commiss decis decemb state aid scheme implement spain newli establish firm guipúzcoa spain notifi document number spanish text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof accord abovement articl call interest parti submit comment regard comment procedur result complaint submit organis border autonom commun rioja urgent transit tax measur adopt basqu provinci council commiss learn exist state aid guipúzcoa form exempt corpor tax newli establish firm commiss receiv complaint competitor ten year exempt corpor tax tax measur guipúzcoa enjoi depósito tubo reunido lentz tr lentz detursa locat lantarón guipúzcoa letter date novemb sg commiss inform kingdom spain decis initi respect aid procedur laid articl treati letter perman represent date decemb regist decemb spanish author ask time limit submit comment extend letter perman represent date februari regist februari spanish author submit comment prepar guipúzcoa provinci council abovement procedur commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment aid month date public decis comment receiv rioja region govern march basqu busi confeder confederación empresari vasca euskal entrepresarien konfederakuntza confebask march unión gener de trabajador de la rioja march letter date juli commiss comment spain observ letter perman represent date juli spanish author ask time limit submit comment extend letter perman represent date septemb spanish author submit comment prepar guipúzcoa provinci council observ interest parti abovement procedur detail descript aid commiss note tax aid scheme introduc articl provinci law june urgent tax measur assist invest stimul econom activ text articl read quot compani form entri forc provinci law decemb exempt corpor tax period tax year start includ form provid condit laid paragraph met condit elig exempt establish articl form minimum paid capit esp million date incorpor decemb invest esp million invest asset assign busi leas sold parti creat job month start annual averag workforc figur exempt period busi plan cover period year provis articl incompat tax concess transit exempt scheme request treasuri depart provinci council check requir set begin met commun applic compani provision authoris adopt approv councillor quot commiss note preambl provinci law purpos aid stimul economi enterpris invest incent firm commiss note tax aid relat posit taxabl incom corpor tax result conduct busi set loss previou tax year case recipi compani start commerci activ date entri forc provinci law invest tangibl fix asset minimum esp million eur gener job addit recipi compani busi strategi cover minimum period year start activ minimum paid capit esp million eur commiss emphasis aid consist exempt corpor tax period tax year start includ year compani form commiss find tax aid intend firm carri activ belong sector activ sector elig intend categori firm sme firm qualifi satisfi abovement condit combin aid concern state tax aid question combin tax concess grant respect minimum invest minimum creation job combin tax aid includ grant subsidis loan guarante equiti purchas relat invest rule combin tax concess oper event circumst trigger concess case tax incent form tax credit decis initi procedur commiss point applic commun state aid rule concern tax natur measur question irrelev articl treati appli aid measur quot form quot commiss emphasis regard aid measur meet criteria set articl explain firstli state provision exempt corpor tax confer recipi advantag reliev charg born budget commiss consid exempt corpor tax involv loss tax revenu equival consumpt public resourc form fiscal expenditur thirdli commiss consid exempt corpor tax affect competit trade member state recipi conduct busi subject intra commun trade aid strengthen posit vi vi competitor intra commun trade clear aid affect trade recipi firm profit improv increas net profit profit tax compet firm elig aid lastli commiss consid exempt corpor tax specif select favour firm elig requir expressli rule firm set date entri forc provinci law mid creat fewer job invest esp million eur paid capit exce esp million eur addit commiss consid tax aid justifi natur gener scheme tax system short commiss consid stage exempt corpor tax state aid mean articl treati meet cumul criteria constitut advantag grant state state resourc affect trade member state distort competit favour firm maximum amount tax aid question subject requir compli ceil laid de minimi aid commiss consid aid regard de minimi aid commiss affirm state aid govern de minimi rule subject oblig prior notif laid articl treati spanish author fulfil oblig commiss consid aid regard unlaw commiss found grant aid condit minimum invest creation minimum number job tax arrang ensur complianc commun rule region aid commiss thought aid charact invest job creation aid contrari commiss consid tax aid charact oper aid purpos reliev firm cost incur normal busi everydai manag commiss point region oper aid principl prohibit grant except circumst region meet condit case commiss found light region aid rule doubt compat tax aid exempt corpor tax restrict sector grant firm subject commun sector rule commiss question aid compat recipi belong sector subject special commun rule commiss doubt compat tax aid common market light derog articl treati aid regard aid social charact articl intend make good damag caus natur disast except occurr articl subject provis articl area feder republ germani derog articl subparagraph discuss commiss consid aid design promot execut import project common european interest remedi disturb economi member state articl aid fall scope articl concern quot aid facilit develop econom activ quot specif activ recipi firm lastli intend promot cultur heritag conserv mean articl articl procedur commiss ask spanish author submit comment suppli inform assess exempt newli establish firm guipúzcoa corpor tax comment spanish author letter perman represent date februari spanish author submit comment prepar guipúzcoa provinci council spanish author essenti decis initi respect exempt corpor tax procedur laid articl treati automat null void base de facto wrong descript provinci law aid exist aid adopt breach procedur legal provid treati spanish author emphasis firstli tax measur constitut aid forc evid claim commiss exist provinci law year letter date inform spanish perman represent complaint refer law argu clear letter commiss measur put effect state aid initi procedur provid articl articl treati letter perman represent date septemb spanish author inform commiss opinion tax measur constitut state aid prohibit articl treati measur gener natur letter perman represent date januari commiss ask inform recipi measur letter date februari tax coordin author órgano de coordinación fiscal inform commiss quot basqu tax provis gener charact cover concept state aid quot rest spanish author state commiss entertain slightest suspicion provinci law question constitut state aid mean articl treati oblig accord case law court justic initi articl procedur immedi spanish author fact commiss novemb provinci law state aid result develop commun state aid polici decis initi procedur take notic basi examin adopt decemb resolut code conduct busi taxat quot code conduct quot council acknowledg possibl criteria commiss examin current tax arrang current arrang context appli commun state aid rule subsequ chang part commiss quot annual report implement code conduct busi taxat fiscal state aid quot expressli recognis aim publish guidelin quot clarifi applic state aid rule measur relat direct busi taxat quot subsequ commiss adopt notic applic state aid rule measur relat direct busi taxat state decis initi procedur commiss examin tax aid scheme includ provinci law basi guidelin refer point notic accord point quot articl state commiss cooper member state constant review system aid exist state quot notic make clear current tax scheme member state predat notic examin commiss procedur provid articl treati constant review prevent quot aid quot consid illeg scheme tax measur appli member state term quot current quot prior date decemb regard state aid thirdli spanish author contend provinci law amend satisfi amend test council regul ec march lai detail rule applic articl ec treati aid measur regard exist aid short spanish author commiss provinci law regard state aid exist aid scheme shown commiss inform earlier applic provinci law regard state aid chang state aid polici occur refer made exist tax measur member state law amend forc articl lai compulsori procedur case exist aid constant review cooper member state procedur provid articl regul lai procedur case exist aid scheme cooper pursuant articl articl treati propos measur commiss annul decis initi procedur consid preliminari examin provinci law constitut state aid purpos articl treati propos member state question measur requir case progress develop function common market charact tax measur question spanish author caught select requir laid articl regard state aid select appli irrespect sector economi firm oper purpos promot economi select commiss maintain object discriminatori implement criteria lai transform firm meet quot undertak quot mean articl treati support conclus spanish author stress measur question design suggest quot promot econom activ quot pursu legitim econom object instrument state addit applic tax concess exist firm firm creat decemb select firstli purpos promot activ firm creat date disadvantag compar recipi aid quantit condit invest job creation capit spanish author measur select condit result horizont object natur discriminatori select requir met spanish author conclud measur regard state aid measur gener natur rest spanish author reason tax measur question regard state aid distort competit affect trade member state point code conduct provinci law examin conclud effect locat busi commun addit provinci law strengthen posit firm firm recent set defin posit market easi strengthen final spanish author reject descript tax measur introduc provinci law oper aid descript definit firm exist circumst contrari measur view minimum invest minimum job creation level condit intend promot initi invest mean commiss commun connect spanish author point guidelin nation region aid tax aid quot quot regard invest aid base invest case quot quot regard invest aid comment receiv commiss commiss emphasis comment set prejudic question parti submit consid interest parti mean articl treati comment rioja region govern rioja region govern state tax measur constitut state aid satisfi criteria set articl treati support content argu term quot state quot articl treati includ public bodi irrespect extent territori scope inter alia provinci govern state descript quot aid quot depend form measur point concept aid articl broader subsidi includ tax measur point tax measur question afford recipi advantag purpos effect exempt corpor tax consecut tax year reliev recipi part tax burden impos profit recipi firm engag econom activ includ intra commun trade tax measur distort competit affect trade rioja region govern tax measur specif scope account minimum share capit esp million eur minimum invest esp million eur minimum job creat exist firm elig elig restrict firm region member state rioja region govern point articl treati state aid notifi commiss aid put