commiss decis juli state aid citi mainz local author feder republ germani grant grundstücksverwaltungsgesellschaft fort malakoff mainz mbh amp kg subsidiari siemen ag siemen nixdorf informationssystem ag german text authent text eea relev ec commiss european commun regard treati establish european commun articl thereof notic accord articl ec treati member state parti concern submit comment decemb commiss receiv detail complaint extern sourc decid initi procedur articl ec treati regard land sale agreement citi mainz grundstücksverwaltungsgesellschaft fort malakoff mainz mbh amp kg real estat hold siemen ag siemen nixdorf informationssystem ag conclud term condit agreement state aid element incompat common market german govern inform decis letter date januari german author request provid inform detail case submit expert valuat date sale contract site question april german govern inform commiss expert valuat prepar submit comment substanc expert valuat decis initi procedur publish offici journal european commun request member state interest parti submit comment comment receiv juli german govern submit expert valuat addit comment octob case issu subject meet repres commiss german govern januari commiss transmit list question detail expert valuat calcul econom relev provis sale contract letter date march german author propos discuss question meet repres administr citi mainz land valuer repres commiss meet held march bonn agre german author submit addit comment inform question solv meet write german govern addit comment inform ii contract date februari citi mainz acquir site area mainz close rhine land rheinland pfalz barrack riot polic unit citi mainz part gener polici render area town attract prefer riot polic unit move area citi mainz acquir site price dm dm price base valuat carri staatsbauamt mainz süd juli year date purchas contract price calcul basi land dm dm build dm sale contract ownership land transfer mid contract citi mainz land rheinland pfalz stipul transfer site citi mainz agre enabl citi mainz sell land remov exist build siemen ag siemen nixdorf informationssystem ag relat enterpris term condit final purchas accept contractu oblig construct offic busi build distribut train centr siemen ag siemen nixdorf informationssystem ag liabl pai contractu penalti dm million oblig fulfil final purchas built site minimum period year siemen ag siemen nixdorf informationssystem ag connect firm run taxabl busi gewerbesteu benefit mainz final purchas liabl pai increas purchas price site correspond actual market site date purchas contract dm million half transfer citi mainz land rheinland pfalz provis fulfil partial oblig cover maximum sum mortgag main part area site belong citi mainz sold grundstücksverwaltungsgesellschaft fort malakoff mainz mbh amp kg real estat hold siemen ag siemen nixdorf informationssystem ag hereinaft refer fort malakoff contract likewis date februari area compris sold dm dm purchas contract fort malakoff citi mainz honour oblig accept citi mainz vi vi land rheinland pfalz fort malakoff oblig construct offic busi build usabl floor space car park garag distribut train centr siemen ag siemen nixdorf informationssystem ag creat construct termin latest year conclus purchas agreement februari construct termin time fort malakoff conclud sale contract parti citi mainz claim retransf site secur prioriti notic convey land titl regist compound indemnif dm million fort malakoff oblig built site year complet build minimum period year siemen ag siemen nixdorf informationssystem ag relat enterpris enterpris run taxabl busi case provis partial fulfil fort malakoff pai differ purchas price agre actual market site time sale dm million cover abovement indemnif dm million potenti claim citi mainz secur prioriti maximum sum mortgag dm million regist land titl regist mortgag subordin financ debt maximum cost construct purchas price purchas price site payabl date transfer ownership set januari agreement cover interest paid interven period iii german govern opinion term condit land sale agreement citi mainz fort malakoff element state aid stress purchas price citi mainz paid acquir land dm relev site sold fort malakoff acquir built site sold empti site citi decid bear cost dismantl riot polic barrack pursu public interest citi develop independ group land valuer citi mainz instruct citi mainz februari examin purchas price site valu undu state aid element provid valuat market site question date conclus sale contract gave expert opinion econom relev provis purchas contract german govern submit valuat emphas share view expert econom relev provis expert conclus market empti site establish basi purchas price agre compar site area mainz date conclus sale contract dm disadvantag locat site compar site identifi note contrari compar site purchas measur drain ground water site question close rhine calcul disadvantag valu dm figur correct dm discuss march cost dismantl remain build site sold undevelop cost clean site born citi mainz valu dm oblig part purchas erect type build predefin period valu dm provis purchas pai purchas price transfer ownership calcul advantag purchas worth dm oblig fort malakoff rent built site siemen ag siemen nixdorf informationssystem ag train centr minimum period year consid effect wertneutr purchas expert opinion provis balanc rent contract purchas conclud accept provis econom disadvantag purchas oblig held true oblig pai differ agre purchas price market date contract dm million oblig fulfil provis normal circumst back rent contract conclud contract citi fort malakoff provid oblig purchas pai differ agre purchas price market date contract agre potenti claim set lump sum dm million amount ultim higher land valuer appoint parti land dm million contract provid oblig part purchas secur potenti claim prioriti maximum sum mortgag dm million regist land titl regist mortgag regist prioriti agre subordin mortgag cover cost