commiss decis juli state aid scheme appli 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 inform receiv respons procedur initi complaint state aid grant daewoo electron manufactur españa sa ramondín sa ramondín cápsula sa commiss learn exist scheme notifi invest aid spain álava consist tax incent form reduct tax base newli establish firm receiv unoffici inform similar measur exist guipúzcoa territori tax autonomi álava letter date septemb sg commiss inform spain decis initi respect aid procedur laid articl treati letter perman represent date decemb regist decemb spanish author submit comment abovement procedur commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment aid month date public comment receiv comunidad autónoma de castilla león march gobierno de la rioja march confederación empresari vasca euskal entrepresarien konfederakuntza hereinaft confebask march time limit supplementari comment letter date decemb regist januari colegio vasco de economista ekonomilarien euskal elkargoa march círculo de empresario vasco march asociación profesion de asesor fiscal de la comunidad del paí vasco march letter date commiss comment spain observ receiv letter perman represent date june spanish author inform commiss derog march pursuant norma foral provinci law march articl norma foral juli guipúzcoa constitut legal basi tax incent question ii detail descript aid inform commiss dispos question spanish author tax incent question introduc articl norma foral juli corpor tax text articl read quot compani start busi activ entitl reduct consecut tax period start year start obtain posit tax base posit tax base result conduct busi offset neg tax base previou period qualifi reduct taxabl person meet requir start busi minimum paid capit esp million year oper invest tangibl fix asset worth esp million invest asset assign busi leas sold parti end invest tangibl fix asset includ asset acquir financi leas provid undertak exercis option bui ten job gener month start annual averag workforc figur time financi year appli reduct tax base expir busi plan cover minimum period year minimum amount invest mean paragraph minimum number job creat mean paragraph incompat tax reduct laid invest job creation reduct laid articl request tax author check requir set begin met commun applic compani provision authoris adopt approv diputación foral de guipúzcoa provinci council quot commiss confirm preambl norma foral object aid question promot emerg compani commiss note tax incent relat posit tax base corpor tax result conduct busi set neg tax base previou financi year case recipi compani start commerci activ date entri forc provinci law invest tangibl fix asset minimum esp million eur gener ten job addit recipi compani busi strategi cover minimum period year start activ minimum paid capit esp million eur commiss emphasis aid consist reduct posit tax base consecut tax period start period year start recipi obtain posit tax base commiss find tax incent intend firm carri activ belong sector activ sector elig intend categori firm sme firm qualifi provid satisfi abovement test commiss find reduct tax base applic tax year start januari combin aid concern state tax incent 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 appli aid measur quot form quot commiss emphasis regard aid measur meet criteria laid articl explain firstli commiss point stage reduct give recipi advantag charg affect budget reduc partial reduct normal tax liabil commiss provision consid reduct involv loss tax revenu equival consumpt public resourc form fiscal expenditur thirdli commiss consid stage reduct tax base affect competit trade member state recipi conduct busi subject intra commun trade aid strengthen posit vi vi competitor trade member state trade affect recipi firm profit improv increas net profit profit tax compet firm elig aid lastli commiss consid stage reduct tax base question specif select favour firm condit grant incent specif state firm establish provinci law forc mid inelig firm invest threshold esp million eur creat fewer ten job paid capit esp million eur addit commiss provision consid tax aid justifi natur gener scheme tax system commiss consid stage select natur concess due discretionari power tax author aid grant automat recipi applic studi diputación foral de guipúzcoa subsequ decid grant aid short commiss consid stage reduct tax base state aid mean articl treati articl agreement european econom area cumul meet criteria constitut benefit grant state state resourc affect trade member state distort competit favour firm tax incent subject condit exce eur period year commiss consid stage regard subject de minimi rule commiss state provision state aid involv govern de minimi rule subject oblig prior notif laid articl treati articl eea agreement spanish author meet oblig commiss consid stage incent regard unlaw commiss found provision grant incent condit minimum invest creation minimum number job tax arrang ensur complianc commun rule region aid consid stage incent rank invest employ aid commiss consid stage tax incent characterist oper aid purpos reliev firm cost meet normal condit part everydai manag usual activ commiss point oper aid principl prohibit grant except circumst region qualifi region derog meet condit incent subject condit commiss view stage doubt compat tax incent rule region aid reduct tax base restrict sector grant firm subject commun sector rule commiss question stage incent compat recipi belong sector subject special commun rule lastli commiss question compat tax incent common market