commiss decis decemb part scheme adapt nation tax system specif characterist autonom region azor concern reduct rate incom corpor tax 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 letter januari portugues perman represent regist receiv commiss januari portugues author notifi commiss scheme adapt nation tax system specif characterist autonom region azor notif arriv late respons request inform commiss letter decemb portugues perman represent articl press scheme question thought enter forc authoris commiss scheme enter regist notifi aid letter march juli februari remind juli octob portugues perman represent commiss depart request addit inform portugues author repli letter august june septemb januari perman represent regist receiv commiss august june octob januari letter sg april commiss inform portugues govern examin inform suppli portugues author scheme question decid articl ec treati articl eea agreement rais object part scheme concern reduct tax base incom tax credit initi procedur laid articl treati respect part scheme concern reduct rate incom corpor tax commiss invit portugues author submit comment provid inform assess part scheme question month date receipt letter commiss decis rais object part scheme adapt nation tax system specif characterist autonom region azor compat treati initi formal investig procedur relat part scheme question publish offici journal european commun interest parti invit submit comment commiss scheme question month date public letter portugues perman represent regist receiv commiss portugues author commiss comment commiss receiv comment region govern åland island finland forward portug letter juli perman represent give opportun react respons receiv letter august portugues perman represent regist receiv commiss august ii descript measur respect commiss initi procedur constitut portugues republ azor madeira autonom region administr financi autonomi law februari financ autonom region portugues state precis defin condit financi autonomi law set principl object region financi autonomi financ autonom region coordin central govern financ establish principl nation solidar oblig central govern autonom region cooper law lai person incom tax ir corpor tax irc constitut revenu autonom region condit determin articl law region legisl assembl authoris reduc rate incom corpor tax applic maximum laid nation legisl region legisl decre januari region author adopt arrang adapt nation tax system region specif characterist power devolv matter decre effect januari includ part reduct rate incom corpor tax abovement tax reduct appli automat econom oper natur legal person portugues author intend thing firm azor overcom structur handicap result locat insular outermost region includ reduct rate person incom tax ir reduct rate corpor tax irc taxpay region budgetari cost reduct measur result tax shortfal put eur million year portugues author view characterist part scheme adapt nation tax system specif characterist autonom region azor commiss observ guidelin nation region aid lai gener principl region aid aim reduc firm current expens oper aid prohibit exception aid grant region elig derog articl treati quot provid justifi term contribut region develop natur level proport handicap seek allevi quot point principl condit reiter commiss point notic applic state aid rule measur relat direct busi taxat commiss note guidelin nation region aid stipul outermost region qualifi exempt articl quot aid progress reduc limit time authoris intend offset addit cost aris pursuit econom activ factor identifi articl treati perman combin sever restrain develop region remot insular small size difficult topographi climat econom depend product quot point guidelin quot task member state determin amount addit cost prove link factor identifi articl quot lastli quot propos aid justifi term contribut region develop natur level proport addit cost intend offset quot order demonstr tax reduct compli condit laid guidelin oper aid portugues author examin number financi indic relat sampl firm subject corpor tax irc locat azor indic sale profit financi independ solvenc return equiti firm locat azor substanti lower valu locat mainland portug depend weight method appli differ rang portugues author present commiss econometr studi base data relat sampl firm term regress carri firm profit allegedli explain ad capita consid indic level technolog develop skill human resourc number worker indic size undertak sector activ locat firm concern correct result sampl select procedur design account presenc sampl firm record loss found thing equal profit firm locat azor averag lower firm differ attribut addit transport cost face firm azor obtain raw materi distribut product portugues author view stem factor specif region natur outermost region circumst portugues author consid abovement tax reduct justifi view addit cost aris pursuit econom activ factor identifi articl treati level proport cost commiss point aforement studi verifi stage abovement tax reduct justifi term contribut region develop natur level proport addit cost intend offset connect commiss provision highlight limit model portugues author effect locat firm profit vari term sector activ concern case relev highlight quot econom geographi quot bear import intercompani relat mind access economi scale prefer carri estim independ model rule priori possibl regress appli adjust ad worker function number worker sector activ locat firm concern clear data transmit portugues author aspect test requir account multicollinear exogen variabl hypothet heteroscedast model carri lastli basic sampl includ firm activ financi sector fact bank institut insur firm bulk financi sector azor account principl limit significantli scope result obtain circumst commiss provision view portugues author provid suffici inform demonstr tax reduct natur level allevi specif problem azor mobil activ notabl financi servic firm quot intra