commiss decis decemb aid scheme implement franc takeov firm difficulti notifi document number french 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 framework notic applic state aid rule measur relat direct busi taxat hereinaft call notic commiss examin review tax aid scheme forc member state present proceed view context letter date septemb commiss request inform franc tax exempt provid articl septi gener tax code tax exempt notifi prior implement requir articl treati letter date septemb vb myg french author request addit period month suppli inform grant commiss octob novemb commiss remind view obtain request inform decemb vb myg french author provid part inform request commiss letter date march commiss request miss inform furnish april vb myg letter date august commiss initi formal investig procedur decis initi procedur publish offici journal european commun commiss invit interest parti submit comment measur commiss receiv comment interest parti letter date septemb french author ask dai extens time submit comment grant commiss comment french govern final receiv decemb detail descript scheme articl septi gener tax code introduc articl budget law articl exempt corpor tax period year compani creat activ industri firm difficulti articl septi amend time amend clarifi condit applic tax exempt extend scope complet autono mou branch industri activ form subject transfer firm difficulti form subject transfer order court amend introduc concern condit applic law januari restructur judici liquid firm articl septi origin refer amend made replac refer law refer articl commerci code codifi law exempt grant automat takeov concern firm difficulti form subject transfer order court part insolv proceed pursuant articl seq commerci code exempt grant consent minist budget case restructur procedur implement takeov carri part transfer order court pursuant law concern entir enterpris complet branch industri activ takeov affect industri establish difficulti industri firm difficulti minist decis case involv industri programm worth ff million approxim eur million tax firm annual turnov excess ff billion approxim eur million capit held firm consolid turnov exce ff billion case decis head tax offic département firm regist offic consent condit met takeov object industri firm complet autonom branch industri activ establish perform industri activ statu quot firm difficulti quot confirm consist financi situat render cessat busi immin compani creat sole purpos take industri activ difficulti capit compani directli indirectli held partner associ manag indirect holder capit firm difficulti year preced takeov event takeov industri establish difficulti industri firm newli creat compani legal econom independ transferor firm final accord articl gener tax code firm benefit exempt articl septi benefit agreement compet local author exempt busi tax properti tax period year french author provid inform size beneficiari measur tabl amount aid grant tabl data relat case consent minist tax administr concern case benefit scheme grant automat tabl gt tabl gt tabl gt tabl gt reason initi procedur decis initi formal procedur commiss consid exempt tax grant compani take firm difficulti amount aid fall articl ec treati preliminari view scheme confer advantag beneficiari reliev charg born french firm corpor tax properti tax busi tax entail forgo tax revenu commiss express doubt compat measur guidelin aid firm difficulti region aid guidelin comment franc letter date decemb french author submit comment commiss author provis constitut state aid mean articl treati altern scheme consid state aid deem scheme justifi commun guidelin aid rescu restructur firm difficulti french author exempt provid articl septi gener tax code consid state aid benefit firm result transfer asset independ sector activ french author provid inform sector beneficiari exempt belong includ shipbuild motor industri hold compani print industri leather industri paper industri chemic industri product telecommun equip french author opinion exempt constitut derog gener tax regim exempt busi tax properti tax french author reserv firm justifi decis local author refer financi autonomi author discret appli exempt exempt applic firm establish territori french govern argu exempt consid neutral point view intra commun trade main reason temporari natur low level aid compar cost purchas firm difficulti case commiss examin measur light guidelin aid rescu restructur firm difficulti french author put forward number argument emphasis grant exempt condit exist restructur programm viabil programm examin judg hear insolv matter tax author authoris exempt restructur plan ensur agre exempt exce minimum sustain firm restructur period french author point year time limit exempt render measur insuffici cover financi firm assess aid decis concern scheme examin aid grant individu case instanc commiss decid examin categori individu case merit separ assess consid observ french author commiss maintain posit express letter august initi formal procedur scheme examin constitut state aid mean articl treati commiss consid measur contain articl septi french gener tax code fulfil criteria laid articl treati advantag measur confer advantag commiss reli establish case law court justic consid decis make practic concept aid embrac posit benefit measur form mitig charg includ budget undertak articl septi grant exempt corpor tax profit earn year creation compani take firm difficulti measur contrari french author maintain derog gener french tax system payment tax quot legal person carri busi lucr econom activ quot corpor tax charg born french compani exempt reliev compani newli creat asset firm difficulti cost born competitor confer advantag state point commiss notic exempt tax consid form advantag addition articl gener tax code provid firm benefit exempt corpor tax articl septi benefit agreement compet local author exempt busi tax properti tax period year exempt constitut advantag charg born firm franc state