effect commiss rule compat common market rioja region govern consid tax measur regard invest aid satisfi requir guidelin nation region aid minimum invest job creation requir aid depend size invest number job creat tax measur charact oper aid reliev recipi expenditur incur part dai dai oper oper aid qualifi except provid articl treati rioja region govern consid tax measur justifi ground tax system spain advoc gener saggio consid respect fact author territori hold tax power justifi discrimin favour firm establish territori measur justifi natur gener scheme tax system guipúzcoa purpos improv competit recipi firm rioja region govern argu spanish suprem court held similar tax measur distort competit affect free movement capit labour high court basqu countri tribun superior de justicia del paí vasco line rioja region govern believ tax measur regard state aid notif procedur provid articl treati unlaw incompat common market comment basqu busi confeder confederación empresari vasca euskal entrepresarien konfederakuntza confebask confebask start draw attent underli histor reason tax autonomi enjoi guipúzcoa presum reduct tax debt confebask consid commiss wrong tax debt reduct involv loss tax revenu argument sound tax deduct involv loss revenu compar amount initi due confebask ask commiss reconsid posit tantamount unlawfulli harmonis tax burden fix refer amount determin loss tax revenu effect trade confebask state commiss view tax measur distort trade recipi involv trade trade affect differ tax system tax measur affect trade commiss analys tax system specif provis confebask emphasis respect studi tax burden basqu countri greater rest spain commiss explain specif measur affect trade event effect exist remov harmonis state aid select natur tax measur confebask state commiss consid measur instrument direct grant aid point respect point commiss notic applic state aid rule measur relat direct busi taxat tax measur specif state aid aim sole public undertak type undertak undertak region tax measur question characterist territori specif appli territori provinci author introduc compet specif charact threshold share capit esp million invest esp million job creat confebask consid threshold normal practic nation commun tax rule confebask draw attent basi judgement court justic commiss decis hitherto held threshold impli specif commiss acknowledg point notic effect promot sector necessarili measur specif fact tax measur question appli part territori member state commiss see evid specif confebask point similar measur introduc rest territori financ act measur consist reduct corpor tax liabil newli establish firm invest esp million eur workforc person measur design promot format compani effect competit exempt corpor tax guipúzcoa neutralis neighbour basqu histor territori give tax concess newli establish firm tax measur question affect competit account central govern measur number recipi greater confebask stress similar measur member state commiss initi procedur regard classifi harm measur code conduct group primarolo group franc firm elig corpor tax exempt reduct period year ten year region corsica favour arrang luxembourg reduct corpor tax period year itali exempt irpeg ilor mezzogiorno year lastli portug reduct corpor tax period year show guipúzcoa exempt corpor tax except system rise specif contrari system wide member state view confebask conclud tax measur question state aid gener measur confebask argu commiss descript tax reduct unlaw aid call question principl legitim expect ban arbitrari decis institut legal certainti proportion basqu tax system deem compat commiss decis eec event commiss chang posit quot constant review quot futur case past confebask legitim expect arous letter refer commiss spanish perman represent order obtain inform measur subject recoveri letter show firstli commiss learn measur back complain state aid commiss initi procedur appar agre repli spanish author deni measur state aid situat recal earlier examin court justic rsv case court held period month decis initi procedur final decis establish part beneficiari legitim expect natur prevent commiss order dutch author order refund aid confebask consid period month initi procedur conclus establish legitim expect prevent recoveri aid order situat commiss initi procedur year month posit adopt exist aid incompat common market clearer short undertak author inform question rais commiss react repli provid spanish author entitl system exempt corpor tax gave complaint state aid rule concern confebask mention factor prevent experienc econom oper notic irregular accept tax concess question earli common tax law legisl applic rest spain contain system exempt newli establish firm corpor tax basic system basqu legisl cite plead circumst recipi firm forese year inform rule similar applic rest common territori commiss reli commun law demand recoveri aid explain recoveri involv recalcul tax debt tax period close year ago manifest assault legal certainti assess compat common market confebask note decis court justic commiss initi proceed doubt compat aid reaction forthcom year conclud commiss harbour doubt hand tax measur question regard rule grant aid directli confebask take view practic commiss court requir measur sector specif compat assess tax burden firm refer tax burden establish lastli approach lead absurd conclus tax burden lower highest tax burden member state constitut state aid confebask challeng commiss argument tax measur incompat common market specif provis sector region aid aid larg invest project tax measur type provis court justic commiss decis advers effect competit determin real effect measur examin