group servic quot quot coordin centr quot type exist real region handicap count decid set busi commiss stage abovement tax reduct respect compat relev provis guidelin nation region aid reason doubt compat treati commiss question tax reduct consist target proportion criteria laid notic applic state aid rule measur relat direct busi taxat point stipul quot open question real region handicap activ addit cost incid addit transport cost financ activ lend tax avoid quot possess quantifi data enabl measur object level addit cost supposedli face financi firm liabl tax azor commiss unabl stage tax reduct compat respect relev provis guidelin nation region aid iii comment submit portugues author comment submit portugues author formal investig procedur gener limit justifi methodolog appli econometr studi present commiss mean exampl recent econom literatur point hand gener insuffici reliabl statist data relev variabl significantli limit choic sampl carri type regress estim independ sector model lead result great signific hand multicollinear rule view result level statist import regress paramet adopt view omiss exogen variabl ad worker result subject omit variabl bia degre reliabl significantli reduc portugues author attribut absenc firm financi sector basic sampl lack statist data sector acknowledg demonstr rigor relat activ tax reduct question natur level resolv specif problem azor believ financi sector oper affect handicap locat azor bear mind notabl essenti region scope activ portugues author state prepar make legisl adjust ensur abovement tax reduct compli rule applic state aid exclud financi activ scope quot intra group servic quot activ coordin financi distribut centr exist portugues legal system de facto exclud benefit measur iv comment interest parti respons portugues author region govern åland island claim interest parti statu constitut autonomi devolv finnish region tax matter respect govern åland island view geograph specif tax measur suffici consid state aid measur implement autonom region consid tax jurisdict power matter appli distinct firm region includ materi specif incom corpor tax reduct implement azor region aim adapt nation tax system specif characterist region govern åland island consid gener measur comment submit region govern åland island endors portugues author respons commiss point portugues constitut azor region autonom region enjoi administr financi autonomi view measur adapt nation tax system approv region power matter tax reduct question gener measur depend nation tax polici assess commiss examin comment submit portugues author interest parti formal investig procedur natur tax reduct analysi comment region govern åland island subsequ comment portugues author consid gener measur commiss point criteria defin state aid mean articl treati measur question give beneficiari advantag reliev charg born budget advantag grant state state resourc irrespect form measur concern affect competit trade member state lastli measur specif select favour firm product view abovement criteria defin state aid commiss point stress point notic applic state aid rule measur relat direct busi taxat quot advantag provid reduct firm tax burden wai includ total partial reduct amount tax quot tax reduct question appli firm provid advantag reliev charg born budget grant tax reduct involv loss tax revenu point notic applic state aid rule measur relat direct busi taxat quot equival consumpt state resourc form fiscal expenditur quot principl appli aid grant region local bodi member state tax reduct question grant state resourc resourc portugues public financ system allot autonom region azor criterion competit trade member state affect presuppos beneficiari measur pursu econom activ beneficiari legal statu mean financ settl case law criterion trade affect met recipi firm carri econom activ involv trade member state conclus alter small amount aid moder size recipi small share commun market fact recipi carri export export virtual product commun view extent sector scope firm concern carri activ involv trade member state case tax reduct analysi point point notic applic state aid rule measur relat direct busi taxat quot commiss decis make practic show measur scope extend entir territori state escap specif criterion laid articl quot quot treati qualifi aid measur intend promot econom develop region quot measur appli automat econom oper liabl tax azor introduc differ treatment favour sector activ abovement tax reduct quot intend exclus compani situat region member state question constitut advantag compani intend carri similar econom oper area state enjoi quot case abovement tax reduct fact favour firm tax azor comparison portugues firm portugues author interven disagre view measur select favour quot firm product quot accept portugues firm tax benefit concern appli firm carri activ part portugues territori make territori select argu distinct drawn case state grant tax benefit limit scope part nation territori case benefit grant infra state region author part territori fall jurisdict select scope limit firm state jurisdict gener measur appli firm jurisdict region author commiss consid element select concept aid base comparison advantag treatment grant firm treatment appli firm refer framework definit framework take ad import case tax measur exist advantag establish relat taxat defin normal theori gener scheme treati concern aid grant state state resourc fundament role central author member state plai defin polit econom environ firm oper measur adopt servic provid possibl financi transfer make framework comparison made economi member state respect text treati classifi measur intend quot promot econom develop quot region articl state aid consid compat benefit scope limit part territori state subject rule aid constitut select benefit clear refer context assess territori select measur territori appli measur benefit firm territori definit gener measur