resourc measur financ state resourc point notic state loss tax revenu equival consumpt state resourc form fiscal expenditur exempt compani corpor tax profit properti busi tax french author central local forgo revenu constitut state resourc french author estim year exempt corpor tax result cost eur million measur grant state resourc effect intra commun trade thirdli measur affect intra commun trade distort threaten distort competit inform provid french author firm benefit measur issu belong sector activ expos strong competit commun shipbuild motor industri chemic paper textil contrari french author assert commiss measur neutral point view intra commun trade account temporari natur small amount compar cost take firm difficulti argument support view point notic confirm establish case law fact aid small amount alter natur aid newli creat compani aid affect intra commun trade authoris case reason commiss consid measur issu appli highli competit sector case affect intra commun trade distort threaten distort competit select aid lastli measur select measur issu applic compani newli creat industri activ firm difficulti condit met order benefit exempt strict compani take fail firm part insolv procedur obtain consent ministri financ local author benefit french author maintain measur open sector decis initi procedur commiss note benefit measur expressli limit industri sector exclud servic sector commiss observ decis account gdp job franc suggest measur select inform suppli subsequ french author show hold compani firm consult benefit corpor tax exempt belong industri sector exist case show measur open condit firm involv industri activ event sector activ benefit provis articl septi provis cover firm fact gener rule franc firm pai corpor tax busi tax properti tax confirm court instanc mere fact advantag limit newli creat compani exclud compani advantag consid select true newli creat compani fulfil requir order qualifi exempt take industri activ firm difficulti independ previou partner associ manag major sharehold transferor firm select charact measur born small number firm benefit measur grant consent compar number firm liabl tax question mention number firm newli creat franc period french author put forward argument justifi measur base natur gener scheme french tax system commiss consid justif reli present case hand commiss consid local author exercis discretionari power grant exempt busi properti tax compani take activ difficulti inform furnish french author clear grant exempt local author hold good compani newli creat firm difficulti establish territori fact alter conclus select charact exempt exempt busi properti tax grant case case basi appli group undertak fulfil strict condit set articl septi gener tax code conclud element inher concept state aid present measur question constitut state aid scheme mean articl treati de minimi advantag question limit amount scheme de minimi provis rule individu case advantag grant accord condit laid commun rule de minimi aid commun guidelin state aid small medium size enterpris adopt commiss hereinaft call sme guidelin definit time meant de minimi aid point set scope de minimi rule aid amount eur firm period year broad type expenditur invest train result payment aid eur respect type expenditur aid scheme amount aid paid firm type expenditur year period limit figur longer subject prior notif articl articl treati proviso individu notif aid scheme includ express condit aid firm receiv respect type expenditur sourc scheme total aid firm receiv eur limit point state de minimi rule appli sensit sector steel shipbuild synthet fibr motor industri agricultur fisheri transport coal industri commiss notic de minimi aid modifi de minimi rule set sme guidelin total maximum amount de minimi aid increas eur year period begin de minimi aid grant ceil appli total public assist consid de minimi aid affect possibl recipi obtain aid scheme approv commiss rule appli industri cover ecsc treati shipbuild transport aid expenditur connect agricultur fisheri articl commiss regul ec januari applic articl ec treati de minimi aid extend scope de minimi rule sector except transport sector activ link product process market product list annex treati aid export relat activ aid directli link quantiti export establish oper distribut network current expenditur link export activ aid conting domest import good articl regul total de minimi aid grant enterpris exce eur period year ceil appli irrespect form aid object pursu line interpret adopt commiss scrutini notifi measur predat entri forc regul ec carri light regul rule forc aid measur implement appli aid exempt regul instanc implement measur question constitut state aid compli condit laid regul ec altern de minimi rule forc advantag grant compat gener remark measur constitut aid scheme mean articl compat assess light except laid paragraph articl except laid articl articl point applic invok french author hand except relat develop area sector laid articl point examin aid promot develop sector view natur measur issu relev criteria aid rescu restructur firm difficulti aid small medium size enterpris announc decis initi formal investig procedur commiss analys measur light commun guidelin state aid rescu restructur firm difficulti region aid accord commiss notic determin applic rule assess unlaw state aid measur examin light guidelin forc time aid grant commiss examin aid question light rule applic aid small medium size enterpris connect rule applic foremost exempt regul forc todai altern notic forc time aid grant appli aid rescu restructur firm difficulti regard rule aid rescu restructur firm difficulti set provis applic present case ow fact measur enact forc todai point commiss eighth report competit polici commun guidelin state aid rescu restructur firm difficulti publish guidelin publish respect french author put forward quot subsidiari quot argument justifi measur guidelin stress applic exempt depend exist restructur programm approv judg