ecr instanc judgment court instanc april case het vlaams gewest flemish region commiss european commun ecr ii judgment court march case kingdom belgium commiss european commun ecr text materi error sentenc read quot special refer particip trade fair articl commiss regul ec januari applic articl ec treati state aid small medium size enterpris quot regul found oj incorrectli state end footnot oj oj annex inform implement commiss decis aid scheme itali tax incent favour compani take part trade fair abroad total number beneficiari total amount aid recov explain detail amount aid recov individu beneficiari calcul princip interest total amount unlaw aid grant scheme recov gross aid equival price total number beneficiari unlaw aid grant scheme recov measur plan recov aid describ detail measur measur plan ensur effect recoveri aid relev legal basi measur plan date recoveri aid complet inform individu beneficiari provid detail beneficiari unlaw aid grant scheme recov tabl overleaf ident beneficiari amount unlaw aid grant currenc amount reimburs currenc