settl practic commiss confirm court justic contrari consist classifi aid tax scheme applic region territori favour comparison gener scheme member state portugues author argument benefit limit territori scope gener measur region concern simpli establish region central author appli territori region jurisdict reconcil concept aid concept object cover aid reduc charg born budget firm form purpos justif object statu public author establish budget bear charg distinct base sole bodi decid measur remov effect articl treati seek cover measur concern exclus effect competit commun trade aid treat differ measur object resourc effect trade competit formal criterion degre autonomi infra state author establish abovement conclus mr advoc gener saggio join case quot fact measur issu adopt region author exclus compet nation law matter form suffici justifi preferenti treatment reserv compani fall provinci law case state easili avoid applic part territori provis commun law state aid simpli make intern alloc compet matter rais gener natur territori measur question quot note case point nation legisl began authoris region legisl grant tax reduct concern basi authoris region legisl introduc reduct mechan produc effect benefit grant directli nation author case past aid scheme favour firm azor commiss point pure institut criterion differenti quot aid quot quot gener measur quot inevit lead differ treatment applic rule aid member state adopt centralis decentralis model alloc tax compet compet area social secur portugues author argument accept member state intern administr organis allow region author state level make gener tax system form tax benefit applic firm oper respect region escap rule aid relat region measur commiss consid measur complet ident object techniqu effect subject rule contrari equal treatment creat distort function common market applic rule aid region tax benefit base object criteria depend pure institut factor applic time extens tax autonomi favour infra state author broad territori scope techniqu generalis undermin equal appli rule state aid render ineffect commiss approach tax autonomi region author grant benefit consid factor make regard measur aid decis eec recognit quot compet institut basqu provinc condit maintain establish regul tax system territori quot prevent commiss find tax benefit question creat provinc cover articl declar incompat compli rule region sector aid subsequ decis tax concess scheme implement autonom tax author commiss take view measur examin constitut aid materi select expressli left open possibl examin territori select case note present decis concern mechan local author level region district introduc levi local tax refer nation taxat contrari case point involv reduct applic sole azor rate tax establish nation legisl applic mainland portug circumst measur adopt region author constitut derog nation tax system lastli commiss stress class measur aid call question tax autonomi region laid portugues constitut appli portugues legisl region legisl seek ensur case region exercis autonomi reduc amount tax levi nation level tax benefit grant compli commun rule region aid applic framework basi equal commun territori presum benefit compat common market commiss view abovement tax reduct justifi natur gener scheme portugues tax system econom ration function relat effect system reduct deriv appli principl proportion progress taxat contrari favour firm specif region financi situat object region develop attribut consid inher portugues tax system view characterist part scheme adapt nation tax system specif characterist autonom region azor subject formal investig procedur commiss consid reduct rate incom corpor tax question constitut state aid mean articl ec treati articl eea agreement tax reduct constitut aid award state resourc appli firm affect trade member state threaten distort competit favour undertak circumst bear mind aid continu natur portugues author object overcom perman structur handicap result insular azor region remot mainland econom centr reduc firm current expens commiss consid aid concern constitut oper aid grant outermost region end fulli elig articl treati articl eea agreement limit time guarante progress reduc aid authoris intend offset addit cost aris pursuit econom activ handicap identifi articl treati complianc condit laid guidelin nation region aid oper aid point respect commiss point azor region made island approxim km nearest mainland territori total area slightli exceed km portugues author small size region market substanti limit possibl achiev economi scale allow region firm attain level competit time gener signific addit cost product access market view reduc level develop achiev region gdp inhabit commun averag effect develop european union light result studi transmit comment submit portugues author connect formal investig procedur firm oper financi sector commiss point regard difficulti object calcul incid factor refer articl treati increas cost econom activ abovement tax reduct appli specif sector cover region economi accept principl assess abstract term portugues author demonstr exist aforesaid addit cost indirectli quantifi import reduct irc simultan enabl disadvantag affect firm azor quantifi profit level reduc percentag point compens addit cost fact outermost region limit absolut bear mind reduct recipi improv financi situat releas resourc carri activ difficult condit aid envisag justifi contribut region develop averag term view averag amount irc paid firm tax region year eur portugues author advantag compani gain reduct irc exce eur year amount lower case small firm subject person incom tax ir level advantag consid proport addit cost intend offset reduct incom corpor tax applic firm oper financi sector bear mind portugues author undertak notifi commiss good time applic scheme adapt nation tax system specif characterist autonom region azor decemb date expiri region aid map order