light derog articl treati incent regard aid social charact articl intend make good damag caus natur disast articl subject provis articl area feder republ germani derog articl subparagraph discuss concern commiss consid incent design promot execut import project common european interest remedi disturb economi member state articl incent fall scope articl concern quot aid facilit develop econom activ quot specif activ recipi firm lastli intend promot cultur heritag conserv mean articl invit submit comment articl procedur commiss ask spanish author suppli inform assess tax incent form reduct tax base newli establish firm guipúzcoa specif case relev inform request copi decis grant reduct tax base data invest made recipi job creat share capit size reduct firm elig outstand balanc iii comment spanish author spanish author submit comment letter perman represent date decemb basic reduct tax base constitut state aid articl treati gener measur subject state aid rule state measur purpos promot invest part econom polici govern argu measur specif select charact opinion open measur sector taxpay meet criteria remov specif charact de facto restrict gener scope specif substanc exist requir invest esp million creat job discriminatori object condit deriv ensur effect measur achiev propos object spanish author question discretionari charact measur question incent grant automat object condit satisfi diputación foral de guipúzcoa check condit satisfi alter add condit procedur laid abovement articl grant tax incent discretionari articl quot tax author commun applic compani provision authoris adopt approv diputación foral de guipúzcoa quot procedur interpret mean incent grant check made object condit met phrase quot quot discretionari similarli spanish author claim guipúzcoa reduct tax base found measur exist member state ireland measur spanish central govern commiss measur state aid mean articl treati similar guipúzcoa measur central govern conclud measur specif charact spanish author state guipúzcoa measur central govern cover part spain commiss specif tax measur introduc spanish central govern reach conclus guipúzcoa measur similarli spanish author argu commiss measur specif justifi natur gener scheme system provid commiss notic applic state aid rule measur relat direct busi taxat measur question justifi natur gener scheme tax system condit met grant object cross sector spanish author question view express commiss tax rule satisfi condit sector rule opinion commiss determin specif condit infring tax rule applic rule region aid spanish author inappropri specif case state aid involv spanish author question commiss posit accept trade affect fact recipi undertak carri econom activ involv trade member state opinion establish pace commiss trade affect gener specif case possibl case affect case firm involv oper sector liberalis exclus local market case prerequisit describ offici measur state aid miss oper aid characterist commiss tax measur question spanish author emphasis tax advantag deriv tax base invest charact invest incent incent oper aid view argument spanish author commiss termin articl procedur decis state tax measur question meet criteria regard state aid rest spanish author emphasis spanish tax rule tax author disclos inform taxpay except case case includ send inform commiss spanish author provid inform request decis initi procedur iv comment receiv commiss commiss emphasis comment set prejudic question parti submit consid interest parti mean articl treati comment comunidad autónoma de castilla león comunidad autónoma de castilla león point tax measur question part set tax measur adopt diputación foral de guipúzcoa contest intern member state commun level state case point articl introduc tax measur respect procedur initi quash tribun superior del paí vasco comunidad autónoma de castilla león state tax measur question constitut state aid satisfi criteria laid articl treati support content basic put forward argument decis initi procedur state measur select account discretionari power author similarli tax measur justifi natur gener scheme tax system purpos promot format compani rest comunidad autónoma de castilla león consid tax incent regard compat virtu derog articl respect state tax measur oper aid continu link execut specif project pursuant derog articl oper aid compat condit assist area basqu countri assist area derog articl oper aid question regard compat oblig notifi laid articl compli comunidad autónoma de castilla león take view tax measur question regard state aid unlaw notif procedur laid articl incompat common market comment gobierno de la rioja gobierno de la rioja state tax measur constitut state aid satisfi criteria set articl treati support content argu purpos effect reduct tax base reliev recipi part tax burden impos profit constitut financi advantag recipi firm quid pro quo author involv loss tax revenu addit econom activ recipi encourag fact enjoi competit advantag firm addit specif substanc form minimum share capit esp million minimum invest esp million minimum ten job creat gobierno de la rioja state discretionari natur reduct tax base due partli author abil determin elig invest time limit threshold partli fact grant reduct tax base automat gobierno de la rioja consid tax measur justifi ground tax system spain point opinion join case advoc gener saggio consid natur compet author tax matter territori justifi discrimin favour firm establish territori measur justifi natur gener scheme tax system guipúzcoa purpos improv competit recipi firm gobierno de la rioja