commiss decis relat ministeri decis greek govern establish special singl tax undertak greek text authent eec commiss european commun regard treati establish european econom commun subparagraph articl thereof notic accord abovement articl interest parti submit comment regard comment learn greek govern plan introduc special singl tax undertak commiss request greek author inform scheme greek govern notifi commiss ministeri decis establish tax scheme forc march tax question calcul basi net profit earn undertak month account period financi year period juli june deduct profit gross export earn account period question percentag tax vari profit earn undertak tranch dr ecu tranch dr ecu tranch dr ecu tranch excess dr ecu tax payabl monthli tranch decemb ii ministeri decis establish tax scrutin light articl treati examin decis take account inform suppli greek author commiss decid initi procedur provid articl treati respect aid element contain chiefli ground constitut aid export member state incompat articl treati inelig except provid paragraph articl letter date octob commiss gave greek govern notic submit comment commiss inform member state letter date januari interest parti notic offici journal european commun open procedur observ greek author respons open procedur fact commiss letter date novemb extend deadlin repli decemb observ receiv member state trade associ undertak iii special singl tax undertak greec measur affect undertak export earn exempt tax respect profit made export effect respect beneficiari undertak equival export aid exempt question regard constitut aid commiss consid aid export member state caught prohibit articl treati incompat common market affect trade extent contrari common interest greek aid question directli affect trade member state tax exempt grant respect profit export member state total greek export ecu million ecu million third result export member state comparison export relat product statist show signific number export cement aluminium process cotton sector export repres approxim product ecu million cement ecu million aluminium ecu million cotton aid question liabl affect trade member state greec commun countri exempt question facilit export greek undertak member state distort competit common market enabl undertak avoid pai part tax profit effect increas undertak financi resourc financi aid grant strengthen posit relat competitor member state competit posit consid affect aid actual natur aid reason award suffici reason arriv conclus court confirm point view case netherland leeuward papierwarenfabriek bv commiss state case circumst aid grant suffici show aid capabl affect trade member state distort threaten distort competit iv view consider exempt question effect aid grant state resourc favour undertak cover articl treati decis cover aid grant product trade good list annex ii treati respect paragraph sentenc paragraph articl treati applic pursuant articl council regul articl treati aid meet criteria laid primcipl incompat common market except principl provid paragraph articl applic case natur aid measur direct attain object articl treati list aid compat common market compat treati determin context commun singl member state order ensur proper function common market regard principl embodi articl treati except provid articl treati constru narrowli aid scheme individu aid award scrutin invok commiss satisfi aid market forc insuffici guid recipi pattern behaviour serv object except regard except provid articl aid promot econom develop region standard live abnorm low employ greec regard meet definit commiss approv award aid condit invest major expans convers oper requir massiv invest own consider cost involv aid measur question consid satisfi condit exempt except provid articl obviou measur question intend promot execut import project common european interest except provid articl refer aid intend remedi disturb economi member state note commiss past decis eec eec author greek author continu adopt specif aid measur offset balanc payment difficulti exchang rate pressur author award export subsidi specif period pursuant articl treati commun loan ecu million grant greec purpos measur question framework author qualifi exempt part articl treati lastli except provid articl commiss point aid export member state natur breach fundament principl unifi market reaffirm achiev singl market commiss consid aid intens form motiv purpos liabl jeopard object market attach greatest import greek measur region aid regard aid facilit develop region mean articl clear purpos greek aid gener specif direct develop activ direct effect sell price recipi product qualifi except articl aid facilit develop certain activ manifestli advers affect trade extent contrari common interest commiss accord case law court justic notabl judgment juli case februari case requir incompat aid recov case question greek govern requir modifi scheme special singl tax undertak profit establish ministeri decis march order abolish tax exempt share profit relat export earn recov firm benefit exempt amount tax march adopt decis articl aid except aid grant product trade product list annex ii eec treati provis articl eec treati applic grant export undertak form exempt special singl tax establish ministeri decis march share profit export earn illeg grant breach articl treati aid incompat common market mean articl eec treati special singl tax scheme modifi delai incompat aid refer paragraph abolish articl greek govern requir recov recipi undertak aid refer articl grant illeg ministeri decis recoveri form payment part tax levi articl greek govern inform commiss month notif decis measur compli therewith forward detail report amount aid undertak concern repay articl decis address hellen republ brussel commiss sir leon brittan vice presid oj ecr oj oj oj ecr ecr