portugues author prove commiss determin real impact tax reduct region develop view assess relev situat region commiss aid grant complianc condit laid point guidelin nation region aid result aforesaid tax reduct appli firm oper financi sector commiss abovement aid compat common market derog articl treati hand applic incom corpor tax reduct firm oper financi sector commiss find justifi contribut region develop level proport handicap intend allevi possess quantifi data enabl measur object level addit cost face financi firm liabl tax azor commiss tax reduct compat relev provis guidelin nation region aid result aforesaid tax reduct appli firm oper financi sector commiss abovement aid compat common market derog set articl treati similarli incom tax reduct appli firm oper financi sector commiss aid compat derog laid treati hand bear mind characterist oper aid consid intend contribut develop econom activ econom area affect trade condit extent contrari common interest articl aid social charact grant individu consum articl intend make good damag caus natur disast except occurr articl grant economi area feder republ germani affect divis germani articl intend promot execut import project common european interest remedi disturb economi member state articl intend promot cultur heritag conserv articl relat categori aid council articl circumst commiss find exclus firm oper financi sector scope part scheme adapt nation tax system specif characterist autonom region azor incom corpor tax reduct concern accord willing express regard portugues author formal investig procedur abovement aid compat common market derog laid articl treati purpos firm carri econom activ cover section statist classif econom activ european commun nace rev consid firm oper financi sector financi intermedi code insur code activ auxiliari financi intermedi insur code portugues author declar activ quot intra group servic quot type activ econom basi provid servic firm belong group coordin financi distribut centr exist portugues legal system reason transpar legal certainti commiss find activ practic carri servic provid princip firm section code nace rev exclud law benefit aid fact effect decis locat firm belong group extern effect local economi small commiss consid activ contribut suffici region develop declar compat articl virtu derog laid treati reason relat financi sector lastli commiss refer articl council regul ec march lai detail rule implement articl ec treati unlaw aid recov recipi aid scheme subject present decis cover exist categori aid refer articl regul ec prejudic possibl aid paid scheme constitut exist aid virtu specif situat recipi bear mind aforesaid aid put effect unlawfulli principl commun law exist oppos recoveri tax benefit firm oper financi sector enjoi deriv activ quot intra group servic quot type year recov portugues author decis relat scheme stand implement immedi recov unlaw aid declar incompat commiss remind portug neg decis aid scheme prejudic possibl advantag grant scheme consid total part aid aid compat common market merit ground individu benefit cover de minimi rule grant framework futur decis dint exempt regul vi conclus commiss find portug unlawfulli implement part scheme adapt nation tax system specif characterist autonom region azor concern reduct rate incom corpor tax contrari articl treati base assess examin scheme light guidelin nation region aid commiss consid meet condit consid compat common market derog articl treati articl eea agreement except aid award firm carri financi activ activ quot intra group servic quot type coordin financi distribut centr adopt decis articl part scheme adapt nation tax system specif characterist autonom region azor concern reduct rate incom corpor tax implement basi articl region legisl decre januari compat common market subject provis articl articl part aid scheme refer articl incompat common market appli firm carri financi activ cover section code statist classif econom activ european commun nace rev firm carri activ cover section code classif econom basi provid servic firm belong group coordin financi distribut centr articl portug measur recov firm carri activ refer articl aid made part aid scheme refer articl recoveri effect delai accord procedur nation law provid effect implement decis aid recov includ interest date dispos beneficiari date recoveri interest calcul basi refer rate calcul grant equival region aid articl portug inform commiss month notif decis measur compli articl decis address portugues republ brussel decemb commiss mario monti member commiss oj footnot oj oj oj judgment court justic case germani commiss ecr except aid award condit laid commiss regul ec januari applic articl treati de minimi aid oj judgment court justic case franc commiss ecr case belgium commiss ecr join case spain commiss ecr commiss decis state aid case insur compani specif åland island oj gibraltar elig firm scheme oj commiss decis eec tax concess invest basqu countri oj conclus mr advoc gener saggio join case ecr case measur adopt central author commiss decis aid creation prioriti outermost region measur improv econom access french oversea territori oj commiss decis decemb aid scheme region aid invest oper aid amend econom tax system canari island oj commiss decis ec februari aid scheme quot invest allow quot germani plan implement undertak länder includ berlin oj commiss decis ec januari tax concess grant articl german incom tax act einkommensteuergesetz oj court justic deliv judgment septemb case germani commiss ecr case itali commiss ecr case intermil commiss ecr case germani commiss op cit aid tax measur favour free zone madeira santa maria respect judgment court join case territorio histórico de álava commiss ecr ii paragraph decis decemb case tax concess form exempt corpor tax firm recent set provinc álava commiss regul ec decemb amend council regul eec statist classif econom activ european commun oj oj