point tribun superior de justicia del paí vasco regard tax measur question disproportion inappropri achiev object promot econom activ indirectli affect free movement person good establish unaccept condit competit advantag addit gobierno de la rioja consid tax incent consid compat common market virtu derog articl spanish author fulfil oblig notifi incent articl treati gobierno de la rioja think tax measur regard unlaw state aid compli articl notif procedur aid incompat common market comment confederación empresari vasca euskal entrepresarien konfederakuntza confebask begin confebask emphasis histor root underli current autonom tax power vest guipúzcoa substanc confebask view essenti presum reduct tax debt commiss wrong tax debt reduct involv loss tax revenu argument sound tax deduct involv loss revenu compar amount paid confebask request commiss reconsid posit argu tax unlawfulli harmonis establish normal amount relat determin loss tax revenu effect trade commiss recipi particip intra commun trade tax measur question distort trade differ tax system affect trade determin extent trade affect commiss analys entir tax system specif provis confebask emphasis respect studi tax burden basqu countri greater rest spain commiss explain specif measur tax differ affect trade event effect exist remov harmonis state aid select charact aid confebask opinion select natur tax measur assess wai enabl rule confer power tax author subsequ grant specif relief rule directli grant tax relief requir subsequ specif commiss argument fit categori fit mutual exclus commiss explain categori tax measur question fall contradictori confebask question approach tax measur regard enabl rule reduct grant automat author discretionari power author restrict check applic satisfi test elig tax measur regard enabl rule subsequ make grant aid conclud current procedur rule question specif instanc applic meaningless similarli paragraph commiss letter member state gener provis confer reliev regard aid quot legisl machineri enabl grant formal set quot contrast abstract enabl rule regard state aid assess effect competit trade member state tax measur rule grant aid directli confebask point point notic tax measur specif state aid aim sole public undertak type undertak undertak region tax measur question characterist territori specif appli territori region author introduc compet specif charact threshold share capit esp million invest esp million job creat confebask consid object 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 confebask maintain guipúzcoa reduct tax base adjust measur mention comment spanish author introduc spain central govern maintain rule ident quantit threshold effect guipúzcoa reduct tax base competit cancel territori adjoin basqu provinc qualifi tax concess firm effect competit deriv central govern measur larger number recipi confebask stress similar measur member state commiss initi procedur regard classifi harm measur primarolo group respect state franc firm elig corpor tax exempt reduct period year year region favour arrang corsica luxembourg reduct corpor tax period year south itali tax holidai irpeg ilor year lastli portug reduct corpor tax period year show guipúzcoa reduct tax base except system rise specif contrari system wide member state import legal certainti confebask argu commiss descript tax reduct unlaw aid call question principl legitim expect ban arbitrari decis institut legal certainti proportion commiss regard basqu tax arrang law decis event commiss chang posit futur case past incompat common market tax measur question regard enabl rule confebask consid compat assess aid grant administr decis procedur meaningless incap definit yield result compat aid hand tax measur question regard rule grant aid directli confebask take view practic commiss court requir measur sector specif compat aid assess establish tax burden firm refer tax burden lastli approach lead absurd conclus tax burden lower highest tax burden member state constitut state aid confebask question commiss argument tax measur incompat 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 adopt final decis termin procedur state tax measur question compli commun law confebask addit comment commun letter date decemb regist januari account reach commiss deadlin expir confebask appli extens time limit pursuant articl council regul ec march lai detail rule applic articl ec treati comment colegio vasco de economista ekonomilarien euskal elkargoa hereinaft cve cve consid tax system basqu provinc meet specif criterion articl treati appli part member state support view argu commiss usual practic specif tax measur appli part member state singl tax system relev tax system member state practic contrari coher spanish tax system multipl natur system appli exclus part territori system region system uniqu system applic territori concern loss tax revenu result tax measur subject transfer central govern contrari offset increas revenu tax cut public expenditur addit specif natur spanish tax system involv penalis applic commun law rest distort competit result exist tax system tackl commun rule tax harmonis nonetheless cve rule exercis tax autonomi diputacion foral provinci council adopt tax measur caught articl treati case consid reduct tax base caught meet criterion grant state resourc distort competit payment impli posit tax base amount determin advanc profit aid paid appli effect trade establish individu basi suffici trade affect rest examin specif deriv threshold elig tax reduct diputación foral discretionari power grant