commiss decis decemb levi meat purchas render levi implement franc notifi document number french text authent ec commiss european commun regard treati establish european commun subparagraph articl thereof call interest parti submit comment pursuant provis cite regard comment procedur complaint commiss ask french author april inform levi meat purchas hereinaft render levi financ render activ french territori french author repli letter date commiss initi infring proceed provid articl treati render levi letter formal notic franc juli reason opinion septemb commiss decid drop proceed june measur enter regist notifi aid measur number nn addendum complaint receiv march meantim commiss receiv complaint rais point letter date juli commiss notifi franc decis initi procedur laid articl ec treati respect render levi commiss decis initi procedur publish offici journal european commun commiss ask member state interest parti submit comment aid scheme french author comment letter date octob commiss receiv comment parti forward french author letter date februari french author repli letter date april french author ask addit inform letter date juli letter date septemb decis concern financ public render servic hereinaft refer pr januari decemb year investig procedur initi financ pr januari dealt state aid nn render levi abolish januari pr financ proce quot slaughter levi quot commiss rais object examin levi french author commiss inform relev present case letter date decemb ii descript render levi render levi introduc articl bi zd french code général de impôt gener tax code introduc articl french law decemb collect destruct anim carcas slaughterhous wast amend code rural rural code provis levi enter forc januari law amend articl french code rural lai quot collect destruct anim carcas meat offal seiz slaughterhous recognis unfit human anim consumpt task remit state quot hand articl code rural amend law quot destruct materi seiz veterinari regul refer articl anim wast slaughterhous establish anim foodstuff foodstuff anim origin handl prepar remit public render servic sole respons slaughterhous establish concern approv regist purpos entrust treatment materi establish approv regist purpos author quot remit public servic cover collect fallen stock nation territori anim kill french slaughterhous unsuit human consumpt carcas collect anim lot weigh minimum kg legisl explicitli exclud pr financ render levi person hold anim carcass quot quot hand approv person oblig articl ii code rural exclud pet own privat individu pai render servic provid prefect select privat undertak carri render mean tender procedur rule laid code rural specif stipul payment made work award success tender payment exclus payment receiv user public servic render undertak provid pr provid collect destruct servic free charg user livestock farmer slaughterhous paid exclus state articl code rural render levi appli purchas meat product retail product levi theori due carri retail sale taxabl base net vat purchas sourc fresh cook chill frozen meat offal poultri rabbit game anim bovin ovin caprin porcin speci hors ass cross salt meat cure meat product lard preserv meat process offal meat offal base anim feed undertak turnov previou calendar year frf eur exclud vat exempt payment levi rate levi monthli purchas frf eur exclud vat monthli purchas amount subsequ increas recit initi januari revenu levi paid ad hoc fund financ collect destruct anim carcas materi seiz slaughterhous recognis unfit human anim consumpt activ defin articl code rural fall remit public servic fund manag centr nation pour aménag de structur de exploit agricol cnasea nation centr develop farm structur law juli lai econom financi provis impos addit levi oper period juli decemb financ destruct mammal meal complianc commun rule deactiv bovin spongiform encephalopathi bse agent expenditur purchas transport store process meal undertak turnov previou calendar year frf eur exclud vat exempt addit levi rate levi monthli purchas frf eur exclud vat monthli purchas amount articl loi de financ rectif pour amend financ act law decemb made number amend render levi scheme enter forc januari amend claim offset effect bse crisi result extra cost scope levi extend cover quot meat product quot levi increas monthli purchas frf eur monthli purchas amount addit undertak turnov previou calendar year frf eur exclud vat exempt levi final decemb revenu levi assign directli nation budget fund refer recit increas render levi claim thing respons destroi anim carcas materi seiz slaughterhous recognis unfit human anim consumpt past bse crisi part carcas previous manufactur anim meal product anim meal temporarili ban council decis ec decemb protect measur regard transmiss spongiform encephalopathi feed anim protein argument put forward commiss open investig procedur exist aid articl treati lai undertak entrust oper servic gener econom interest subject rule contain treati rule competit applic rule obstruct perform law fact task assign develop trade affect extent contrari interest commun french author measur financ public interest principl commiss object decis make render servic public servic justifi ground public health protect environ commiss ask french author