commiss decis decemb applic portug financi tax aid scheme free zone madeira period januari decemb notifi document number portugues text authent text eea relev ec commiss european commun regard treati establish european commun articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant articl regard comment procedur commiss adopt guidelin nation region aid view pursuant articl ec treati gradual develop oper common market meant reassess carri member state region aid scheme exist date adopt guidelin establish januari transpar equit system region aid member state base full complianc guidelin letter sg februari set measur pursuant articl treati respect nation region aid commiss propos portugues author amend exist region aid scheme forc januari make compat provis guidelin date letter april portugues perman represent regist receiv commiss dai portugues author request addit period week submit comment propos measur letter june june perman represent regist receiv commiss june portugues author transmit commiss letter date minist foreign affair state portugues govern agre principl underli commiss action region aid includ comment guidelin nation region aid letter minist foreign affair make clear commiss portugues author agre propos measur mention letter june transmit portugues perman represent letter juli transmit portugues minist foreign affair commiss ask portugues author confirm agreement letter septemb portugues perman represent regist receiv commiss septemb portugues author transmit commiss letter date august minist foreign affair state financi tax aid scheme free zone madeira expir decemb subject measur nation region aid letter septemb portugues perman represent commiss state view abovement letter minist foreign affair consid portugues author confirm agreement propos measur time ask portugues author give assur financi tax aid scheme free zone madeira limit durat decemb notifi propos amend make scheme compat guidelin januari numer contact end commiss portugues author inform commun commiss enabl view amend made bring scheme line guidelin nation region aid januari presum accept aforement measur portugues author scheme question enter regist notifi aid nn letter sg juli commiss notifi portug examin inform provid portugues author financi tax aid scheme free zone madeira connect measur propos pursuant articl treati nation region aid decid initi procedur laid articl treati respect applic scheme period januari decemb time ask portug submit comment provid relev inform assess aid concern month receipt abovement letter commiss decis initi formal investig procedur respect aid concern publish offici journal european commun interest parti invit submit comment scheme concern commiss month date public letter august august portugues perman represent regist receiv commiss august portugues author ask addit period month submit comment procedur laid articl treati letter august portugues perman represent commiss grant addit period letter septemb perman represent regist receiv commiss septemb portugues author commun comment commiss commiss receiv comment interest parti commiss forward comment portugues author letter decemb decemb address portugues perman represent give opinion respect comment receiv letter januari portugues perman represent regist receiv commiss januari ii descript measur respect commiss initi procedur term recent commiss decis financi tax aid scheme free zone madeira tax aid allow industri financi servic firm oper enter ship regist set free zone decemb firm exempt direct tax end partial exempt requir pai properti incom tax constitut princip part tax burden adopt guidelin nation region aid commiss propos measur pursuant articl ec treati letter februari member state amend exist region aid scheme forc januari make compat guidelin date guidelin nation region aid enshrin principl region aid intend reduc firm current expens oper aid prohibit exception allow aid grant region elig derog articl treati quot provid justifi term contribut region develop natur level proport handicap seek allevi quot point guidelin stipul quot except case mention point quot aid transport outermost region region low popul densiti quot oper aid limit time progress reduc quot point call assess tax financi aid scheme free zone madeira commiss state exempt tax acquisit land build tax aid grant portugues author constitut oper aid grant long period indefinit madeira region cover derog laid articl treati period complianc condit laid effect guidelin oblig portugues author fulfil appli scheme grant aid firm establish abovement free zone januari decemb gener aros connect region minor tax question limit time portugues author concern hand progress reduct oper aid form tax exempt proportion relat handicap intend allevi portugues author felt arrang implement financi tax aid scheme free zone madeira examin context agreement cover period januari decemb take account socioeconom situat madeira region respect commiss point decis matter financi tax aid scheme free zone madeira expir decemb scheme subject measur nation region aid year chang implement scheme period notifi approv commiss respect portug submit notif period aspect independ chang envisag portugues author condit grant aid restrict number financi firm admit free zone total number firm activ previou year propos put forward portugues author capabl ensur scheme conform guidelin context commiss note announc plan amend guidelin make approv oper aid progress reduc limit time outermost region elig region aid aid intend reduc addit cost aris pursuit econom activ handicap set articl treati except allow principl limit time progress reduct relat aid specif design offset addit transport cost outermost region region low popul densiti iii comment submit portugues author comment submit portugues author formal investig procedur challeng ground decis initi procedur respect portugues author point portug accept guidelin nation region aid measur propos commiss area portugues author accept infer document transmit commiss ground aid grant accord financi tax aid scheme free zone madeira period januari decemb unlaw subject recoveri portugues author consid initi procedur excess unjustifi event reason commiss oblig entri forc treati amsterdam discrimin posit favour outermost region initi procedur laid articl commiss fail compli oblig commiss subsequ consid amend guidelin region aid order full account articl approach adopt relat financi tax aid scheme free zone madeira repres unequ treatment comparison case region respect portugues author consid irish intern financi servic center allow flexibl phase arrang commiss depart reject possibl compromis relat free zone madeira view comment portugues author consid commiss close procedur mean decis confirm authoris scheme decemb term decis iv comment interest parti respons portugues author comment submit interest parti larg direct indirect beneficiari financi tax aid scheme free zone madeira numer comment contain virtual relev inform assess scheme question gener confin regret procedur initi commiss refrain take decis detriment effici oper free zone interest parti share doubt voic commiss procedur initi element fact aspect stress portugues author respons abovement comment notifi commiss letter januari perman represent assess commiss examin comment submit portugues author interest parti formal investig procedur concern alleg accept propos measur respect nation region aid commiss point time period month letter sg februari propos measur relat nation region aid decis initi formal investig procedur respect implement financi tax aid scheme free zone madeira year june portugues author inform commiss accept measur contrari portugues author suggest letter portugues perman represent bilater meet held matter cooper fulli commiss identifi made scheme ensur compli guidelin fulli awar commiss consid accept measur notwithstand forego commiss acknowledg portugues author explicitli notifi uncondit accept measur transmit letter sg februari commiss refut comment submit portugues author formal investig procedur accept circumst procedur initi respect portug complianc measur propos commiss regard applic financi tax aid scheme free zone madeira period januari decemb longer serv purpos commiss note aid scheme free zone madeira expir decemb circumst observ commiss make relat comment submit portugues author relat comment submit interest parti longer serv purpos vi conclus view forego commiss consid procedur initi articl treati applic financi tax aid scheme free zone madeira period januari decemb longer serv purpos commiss regret portugues author inform good time accept propos measur pursuant articl treati nation region aid contrari requir principl fair cooper underli aforesaid articl adopt decis articl formal investig procedur respect applic portug financi tax aid scheme free zone madeira period januari decemb longer serv purpos articl decis address portugues republ brussel decemb commiss mario monti member commiss oj oj state aid letter januari march august novemb januari perman represent april portugues financ minist regist receiv commiss januari march august novemb januari april fax decemb portugues perman represent letter commiss januari april perman represent march portugues financ minist bilater meet decemb decemb commiss portugues author footnot state aid letter sg februari footnot report final march oj oj footnot