reduct respect consid threshold involv specif object discriminatori grant tax reduct involv exercis discretionari power check condit met cve conclud reduct tax base gener measur adopt tax power provinc question caught articl treati comment círculo de empresario vasco asociación profesion de asesor fiscal de la comunidad del paí vasco hereinaft cev apcpv associ submit similar ident comment summari appli cev apcpv question commiss assess reduct tax base specif select firm set forc exist firm exclud quantit threshold requir tax rule appli date entri forc retroact applic except object measur encourag invest logic tax reduct confin firm threshold object tax sphere diputación foral approv reduct tax base appli act prior verif aim check condit met check made grant take place automat effect trade cev apcpv emphasis establish individu basi opposit gener analysi made commiss instanc recipi produc local market case tax measur affect intra commun trade appli effect competit reduct tax base recipi activ carri market liberalis distort competit rest loss tax revenu assess regard singl measur case reduct tax base ignor tax burden respect cev apcpv state tax burden basqu countri greater rest spain cev apcpv commiss comment continu reduct tax base specif measur justifi natur gener scheme system support view emphasis tax measur appli oper irrespect activ function effici system evalu inequ measur situat system determin result lower tax burden tax measur compli principl equal firm situat exist firm addit cev apcpv commiss assess measur question take account similar measur member state ireland similar measur introduc spanish central govern applic reduct tax base question spanish territori respect cev apcpv state commiss consid measur caught articl ec treati question tax measur regard oper aid applic firm artifici mainten exist firm rest cev apcpv commiss object initi procedur reduct tax base tax harmonis articl treati reason misus power view cev apcpv conclud reduct tax base caught articl treati transmiss parti comment spain letter spanish perman represent date commiss pursuant articl aforesaid regul ec parti comment spain invit submit observ month date letter spain submit observ vi assess aid vii charact state aid commiss point purpos appli commun rule state aid tax natur measur question matter articl treati appli aid measur quot form quot commiss emphasis regard aid measur question cumul satisfi criteria set articl explain firstli measur confer recipi advantag reliev charg born budget advantag provid reduct firm tax burden wai includ total partial reduct amount tax reduct tax base meet criterion reduc recipi firm tax burden amount equival result appli tax rate post reduct balanc tax base reduc recipi firm pai tax tax base reduct base impli except common tax system applic commiss consid reduct base 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 intervent state effect diputación foral guipúzcoa legisl provis argument put forward comment parti wrong regard reduct tax base involv loss tax revenu compar normal amount establish commiss tax paid point normal level tax deriv tax system question commiss decis indent point notic qualifi state aid quot firstli measur confer recipi advantag reliev charg born budget advantag provid reduct firm tax burden wai includ total partial reduct amount tax exempt tax credit quot case relief form partial reduct tax base comment foundat thirdli measur affect competit trade member state point respect report extern depend basqu economi period export abroad absolut term rel term detriment export rest spain foreign market partli replac market rest spain statist report foreign trade basqu countri basqu economi quot tendenc export quot ratio export gdp greater germani member state report basqu trade balanc surplu period esp import esp export short basqu economi open product gear export characterist basqu economi clear recipi firm trade member state aid strengthen posit vi vi competitor intra commun trade trade affect increas recipi firm net profit profit tax improv profit enabl compet firm elig tax incent case tax rule examin gener abstract charact commiss point analysi incid carri gener abstract level incid market sector specif product abovement comment parti posit confirm establish case law court justic comment effect trade assess commiss basi comparison tax system commiss point distort competit subject procedur articl treati due derog rule favour firm case newli establish firm vi vi firm member state distort competit due differ tax system member state caught provis articl treati specif charact state aid commiss take view reduct tax base specif select favour firm condit grant incent specif state firm establish provinci law forc inelig firm invest threshold esp million eur creat fewer ten job paid capit esp million eur respect commiss point report enterpris europ number firm european commun fewer ten employe employe total spain case percentag higher percentag higher case firm firm start workforc grow firm consolid reach cruis speed case spain percentag higher primarili condit elig aid mean major firm exclud rest object charact threshold cite prevent parti comment claim select exclud firm satisfi condit question discretionari power tax author commiss find aid question grant automat applic submit recipi examin diputación foral de guipúzcoa carri examin grant aid spanish author simpli check condit met explain check made normal practic manag tax revenu posteriori exist tax measur form reduct tax base member state commiss select scope aim firm comment parti