incompat determin abstract situat specif tax system case differ tax system necessarili aid lead confebask repeat normal tax debt reduc tax measur question confebask ask commiss termin procedur state tax measur question compli commun law comment rioja branch gener union worker unión gener de trabajador de la rioja ugt ugt point labour forc rioja feel effect tax aid result migrat firm effect region labour forc increas fact rioja adjoin basqu countri guipúzcoa measur question ident measur introduc basqu histor territori mean basqu countri tax haven order captur busi eu border region rioja measur distort competit decis locat firm result free plai market forc tax concess creat fiscal polici object unconnect tax system constitut obstacl desir tax harmonis commun ugt consid tax measur charact state aid note commiss regard tax measur basqu histor territori state aid incompat common market note opinion juli dealt preferenti rule tax measur similar basqu histor territori advoc gener saggio consid measur constitut state aid breach treati rest ugt support commiss assess tax measur state aid unlaw incompat believ measur regard state aid notif procedur provid articl treati unlaw incompat common market commiss requir recipi repai aid paid unduli comment spain observ interest parti letter perman represent date septemb spanish author submit comment prepar guipúzcoa provinci council observ interest parti accord articl regul ec basic guipúzcoa provinci council consid comment call question origin observ state commiss find inform comment determin measur exist aid guipúzcoa provinci council repli observ interest parti submit comment addit made februari letter spanish perman represent articl regul ec period month date letter novemb commiss notifi spanish author decis initi procedur invit submit comment articl expir decemb addit comment account commiss point respect possibl author member state question submit comment observ interest parti pursuant articl addit period present comment articl assess state aid commiss point purpos appli commun rule state aid tax natur measur question import articl treati appli aid measur quot form quot commiss emphasis regard aid measur satisfi criteria set articl explain firstli confer recipi advantag reliev charg born budget advantag provid type reduct firm tax burden exempt corpor tax meet criterion remov tax burden recipi firm exempt recipi firm pai full corpor tax year exempt corpor tax impli except common tax system applic commiss consid exempt corpor tax involv loss tax revenu equival consumpt public resourc form fiscal expenditur criterion appli aid grant region local bodi member state intervent state effect tax provis statutori regulatori administr kind practic tax author specif case state intervent effect guipúzcoa provinci council basi statutori provis claim put forward parti commiss wrong exempt corpor tax involv loss tax revenu determin amount revenu lost run argument commiss fix normal level amount tax note normal level tax deriv tax system question commiss decis indent point notic applic state aid rule measur relat direct busi taxat qualifi state aid quot firstli measur confer recipi advantag reliev charg born budget quot advantag provid reduct firm tax burden wai includ quot total partial reduct amount tax exempt tax credit quot note respect court justic held quot measur public author grant undertak tax exempt involv transfer state resourc place person tax exempt appli favour financi situat taxpay constitut state aid mean articl treati quot case tax advantag exempt corpor tax confer argument convinc thirdli measur affect competit trade member state point respect report extern depend basqu economi period export absolut term rel term detriment sale rest countri extern market partial replac spanish market statist report foreign trade basqu countri basqu economi quot propens export quot ratio export gdp greater germani member state report period basqu trade balanc surplu esp import esp export short basqu economi open product gear export characterist basqu economi clear recipi firm engag econom activ includ intra commun trade aid strengthen posit vi vi competitor commun clear aid affect trade recipi firm profit improv increas net profit profit tax enabl compet firm elig tax aid tax rule investig gener abstract charact commiss point analysi impact trade carri gener abstract level impact market sector specif product establish contrari claim made parti posit confirm number decis court justic commiss emphasis decis initi procedur ask spanish author relev inform assess aid request intend enabl commiss obtain gener idea actual effect scheme gather data suffici carri individu apprais spanish author provid inform instanc tax holidai appli contradictori criticis commiss parti comment provid gener assess time refus suppli inform request spanish author argument tax measur question distort competit affect trade member state report code conduct group conclud affect locat busi activ commun commiss consid analysi draw code conduct substitut assess base state aid rule criteria establish part code conduct determin tax measur quot harm quot decid measur distort competit affect trade measur consid harm criteria appli distort affect trade specif case tax holidai caught criteria grant exclus resid respect transact carri resid complet separ nation economi grant real econom activ substanti econom presenc member state appli profit determin respect activ multin group compani accord internation accept principl lack transpar hand explain distort competit affect trade comment parti effect trade assess commiss basi comparison tax system commiss point subject