construct plan build purchas price oblig provid secur mortgag consid repres disadvantag purchas expert gener market practic balanc lower purchas price ow maximum sum mortgag cost financ real estat project increas offer creditor rank mortgag cover cost construct purchas price interest rate loan higher purchas capit disadvantag provis calcul basi normal fee bank guarante replac rank mortgag calcul dm dm market site calcul gt tabl gt expert conclud purchas price agre dm dm lower special market site normal market site establish valuer basi sale compar site mainz take account provis sale contract citi mainz fort malakoff german govern opinion ow statu compet independ committe land valuer gener contest concern opinion valuer contractu condit sale contract german author expressli endors calcul argument expert oblig erect build site defin period time german govern opinion provis unusu normal market condit seller interest ensur specif site sold present case citi mainz experi site citi remain empti longer period time want impos oblig avoid empti site possibl longer period disturb plan citi develop econom disadvantag relat provis german author balanc lower purchas price disadvantag relat oblig secur oblig pai differ purchas price agre market mortgag german govern opinion oblig relat limit financi stand grundstücksverwaltungsgesellschaft fort malakoff mbh amp kg limit partnership kg person liabl partner privat limit compani gmbh nomin capit dm iv articl ec treati aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good affect trade member state incompat common market present case question exist state aid mean articl ec treati centr term condit sale site fort malakoff citi mainz depart normal commerci practic criteria extent constitut state aid commiss decis eec decis eec gener commiss opinion market site public author intend sell establish open uncondit bid procedur potenti buyer chanc submit bid bid honour adequ effort sell site market condit commiss decis octob freseniu case public author decid appli procedur decid sell site investor establish price paid choic commiss opinion market site question establish independ land valuer gener accept method establish market purchas price land sold basi term condit sale compar site recent past gener accept market indic present case german author choos procedur conclud land sale contract fort malakoff commiss decis initi procedur pursuant articl ec treati request german govern submit expert valuat establish market site question date sale contract conclud commiss share view german author price citi mainz acquir site land rheinland pfalz necessarili market site sold fort malakoff site acquir built sold build properti sold properti acquir valuat sale market citi owner site acquir land bgb dismantl build sell empti site properti reduc public author decis reason urban develop plan gener contest commiss articl ec treati note present case land rheinland pfalz citi mainz time conclud contract appar opinion purchas price agre lower market site contract land citi contract citi mainz fort malakoff stipul final purchas fort malakoff pai differ purchas price agre actual market site date contract fact agre lump sum dm million paid notwithstand valuat site believ sale price actual market reason opinion supersed land valuer expert report standard land map bodenrichtwertatla mainz show standard mix core area misch kerngebiet mi mk baunvo dm site question locat area formal mark mix core area characterist environ close legal descript kind area amount notion magnitud consider real market site question expert instruct citi mainz ask examin purchas price site valu includ undu state aid element commiss opinion independ expert valuer compet establish gener market site question compet establish land sale agreement repres state aid argument calcul expert special market econom relev provis sale contract citi mainz fort malakoff expressli share german author consid opinion german author gener note gener market site establish expert dm amount dm deduct expert regard disadvantag locat site question necess special drainag amount dm deduct regard cost dismantl remain build regard part gener valuat expert site question standard market site purchas price expect normal commerci practic criteria consid dm sale contract citi mainz fort malakoff deviat point normal commerci practic criteria commiss argument calcul german govern explain opinion oblig provis sale contract normal market condit influenc purchas price fort malakoff oblig erect state build site defin time span oblig unusu normal market condit seller interest ensur site sold present case citi mainz experi site citi remain empti fairli long period time want impos oblig avoid empti site possibl long period disturb plan citi develop independ valuer calcul econom disadvantag contractu provis dm contract citi fort malakoff german govern expert unusu time laps date contract envisag transfer ownership provis favour purchas balanc increas purchas price independ valuer calcul econom advantag contractu provis dm take point account rate calcul expert special market site sold condit establish dm minu dm dm dm provis contract fort malakoff leas build erect year siemen ag siemen nixdorf informationssystem ag run taxabl busi german author refer land valuer report opinion oblig normal commerci condit balanc lower purchas price purchas contract intend user build accept condit contractor purchas break tenanc contract purchas valid claim cover cost expens aris fulfil oblig vi vi citi account german govern oblig pai indemnif form increas purchas price oblig secur potenti claim pai differ purchas price agre market mortgag provis build fulfil regard german author repres financi burden normal market condit balanc lower purchas price fact purchas offer site full secur loan construct build financi disadvantag german govern normal commerci practic balanc reduct purchas price calcul basi normal cost