origin legitim expect tax incent firm commiss point scheme mention parti comment respect reduct tax base suppos scheme similar commiss react justifi follow misguid approach case point case law court justic infring member state oblig impos treati connect prohibit articl justifi circumst member state fail fulfil oblig point effect distort competit trade member state cancel contrari cumul charact distort increas harm consequ common market question rais parti comment charact enabl rule rule grant aid directli commiss point case rule introduc reduct tax base charact aid scheme support assess suffici point articl regul aid scheme defin quot system basi implement measur requir individu aid award made undertak defin act gener abstract manner quot charact aid scheme predetermin parti comment claim discretionari power execut scheme discretionari power regard grant aid depend specif characterist scheme commiss point tax author discret specif element establish exist aid element tax measur invok natur gener scheme tax system justif reduct tax base 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 issu spanish author state measur object cross sector charact consist intern logic tax system fact measur object cross sector charact demonstr intern logic tax system suffici evid measur fulfil princip object inher tax system gather revenu financ expenditur state satisfi principl equal progress inher spanish tax system spanish author state comment reduct tax base satisfi object promot invest help achiev industri polici object pursu govern paper política industri marco gener de actividad quot tax polici essenti boost econom develop similarli promot industri project base industri develop basqu countri quot page chapter quot tax polici instrument quot read quot tax autonomi basqu countri enabl search imagin made measur tax solut prioriti project tax incent larg firm page quot reduct tax base question part industri polici object peculiar tax system short commiss find spanish author point reduct tax base question pursu econom polici object inher tax system reduct justifi natur gener scheme system argument put forward parti comment exist higher tax burden basqu countri commiss repeat relev case issu procedur initi respect specif measur tax system basqu territori sum commiss find reduct tax base state aid articl treati articl eea agreement involv aid grant state state resourc favour undertak distort competit affect trade member state viii unlaw natur reduct tax base scheme requir commit spanish author grant aid accord condit de minimi aid commiss consid aid regard subject rule point respect spanish author maintain procedur aid question charact de minimi aid full part compli de minimi rule guarante ceil eur reach incent charact exist aid meet condit laid articl regul ec commiss point state aid cover de minimi rule exist aid subject oblig prior notif laid articl treati articl eea agreement spanish author fulfil oblig commiss believ aid regard unlaw commiss regret failur spanish author fulfil oblig notifi aid advanc argument parti comment basic alleg infring legitim expect legal certainti commiss feel bound reject firstli scheme exist aid notifi articl treati commiss decid compat common market recipi reli legitim expect legal certainti state aid natur reduct tax base 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 reason argument legitim expect legal certainti infring reject case commiss point respect decis eec regard tax measur introduc provinc álava guipúzcoa vizcaya state aid ix assess compat common market preliminari commiss repeat reduct tax base charact aid scheme gener abstract natur aid scheme commiss circumst firm recipi recipi examin effect competit specif firm context suffici ascertain potenti recipi benefit aid consist direct guidelin framework applic subject commiss emphasis decis initi procedur ask relev inform relat aid circumst recipi spanish author provid inform contradictori reproach commiss parti comment gener natur assess time refus suppli detail data request scheme question cover nut territori guipúzcoa examin aid territori qualifi region derog articl admiss guipúzcoa commiss point territori elig articl derog capita gdp nut region basqu countri form part higher commun averag rule region aid condit elig derog articl treati met region case nut capita gdp commun averag aid elig derog articl commiss point decis septemb spain region aid map propos procedur laid articl treati spanish author revis map futur guipúzcoa region aid region develop regard compat common market derog articl letter perman represent date septemb spanish author accept propos map forc date subsequ period commiss point decis april approv spanish region aid map period map provinc guipúzcoa continu region region develop aid consid compat common market accord derog articl treati state aid form reduct tax base effect promot creation guipúzcoa firm initi amount invest number job creat exce threshold minimum invest minimum number job achiev tax incent question qualifi invest employ aid base amount invest number job creat wage cost tax base paid limit express percentag amount invest number job creat wage cost ceil express percentag tax base respect commiss point annex guidelin nation region aid state quot tax aid consid aid connect invest base amount invest region addit tax aid connect invest set ceil express percentag amount invest region quot tax incent case meet criteria qualifi invest aid contrari partli reduc profit tax paid recipi firm incent qualifi oper aid corpor tax tax burden compani subject