proceed initi articl treati distort competit result rule favour firm case newli establish firm due differ tax system member state event caught provis articl treati specif charact state aid commiss take view exempt corpor tax specif select favour firm elig requir expressli rule firm set date entri forc provinci law mid creat fewer job invest esp million eur capit exce esp million eur commiss point fourth report enterpris europ number firm european commun fewer employe employe total spain case percentag higher report enterpris europ number firm european commun fewer employe employe total spain case percentag higher percentag higher case firm firm start workforc expand firm consolid reach cruis speed case spain percentag higher main conclus condit elig rule major firm commiss point fact tax exempt specif scope select featur region specif shown tax reduct favour firm account specif scope commiss consid analys detail specif featur case examin region specif measur rest object charact threshold cite parti comment claim prevent select exclud firm satisfi condit question case law quot fact aid aim specif recipi defin advanc subject seri object criteria pursuant grant suffic call question select natur measur classif state aid mean articl treati preclud public measur regard system aid constitut select specif measur ow criteria govern applic procur advantag undertak product good exclus quot invok natur gener scheme tax system justif exempt corpor tax commiss emphasis matter tax measur involv meet object inher tax system contrari pursu possibl legitim object tax system member state concern establish tax measur question follow intern logic tax system case spanish author suppli inform intern logic tax system tax measur suppos follow commiss note provinci law introduc tax holidai declar object stimul guipúzcoa economi crisi object determin primari tax concern econom polici consider unconnect tax system extran qualiti reinforc temporari natur tax measur possibl legitim natur object pursu commiss question point suffici public measur avoid examin state aid perspect case law state quot argument suffici public author invok legitimaci object adopt aid measur sought attain measur regard gener measur scope articl treati provis distinguish measur state intervent refer aim defin relat effect quot exist exempt corpor tax member state fact commiss regard state aid aim firm point parti rise legitim expect tax aid newli establish firm commiss point preliminari result investig question cast doubt line argument tax holidai member state deem state aid scheme notifi articl treati compat common market suppos commiss react legitim misguid approach present case case law court justic quot breach member state oblig treati connect prohibit laid articl justifi fact member state fail fulfil oblig effect distort competit trade member state cancel accumul damag consequ common market increas quot parti comment tax measur spain commiss regard state aid aim firm emphasis characterist measur tax holidai question scheme elig creat job compar requir ten aid consist reduct taxabl incom year compar year exempt commiss consid decis adopt tax holidai prejudic adopt tax measur cite argument put forward parti comment exist higher tax burden basqu countri commiss repeat relev case issu procedur initi respect specif measur tax system basqu histor territori short commiss consid exempt corpor tax state aid mean articl treati confer advantag grant state state resourc affect trade member state distort competit favour firm aid commiss consid aid charact exist aid meet condit laid articl regul ec satisfi criteria iv introduc spain access januari authoris commiss council regard authoris notifi grant year ago commiss consid tax exempt satisfi condit articl correspond document commiss state directli indirectli consid tax measur question aid contrari decis novemb view tax holidai álava introduc addit aid demesa elig aid element incompat subsequ decis eec conclud procedur commiss consid tax holidai state aid incompat common market commiss approach tax holidai state aid regard tax measur introduc member state franc decis januari case novemb case itali decis march luxembourg decis decemb case septemb case decis eec adopt decemb date public commiss notic applic state aid rule measur relat direct busi taxat decemb date resolut code conduct busi taxat commiss emphasis decis tax holidai introduc state aid due guipúzcoa provinci council claim comment commiss chang criterion examin current tax scheme light notic code conduct spanish author claim commiss consid tax holidai state aid initi procedur immedi basi paragraph case footnot commiss point preced relev appli notifi aid scheme commiss emphasis articl regul ec subject illeg aid concern time limit applic case notifi aid scheme point letter perman represent date januari ask inform recipi measur fax date februari confirm letter date februari spanish perman represent request dai extens deadlin repli letter date march spanish perman represent request extens dai request repli forthcom spanish author answer commiss request inform commiss point initi procedur respect similar state aid measur form reduct taxabl incom firm guipúzcoa septemb final decis juli conclud aid incompat short meet condit laid articl regul ec tax measur question regard exist aid commiss consid regard aid mean articl regul illeg scheme requir commit spanish author grant aid accord condit de minimi aid commiss consid aid regard subject rule stress respect spanish author maintain procedur aid question class de minimi aid full part aid compli de minimi rule guarante de minimi threshold exceed commiss affirm