bank guarante replac mortgag true build develop conclud land purchas contract accept condit impos let develop site parti build client valid agreement intend final user ensur fulfil condit oblig pai differ market site question purchas price agre condit fulfil repres burden potenti debt cover claim develop vi vi client commiss share posit german govern condit repres burden balanc reduc purchas price commiss agre german govern posit oblig grant secur mortgag cover potenti claim except burden normal commerci term practic justifi lower purchas price normal commerci practic potenti claim amount minor compar financi stand potenti debtor expect effect secur true financi reliabl privat limit compani gmbh person liabl partner gmbh amp kg limit partnership low nomin capit limit legal minimum dm econom disadvantag construct relat expect parti receiv valid secur cover potenti claim normal commerci practic born parti contractor limit partnership bui unmortgag piec land newli acquir properti provid secur potenti debt post purchas site repres exploit full bought fact secur potenti claim initi seller previou owner land unusu secur claim parti intend agre properti sale provid secur claim normal commerci practic influenc purchas price paid acquisit properti potenti oblige normal commerci practic bear cost secur claim inconsist conclud hand oblig pai differ market purchas price build erect site year siemen train centr irrelev purchas influenc special market site whilst postul hand mere secur potenti debt balanc reduct purchas price calcul basi price obtain bank guarante addit note provis oblig fort malakoff provid secur mortgag potenti claim depend siemen built site year run taxabl busi design yield tax incom citi mainz gewerbesteu effect secur potenti claim pai market condit fulfil serv purpos keep futur tax payer citi long period assess present case state act line normal market investor behaviour futur possibl tax receipt account case state sell properti term condit line normal behaviour privat investor posit state respons public interest collect tax normal privat investor interest purchas land interest chosen purchas creat futur tax incom commun site question locat privat seller real estat accept reduct purchas price balanc contractu condit design attract taxpay citi propos reduct special market relat mortgag agre accept special market establish independ land valuer basi condit sale compar site mainz take account unusu time laps date contract envisag transfer ownership factor account net dm consid dm dm entir site purchas fort malakoff paid dm dm market site date contract conclud term condit land sale agreement citi mainz fort malakoff depart normal commerci practic criteria extent constitut state aid total dm mean articl ec treati state aid distort threaten distort competit favour undertak affect trade member state incompat common market prohibit present aid favour undertak grundstücksverwaltungsgesellschaft fort malakoff mbh amp kg subsidiari siemen ag siemen nixdorf informationssystem ag threaten distort intra commun competit sector commerci data process hardwar softwar face fierc intra commun competit due constant decreas price rapid evolut technolog relat high invest amp product facil aid reduc cost siemen ag siemen nixdorf informationssystem ag set real estat hold fort malakoff train centr offer softwar train user train specif data process product employe client provid train normal element effect market integr data process solut commerci sector bank insur compani irrelev siemen consid set train centr germani german speak employe client european competitor bear compar cost bui servic provid specif train compet effect penetr relev market german speak part commun aid consid ad hoc invest aid aim reduc cost invest train centr siemen mainz aid grant scope gener invest aid scheme irrespect ad hoc aid regard contribut develop region note mainz locat area recogn fall articl aid consid compat common market notion region invest aid aid identifi fulfil condit except articl ec treati social aid grant consum invest aid design attract investor citi relat disast except occurr relat divis germani aid promot execut project common european interest fact train centr provid integr data process solut locat citi common european interest aid design remedi disturb economi member state derog articl ec treati appli promot cultur activ preserv cultur herit articl ec treati conclud find land valuer argument german govern accept assert oblig provid secur potenti claim pai differ market purchas price normal commerci transact balanc lower purchas price gt tabl gt special market site consid dm dm entir site fort malakoff land agenc siemen paid dm dm market site date contract conclud sale site mainz fort malakoff subsidiari siemen ag siemen nixdorf informationssystem ag purchas price market repres state aid total dm mean articl ec treati deem compat common market aid recov repay made accord procedur provis german law interest base interest rate refer rate assess region aid scheme run date aid grant transfer ownership site mainz grundstücksverwaltungsgesellschaft fort malakoff mbh amp kg subsidiari siemen ag siemen nixdorf informationssystem ag adopt decis articl sale site mainz grundstücksverwaltungsgesellschaft fort malakoff mbh amp kg subsidiari siemen ag siemen nixdorf informationssystem ag purchas price market repres state aid total dm mean articl ec treati aid illeg grant breach articl ec treati aid incompat common market meet condit except provid articl thereof articl germani recov aid recipi compani repay made accord procedur provis german law interest base interest rate refer rate assess region aid scheme run date aid grant articl germani inform commiss month notifi decis measur compli therewith articl decis address feder republ germani brussel juli commiss karel van miert member commiss oj oj oj oj judgment court justic septemb case spain commiss ecr paragraph