pai regularli inevit part everydai manag examin tax incent light derog appli oper aid question respect commiss point accord guidelin region aid charact oper aid prohibit exception aid grant region elig derog articl provid meet condit laid point guidelin outermost region region low popul densiti intend offset addit transport cost nut level territori guipúzcoa elig derog articl treati grant oper aid meet condit nut level territori guipúzcoa outermost region region low popul densiti reason oper aid element reduct tax base prohibit grant region elig derog articl treati outermost region region low popul densiti incent incompat case commiss consid tax incent scheme question regard compat common market region derog articl ec treati compli rule region aid derog articl examin appli case purpos develop econom activ conclud respect object reduct tax base develop econom activ mean articl develop measur assist small medium size enterpris research develop environment protect job creation train accord commun rule tax incent qualifi derog articl respect purpos similarli absenc sector limit reduct tax base grant restrict undertak sensit sector subject specif commun rule applic product process market agricultur product annex treati fisheri coal mine steel make transport shipbuild synthet fibr motor industri circumst commiss consid tax incent form reduct tax base compli sector rule case reduct tax base 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 ec 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 purpos articl except occurr object promot execut import project common european interest remedi disturb economi member state provid articl rest qualifi derog articl intend promot cultur heritag conserv aid incompat common market reduct tax base cover tax year tax aid left pai aid unlaw incompat spanish author cancel payment balanc reduct tax base due recipi incompat aid paid point accord argument recipi reli gener principl commun law legitim expect legal certainti prevent applic articl regul eec 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 reduct tax base invest infring articl treati reduct tax base question incompat common market spanish author cancel payment aid balanc due recipi incompat aid paid spanish author measur recov restor econom situat recipi firm unlaw grant aid adopt decis articl state aid form reduct tax base unlawfulli put effect spain histor territori guipúzcoa breach articl treati articl norma foral juli incompat common market articl spain abolish aid scheme refer articl continu produc effect articl spain measur recov recipi aid refer articl unlawfulli made spain cancel payment outstand aid recoveri effect delai accord procedur nation law provid effect execut decis sum recov bear interest date recipi actual 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 juli commiss mario monti member commiss oj commiss decis ec oj commiss decis ec oj footnot boletín ofici del territorio histórico de álava territorio histórico de gipuzkoa norma foral date juli corpor tax boletín ofici de gipuzkoa part essenti assess aid cite point commun guidelin aid sme oj commiss notic de minimi rule state aid oj law date decemb tax measur reform legal system public servic unemploy protect boe measur consist reduct corpor tax base tax year firm set invest esp million creat job oj judgment septemb respect judgement render court justic ec septemb case judgment septemb octob regard tax measur question commiss letter member state sg april join case spain commiss ecr judgement court justic date septemb deadlin submit comment month date public offici journal european commun februari oj case germani commiss ecr judgement render court justic octob mr paxti garrido espinosa ms victoria garcía olea quot la dependencia exterior vasca en el periodo quot euskal estatistika erakundea instituto vasco de estadística eustat statist offic basqu govern export abroad account total export includ sale rest spain year quot estadística de comercio exterior para la comunidad autónoma de euskadi en el año quot prepar eustat case maribel belgium commiss paragraph june case alzetta mauro commiss paragraph june opinion advoc gener ruiz 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 quot posit firm present case indefinit number firm reinforc aid scheme privileg principl affect competit member state empresa en europa inform eurostat data tabl report data tabl report data tabl report case steinik amp weinlig feder republ germani paragraph judgement court justic march hand case comité intern de la rayonn de fibr synthétiqu commiss paragraph judgement court justic march state principl equal treatment protect legitim expect reli order justifi repetit incorrect interpret measur paragraph opinion advoc gener ruiz jarabo case articl spanish constitut result assess aid assess base commiss notic de minimi rule state aid oj regul januari applic articl treati de minimi aid oj join case freistaat sachsen commiss ecr ii paragraph judgement render court justic decemb oj nomenclatur territori unit statist capita gross domest product gdp measur purchas power standard pp refer region rule confin recit guidelin nation region aid event result assess analysi base earlier rule point guidelin nation region aid oj list outermost region articl treati point guidelin nation region aid sector rule forc addit offici journal european commun websit director gener competit http europa eu int comm competicion state aid legisl commiss letter member state sg march case belgium commiss ecr judgement court justic date march