case judici procedur open tax author judici intervent point firm correspond commun concept firm difficulti benefit measur question absenc express definit guidelin list typic symptom sign firm correspond basic criteria appli previous mechan aid form exempt corpor tax presuppos beneficiari make profit year doubt firm gener profit quickli deem firm difficulti regard period point nation measur authoris rescu aid aid commiss eighth report competit polici consist cash aid form loan guarante loan bear normal commerci interest rate restrict amount need firm busi paid time need gener month draw recoveri measur advers effect industri situat member state condit met measur question case restructur aid report requir submiss sound restructur programm capabl restor viabil activ concern intens amount aid exce minimum need support firm restructur period limit time gradual reduc report stress reduc minimum distort competit result type aid sensit sector condit met measur question restructur programm concern judici procedur articl french commerci code set requir offer purchas firm branch activ difficulti satisfi approv judg offer includ oper financ forecast transfer price method payment level prospect employ busi activ creat guarante obtain order ensur execut offer forecast asset sale year transfer code determin criteria mainten employ guarante payment creditor contrari requir rule state aid restructur firm difficulti set commiss eighth report competit polici account effect aid competit market situat impact competitor exist aid account part judici procedur similarli apprais restructur programm carri tax author factor account capac restructur programm ensur last mainten busi activ competit consider absent addit intens aid limit strictli gradual reduc requir abovement rule amount aid depend sole capac firm gener profit larger profit larger amount aid period commun guidelin essenti rule rescu aid eighth report competit polici measur issu declar compat rule reason paragraph relat restructur aid guidelin principl avoid undu distort competit rule set eighth report competit polici guidelin requir limit aid strict minimum need complianc specif implement rule sensit sector rule compli case clear paragraph scheme aid firm difficulti condit justifi basi guidelin measur benefit sme point guidelin defin sme enterpris employe annual turnov exceed ecu million balanc sheet total exceed ecu million own compani sme inform provid french author restrict larg firm benefit firm benefit measur part consent procedur similarli consent grant financ ministri relat firm turnov higher eur million basi criteria guidelin firm aid scheme aid receiv individu notifi point respect sme commiss state point guidelin view limit neg impact aid competit requir restructur aid sme meet strict condit aid restructur larg firm capac reduct employ oblig point guidelin stipul approv sme aid scheme identifi firm elig circumst aid grant maximum amount point requir submiss plan restor viabil reason time scale base intern factor plan account advers effect competitor provid aid proport restructur cost benefit french measur part set ceil aid amount identif elig firm rel judg tax author give agreement entiti take activ difficulti benefit exempt point judg tax administr consid question competit restructur programm approv basi stabil viabil impact competit evalu scheme aid grant sme newli creat basi articl septi satisfi requir guidelin state aid rescu restructur firm difficulti lastli regard period present dai point guidelin limit form durat amount rescu aid requir overspil effect member state reason recit french scheme fulfil condit relat restructur aid point guidelin requir measur mitig advers effect aid competitor aid limit strict minimum need enabl restructur undertaken light exist financi resourc compani sharehold busi group belong scheme issu take account effect aid determin amount sole refer tax due shown recit approv basi possibl approv aid scheme restructur small medium size enterpris provid part guidelin suffic french scheme reserv enterpris case sme ensur aid amount limit strict minimum requir point guidelin addit point guidelin expressli newli creat compani elig rescu restructur aid emerg liquid previou firm take firm asset posit event creation compani subsidiari vehicl receiv asset possibl liabil inform provid french author tax benefit grant exclus firm sole purpos restart fail busi newli creat reason limit case subsidiari creat takeov vehicl person previous held directli indirectli fail firm capit hold entiti legal econom independ transferor entiti tax exempt grant articl septi gener tax code justifi term guidelin rescu restructur aid region aid measur examin light provis region aid instrument relev examin commiss commun region aid system period guidelin nation region aid period present commun point annex initi invest includ quot invest fix asset takeov establish close close takeov place quot commun aid initi invest authoris limit laid point commun case franc ceil net grant equival initi invest appli oversea depart part franc receiv region develop premium commun authoris aid intens differenti region subsequ ceil applic oversea depart remain elig region ceil applic mainland franc set region plan grant map approv commiss decis eec octob demarc area benefit region plan grant scheme franc subsequ amend thereto present case instanc exempt corpor tax directli applic transfer establish take place part insolv procedur consid establish close hold true exempt grant tax administr condit met order obtain consent firm financi situat render cessat busi immin provis commun applic present case commiss consid declar compat treati aid grant entri forc commun amount ceil intens applic region concern time grant increas bonu provid case aid sme guidelin concern point thereof state purchas establish close close purchas regard initi invest establish concern belong firm difficulti except abolish point commun guidelin state aid rescu restructur firm difficulti