state aid govern de minimi rule subject oblig prior notif laid articl treati spanish author fulfil oblig commiss consid aid regard unlaw argument put forward parti tax measur classifi illeg account legitim expect creat commiss approv basqu tax system reject firstli articl regul ec aid illeg present case notifi articl treati notifi decis commiss compat common market alleg approv commiss quot basqu tax system quot comment interest parti result decis eec commiss point decis refer quot basqu tax system quot seri specif tax measur introduc álava guipúzcoa vizcaya decis measur regard state aid articl decis provid grant aid subject seri condit observ ceil region aid rule applic sme provis combin aid question approv basqu tax system describ state aid tax measur impos condit grant aid decis prejudic posit decis commiss tax measur introduc basqu countri short contrari claim parti comment commiss decis approv quot basqu tax system quot abstract tax measur tax exempt question depriv system illeg charact compat common market preliminari commiss repeat exempt corpor tax class aid scheme gener abstract natur aid scheme commiss oblig examin situat potenti recipi individu event circumst exist prospect recipi examin exact repercuss competit specif firm suffici ascertain potenti recipi benefit aid consist commun direct guidelin framework commiss stress decis initi procedur ask spanish author relev inform assess aid request intend enabl commiss obtain gener idea actual effect scheme gather data suffici carri individu apprais spanish author provid inform instanc tax holidai appli contradictori criticis commiss parti comment provid gener assess time refus suppli inform request scheme question cover nut iii territori guipúzcoa examin aid histor territori qualifi region derog articl commiss point respect guipúzcoa elig articl derog capita gdp nut ii region basqu countri form part higher commun averag rule region aid condit elig derog articl treati met region nut ii capita gdp commun averag commiss note region aid map guipúzcoa region state aid consid partli compat common market region derog articl treati state aid form exempt corpor tax promot format guipúzcoa firm initi invest number employe exce threshold minimum invest creation minimum number job tax aid question qualifi invest employ aid basi aid size invest number job creat wage cost taxabl incom amount aid function invest ceil number job wage cost taxabl incom annex guidelin nation region aid quot tax aid consid aid connect invest base amount invest region addit tax aid connect invest set ceil express percentag amount invest region quot aid present case meet criteria regard invest aid contrari partli reduc profit tax paid recipi firm aid qualifi oper aid corpor tax tax burden compani subject pai regularli inevit part everydai manag examin tax aid light derog appli oper aid question commiss point guidelin nation region aid region aid charact oper aid principl prohibit exception aid grant region elig derog articl treati subject condit laid point guidelin outermost region region low popul densiti intend offset addit transport cost nut iii territori guipúzcoa elig derog articl treati grant oper aid meet condit nut iii territori guipúzcoa outermost region region low popul densiti reason oper aid element exempt corpor tax prohibit grant region elig derog articl treati outermost region region low popul densiti aid incompat case commiss consid tax aid scheme regard compat common market region derog articl treati compli rule region aid derog articl treati examin appli case purpos develop econom activ commiss note respect exempt corpor tax intend develop econom activ mean articl treati develop measur assist small medium size enterpris research develop environment protect job creation train accord commun rule tax aid qualifi derog articl treati respect purpos exempt corpor tax subject sector limit grant restrict firm sensit sector subject specif commun rule applic product process market agricultur product annex treati fisheri coalmin steelmak shipbuild synthet fibr motor industri commiss consid result exempt corpor tax compli sector rule case aid meet condit promot product capac exacerb overcapac problem sector tradition suffer recipi belong abovement sector commiss consid subject sector rule mention aid incompat common market derog articl treati promot activ appli aid question qualifi derog articl treati qualifi derog articl regard aid social natur articl intend make good damag caus natur disast except occurr accord articl object promot execut import project common european interest remedi disturb economi member state provid articl treati qualifi derog articl purpos promot cultur heritag conserv aid incompat common market exempt corpor tax cover tax year tax aid left pai aid unlaw incompat spanish author cancel payment balanc exempt corpor tax due recipi recoveri aid paid confebask comment aid repaid account legitim expect aris fact year commiss describ measur question state aid exist tax holidai rest member state call question commiss preliminari note confebask argu basqu firm repres realis exempt corpor task grant condit newli establish firm confer advantag commiss consid firm awar advantag confer exempt point tax exempt put effect accord procedur provid articl treati establish case law undertak aid grant principl entertain legitim expect aid law grant complianc procedur laid articl dilig econom oper make procedur compli case point confebask attach copi correspond commiss spanish author comment claim unawar measur illeg case law rule possibl recipi illeg aid invok except circumst sustain legitim expect aid valid order