detail measur financ render levi assess scope activ provid law destruct anim meal ban sale financ levi court justic european commun rule articl interpret mean cover public aid paid undertak entrust oper servic gener econom interest aid exce addit cost perform public servic investig procedur open number case court issu measur consid state aid mean articl treati advantag enjoi undertak exce addit cost bear fulfil public servic oblig impos nation legisl commiss view determin public payment made render undertak consid financ public servic determin payment exceed cost undertak carri activ investig procedur open commiss inform requir determin criteria introduct public servic fulfil order reach conclus natur tender procedur select render undertak commiss ask french author full detail procedur decid compli rule council direct eec relat coordin procedur award public servic contract light judgment hand court justic field commiss sought detail impact aid undertak concern proof cover addit cost perform servic carri gener interest divert competit activ undertak carri commiss accept render servic servic gener econom interest opinion investig procedur open number doubt effect aid direct beneficiari servic servic financ investig procedur open point commun guidelin state aid agricultur sector refer agricultur guidelin provid aid agricultur sector aid collect recoveri process wast agricultur origin examin case case basi examin made light principl set ec treati commun guidelin state aid environment protect guidelin aid indispens compens extra product cost comparison market price product servic concern aid temporari gener rule degress provid incent price reflect cost rapidli commiss base posit point agricultur guidelin combat anim diseas franc beneficiari agricultur hold slaughterhous make contribut expenditur involv provid servic commiss view aid fulfil condit laid commun rule doubt compat aid cover cost agricultur hold slaughterhous collect destroi anim carcas meat offal seiz slaughterhous french scheme beneficiari agricultur hold slaughterhous make contribut cost process anim carcas addit servic free perman degress basi case state aid nn commiss view aid remov carcas serv stop practic farmer burn buri abandon highli contamin carcas harm environ health commiss point authoris oper aid reduc financi cost undertak pollut harm effect respons commiss note derog principl grant wast manag investig procedur open commiss inform indic perman degress aid cover cost collect process carcas justifi part comprehens programm combat diseas protect human health commiss note french legisl introduc oblig remov carcas appli farmer meat offal seiz slaughterhous time investig procedur open commiss authoris nation author cover cost born produc specif situat commiss view aid provid mean render servic vi vi anim wast recognis unfit consumpt fulfil condit laid point agricultur guidelin benefit derog provid articl treati order grant derog commiss ask french author show case speci anim cover servic wast sick anim anim destruct intend prevent spread anim diseas appli addit levi impos juli decemb market undertak exempt payment levi time investig procedur open commiss reason aid cover point agricultur guidelin lai order consid compat common market aid measur incent element requir counterpart part beneficiari case point exempt appear reduc cost provid incent requir counterpart part beneficiari compat competit rule time investig procedur open proven destruct anim meal time investig procedur open commiss posit decid financ destruct compli rule type product aid paid aid paid meal produc introduct commun ban decemb commiss aid paid destruct overcompens owner meal undertak respons destroi commiss ask french author type product aid paid date product provid inform show overcompens avoid financ aid decemb pr financ mean parafisc charg impos retail meat meat product revenu levi paid fund manag commiss point view financ state aid mean compulsori charg affect aid protect effect actual aid aid financ mean parafisc charg affect product import member state time investig procedur open commiss opinion impos levi product import member state financ render servic incompat competit rule state aid financ incompat treati januari revenu levi assign directli nation budget commiss point accord usual practic take view gener speak payment revenu levi nation budget make imposs trace link levi servic provid financ nation author imposs levi discrimin product revenu levi merg govern revenu financ aid directli attribut levi doubt link revenu made broken appear paid budget revenu levi alloc specif chapter ministri agricultur subsequ transfer budget cnasea bodi respons financi manag render servic revenu levi amount financ provid servic ident court justic acknowledg exist link system taxat aid scheme repres difficulti determin scheme compat provis treati circumst initi procedur provid articl treati commiss posit issu rais complaint lodg provis time investig procedur open commiss posit decid scheme compat treati potenti discrimin product import member state levi impos commiss point long financ state aid consid incompat competit rule aid financ consid incompat fact condit aid declar compat method financ complianc