reason commiss consid involv present case fact takeov establish quot close close takeov place quot period march octob abovement except applic measur constitut tax exempt benefit sole compani take activ deduc confer advantag firm difficulti transfer activ guidelin provid point aid initi invest made condit mainten invest question minimum period year present case rule individu instanc exempt cover part price paid establish asset land build plant machineri consid compat aid condit mainten invest minimum period year condit expressli laid articl septi fulfil specif situat lastli point guidelin intens aid adapt account natur aid region period elig region ceil intens applic franc result region aid map approv commiss decis march case scheme form subject matter present decis limit intens aid form tax advantag ground aid grant scheme compat common market grant firm situat elig region intens authoris region condit invest question maintain minimum period year aid sme thirdli regard rule applic aid sme point straight french measur limit sme scheme declar compat basi individu instanc aid keep condit laid regul ec altern earlier provis aid sme articl regul ec declar compat exempt notif requir aid invest tangibl asset carri small enterpris intens medium size enterpris intens subject fulfil condit lai pursuant articl point regul invest fix asset undertaken form takeov establish close purchas regard invest tangibl asset reason recit commiss consid french scheme appli instanc takeov establish close close purchas aid grant sme scheme compat common market fulfil condit laid regul ec condit laid framework favour regul ec analys greater detail conclus compat view scheme incompat common market aid grant scheme fulfil criteria commun region aid system guidelin nation region aid aid grant accord regul ec declar compat common market recoveri monitor repay measur issu introduc commiss request inform time septemb interrupt year limit period provid council regul ec march lai detail rule applic articl ec treati tax exempt constitut unlaw aid notifi commiss aid grant septemb recov notifi aid scheme unlaw aid scope regul ec previous applic de minimi rule regul ec likewis unlaw virtu commiss establish decis make practic aid grant unlawfulli incompat light articl treati recov beneficiari practic confirm articl regul ec pursuant articl member state concern measur recov aid beneficiari order establish number case recoveri effect keep duti loyal cooper member state commiss consid franc draw list enterpris fall scope regul ec de minimi rule regul ec fulfil criteria commun region aid system guidelin nation region aid conclus commiss find franc unlawfulli implement aid scheme grant tax exempt compani take activ firm difficulti breach articl treati consid scheme justifi basi guidelin applic aid rescu restructur firm difficulti basi rule applic region aid incompat common market commiss consid franc measur recov aid beneficiari scheme prejudic case come regul ec de minimi rule prejudic individu case amount aid grant found wholli partli compat accord commun region aid system guidelin nation region aid regul ec commiss franc return attach questionnair current statu recoveri procedur draw list beneficiari recoveri relat adopt decis articl state aid scheme provid articl septi gener tax code form scheme tax exempt compani take asset firm difficulti franc implement breach articl treati incompat common market prejudic articl articl exempt grant scheme refer articl constitut state aid fulfil condit laid regul ec de minimi rule applic time grant articl aid grant scheme refer articl fulfil condit laid commun region aid system guidelin nation region aid regul ec compat common market amount admiss intens articl franc abolish aid scheme refer articl articl franc measur recov beneficiari aid grant scheme refer articl 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 compound basi accord commiss commun interest rate appli aid grant unlawfulli recov articl franc inform commiss month notif decis measur order compli articl franc furnish inform basi attach questionnair draw exhaust list compani grant exempt scheme refer articl amount paid case franc draw list compani receipt aid scheme refer articl fulfil condit laid regul ec de minimi rule applic time grant aid regul ec commun region aid system guidelin nation region aid list amount aid compani receiv articl decis address french republ brussel decemb commiss mario monti member commiss oj oj point notic footnot law offici journal french republ decemb judgment case adria wien pipelin ecr paragraph articl paragraph gener tax code case steenkolenmijnen ecr recent judgment case altmark tran report paragraph point notic paragraph decis case adria wien pipelin cite paragraph seq join case territorio histórico de álava ecr ii paragraph oj oj oj inter alia commiss decis ec novemb aid scheme implement germani thuringia loan programm small medium size enterpris oj oj criteria result interpret commiss regul ec januari applic articl ec treati state aid small medium size enterpris oj abovement notic henceforth set expressli paragraph articl insert regul adopt principl commiss decemb oj oj point point oj oj list annex decre april offici journal french republ april oj inter alia commiss decis case point commun guidelin state aid small medium size enterpris point commun guidelin state aid small medium size enterpris oj sixth report competit polici point commun framework oj annex inform sheet recoveri unlawfulli grant aid total number aid recipi total amount aid grant total amount aid recov author calcul amount aid recov princip interest measur secur effect repay aid accord articl council regul ec legal basi measur measur secur effect repay aid accord articl council regul ec legal basi measur date aid recov comment accord commiss commun interest rate appli aid grant unlawfulli recov oj refer rate appli compound basi calcul compound interest annual basi formula interest capit interest rate number year capit