oppos repay case circumst put forward comment interest parti account legitim expect creat commiss describ measur question state aid long period commiss point firstli articl regul ec case unlaw aid bound time limit applic notifi aid oblig adopt decis unlaw aid present case month accord articl month articl point letter spanish perman represent confebask attach comment commiss drew spanish govern attent letter member state novemb oblig aris articl treati commun publish oj novemb repeat aid grant unlawfulli subject request repay letter spanish perman represent complaint lodg commiss warn spanish author tax exempt charact aid illeg aid repaid correspond spanish author commiss tax exempt directli indirectli compat common market legitim expect aris exist tax holidai rest spain note explain measur characterist circumst difficult justifi similar treatment measur dispar note case tax holidai commiss unabl rule compat notifi complaint made opinion directli indirectli measur preced rsv cite parti support legitim expect aris long period elaps commiss letter decis initi procedur respect tax exempt import stress circumst case rsv aid formal notifi commiss albeit late relat addit cost transact aid authoris commiss concern sector receiv aid authoris commiss year exhaust investig order determin aid compat present case aid notifi link aid authoris commiss concern sector receiv aid commiss consid rsv decis relev case length time elaps larg due lack cooper part spanish author letter perman represent date januari commiss request inform recipi measur fax date februari confirm letter date februari spanish perman represent request dai extens deadlin repli letter date march spanish perman represent request extens dai request suggest repli forthcom spanish author answer commiss request inform commiss note period spanish author inform procedur initi complaint lodg aid demesa aid ramondín respect tax holidai introduc álava enjoi addit aid firm file conclud tax holidai unlaw incompat state aid inform spanish author receiv connect arous legitim expect compat tax exempt incompat circumst commiss consid give reason hope tax exempt compat recipi plead legitim expect legal certainti exempt concern point connect quot settl case law protect legitim expect claim individu find posit shown commun administr gave rise justifi hope part plead infring principl protect legitim expect absenc specif assur administr quot short view argument set commiss consid recipi reli gener principl commun law legitim expect legal certainti incompat aid paid prevent applic articl regul ec quot neg decis case unlaw aid commiss decid member state concern measur recov aid beneficiari quot case spanish author measur recov aid paid order restor econom situat recipi firm unlaw grant aid aid recov accord procedur provis spanish law includ interest due calcul date aid grant date actual repay basi refer rate date calcul net grant equival region aid spain decis relat scheme implement immedi includ recoveri individu aid grant scheme commiss point usual decis prejudic individu aid regard full part compat common market merit subsequ commiss decis exempt regul conclus view commiss conclud spain unlawfulli put effect guipúzcoa exempt corpor tax newli establish firm breach articl treati exempt corpor tax question incompat common market spanish author cancel payment aid balanc due recipi incompat aid paid spanish author measur recov restor econom situat recipi firm aid grant unlawfulli adopt decis articl state aid form exempt corpor tax unlawfulli put effect spain histor territori guipúzcoa breach articl treati articl provinci law juli incompat common market articl spain abolish aid scheme refer articl forc articl spain measur recov recipi aid refer articl unlawfulli made spain cancel payment outstand aid recoveri effect delai accord procedur nation law provid effect implement decis aid recov includ interest date recipi date effect recoveri interest calcul basi refer rate calcul grant equival region aid articl spain inform commiss month date notif decis measur compli articl decis address kingdom spain brussel decemb commiss mario monti member commiss oj footnot boletín ofici del territorio histórico de guipúzcoa part relev assess aid cite commiss decis ec februari state aid grant spain daewoo electron manufactur españa sa demesa oj point commun guidelin state aid small medium size enterpris sme oj commiss regul ec januari applic articl treati de minimi aid oj point commun guidelin state aid small medium size enterpris footnot commiss notic de minimi rule state aid footnot alleg evid letter guipúzcoa provinci council attach comment copi document bear letterhead depart financ public administr basqu govern tax coordin author date sign document regist commiss case germani commiss ecr paragraph annex conclus ecofin council decemb oj commun commiss council european parliament final point commun mention footnot oj oj report quot code conduct group quot submit ecofin council novemb point quot basqu countri start aid quot oj commun quot aid link initi invest quot mean aid link fix directli relat initi invest job creat oj footnot annex guidelin quot tax aid consid aid connect invest base amount invest region quot previou footnot opinion advoc gener saggio join case administración gener del estado junta general de guipúzcoa diputación foral de guipúzcoa judgement februari judgement septemb octob quot tax holidai quot form reduct taxabl incom quot law decemb tax measur reform legal system public servic unemploy protect quot oj judgment court justic european commun novemb case rsv commiss ecr judgment court justic european commun case william cook plc commiss ecr join case spain commiss ecr decis provinci law álava vizcaya guipúzcoa commiss decis ec daewoo footnot decis ec ramondín sa ramondín cápsula sa oj section iii quot comment spanish author quot judgment court justic octob case germani commiss ecr case banco de crédito industri banco exterior de españa sa ayuntamiento de valencia ecr paragraph patxi garrido espinosa ma victoria garcia olea quot la dependencia exterior vasca en el periodo quot eustat export account total sale includ rest spain year quot estadística de comercio exterior para la comunidad autónoma de euskadi en el año quot prepar eustat euskal estatistika erakundea instituto vasco de estadística case maribel belgium commiss ecr paragraph join case alzetta mauro ecr ii paragraph opinion advoc gener ruíz jarabo case itali commiss paragraph opinion advoc gener saggio case germani commiss paragraph januari ran quot point respect regard gener aid scheme determin effect scheme trade suffici ant assess consid effect posit firm present case indefinit number firm reinforc aid scheme privileg principl affect competit member state quot regard complaint submit schütz ibérica sa spanish author inform commiss aid paid detursa date section code conduct busi taxat read quot assess measur harm account inter alia advantag accord resid respect transact carri resid advantag ring fenc domest market affect nation tax base advantag grant real econom activ substanti econom presenc member state offer tax advantag basi profit determin respect activ multin group compani depart internation accept principl notabl agre oecd tax measur lack transpar includ statutori rule relax administr level transpar quot enterpris europ fourth report eurostat data tabl page report data tabl page report enterpris europ report eurostat data tabl page report data tabl page report data tabl page report judgment court insanc case confederación española de transport de mercancía cetm commiss ecr ii paragraph paragraph opinion advoc gener ruíz jarabo case paragraph judgment cite footnot franc tax aid scheme quot enterpris area quot approv commiss decis januari seventeenth competit report point region plan act aid scheme approv commiss decis novemb oj itali aid scheme pursuant law march special assist mezzogiorno approv commiss decis march oj luxembourg region plan act aid scheme approv commiss decis decemb oj region aid map assist scheme approv commiss decis septemb oj region aid scheme econom develop approv commiss decis juli oj case steinik amp weinlig feder republ germani ecr paragraph hand case comité intern de la rayonn de fibr synthétiqu commiss ecr paragraph state quot principl equal treatment protect legitim expect reli order justifi repetit incorrect interpret measur quot articl iv regul read quot exist aid aid exist prior entri forc treati respect member state aid scheme individu aid put effect applic entri forc treati ii authoris aid aid scheme individu aid authoris commiss council iii aid deem authoris pursuant articl regul prior regul accord procedur iv aid deem exist aid pursuant articl quot articl regul ec read quot exist aid aid deem exist aid establish time put effect constitut aid subsequ aid due evolut common market alter member state measur aid liberalis activ commun law measur consid exist aid date fix liberalis quot decis initi formal investig procedur articl respect aid grant demesa álava oj articl regul ec aid defin quot aid aid aid scheme individu aid exist aid includ alter exist aid quot letter spanish perman represent date januari assess aid base commun guidelin state aid small medium size enterpris sme commiss notic de minimi rule state aid commiss regul ec januari applic articl ec treati de minimi aid footnot join case freistaat sachsen commiss ecr ii paragraph measur consist basic relief tax capit transfer document legal act tax credit respect invest complet freedom depreci asset constitut invest increas tax credit invest depend employ creat increas tax credit invest case invest special technolog interest articl decis eec quot month notif decis spanish author ensur aid grant nation region aid area ceil accord condit laid commun guidelin state aid small medium size enterpris complianc commun rule cumul aid purpos limit laid sector activ industri agricultur fisheri quot footnot nomenclatur territori unit statist capita gross domest product gdp measur purchas power standard pp refer region rule confin recit guidelin nation region aid footnot aid grant guidelin forc commiss assess base rule current time grant relev part rule chang suffici refer latest text case point guidelin nation region aid footnot success region aid map appli spain access adopt commiss decis amend map commun decis juli map adopt decis april list outermost region articl treati point guidelin nation region aid footnot sector rule forc addit offici journal european union websit director gener competit http europa eu int comm competit state aid legisl case germani commiss ecr paragraph case spain commiss ecr paragraph case land rheinland pfalz alcan deutschland gmbh ecr paragraph paragraph judgment cite footnot case commiss greec ecr paragraph decis rais object initi formal investig procedur decis termin formal investig procedur footnot state aid file aid demesa footnot final decis ec footnot state aid file aid ramondín decis initi procedur march oj final decis ec footnot state aid case relat tax aid scheme tax holidai introduc articl provinci law provinci law juli álava provinci law juli guipúzcoa provinci law june vizcaya paragraph judgment cite footnot commiss letter member state sg march case belgium commiss ecr