rule articl treati commiss infring competit rule justifi articl treati limit measur strictli oper servic gener econom interest time investig procedur open commiss smooth oper scheme servic gener econom interest requir render servic provid farmer slaughterhous free charg similarli commiss smooth oper render servic requir payment possibl oper aid undertak subject levi payment render undertak possibl cover net cost provid render servic understand impos levi product member state final commiss time investig procedur open rule possibl total effect french render scheme affect trade member state extent contrari commun interest make articl treati inapplic state scheme affect trade meat slaughterhous servic relev fact state recit septemb commiss issu reason opinion render levi opinion commiss note render levi scheme constitut discriminatori tax measur incompat articl treati appli meat import member state french meat produc access pr financ product levi addit articl treati lyon administr court appeal refer question court justic preliminari rule interpret articl treati regard render levi court gave judgment case novemb gemo case gemo case lyon administr court appeal ask court justic give preliminari rule levi purchas meat provid articl zd code général de impôt regard aid mean articl treati court repli state respons collect destruct anim carcas slaughterhous wast french livestock farmer slaughterhous court conclud correct interpret articl treati scheme provid livestock farmer slaughterhous collect destruct free charg slaughterhous wast state aid iii comment submit parti interest parti submit comment forward french author februari comment submit interest undertak undertak submit comment request ident remain confidenti commiss examin reason view request grant undertak render levi aid mean articl treati favour livestock farmer slaughterhous articl treati releas livestock farmer slaughterhous financi burden render levi financi advantag quot undertak quot affect quot trade member state quot quot distort ing competit quot reduc cost french meat export burden meat import cost destroi danger livestock product cost bear countri origin claim measur illeg notifi commiss final commiss decis aid compat regularis post rule implement aid adopt infring prohibit laid articl treati assert make aid incompat final argu render servic cover articl treati render servic financ financ mean incompat aid financ perfectli provid charg user servic reflect price paid meat consum addit levi discrimin nation product similar import product affect develop trade extent contrari interest commun claim prevent applic articl treati comment submit associ de entrepris de produit alimentair élaboré adepal associ food process industri adepal point levi introduc background problem destroi bovin carcas outbreak bse carcas destroi dairi cattl produc meat incident adepal consid impos levi specif quot meat quot total exempt milk product unaccept gener levi impos sector produc carcas destroi discriminatori egg product includ levi appli meat product weight meat affect vari ingredi prepar dish plant product packag gener fix overhead labour cost undertak produc prepar dish adepal reject threshold chosen french administr take view meat product product meat account product weight adepal point levi practic tax consumpt impos discriminatori manner retail price product result signific differ competit product meat foodstuff milk product egg product plant product prepar product meat final reason levi ensur public health financ health monitor theori adepal cover council direct ec amend consolid direct eec order ensur financ veterinari inspect control live anim anim product amend direct eec eec transpos french law comment submit fédération de entrepris du commerc de la distribut fcd feder trader distributor fcd view aid confer advantag reduc busi risk render undertak face elimin cost born livestock farmer slaughterhous produc carcas materi seiz slaughterhous fcd stress french mechan financ pr compat articl treati satisfactori measur introduc ensur effect competit public contract award render servic financ overcompens cost servic fcd point public financ receiv french render undertak intend financ pr defin legisl financ activ fall scope legisl destruct anim meal produc commun ban decemb aid eur million paid render undertak emerg measur invit tender fcd complain illeg state aid introduc financ mean levi meat purchas grant small butcher destroi bone spinal column direct contact spinal cord bovin anim month alleg aid amount eur million comment submit spain spain criticis fact scheme discrimin import meat meat product countri levi impos return product levi sole benefit french livestock farmer slaughterhous argu situat aggrav spain abolit nation aid effect januari claim cost destroi meat wast includ price export product regard fallen anim hold state aid abolish date expenditur incur farmer cover insur scheme iv comment submit franc letter date octob french author present comment commiss decis initi procedur provid articl treati regard aid question respons request commiss addit inform letter date septemb french author deem briefli recal gener financ pr explain pr establish law decemb background bse crisi law form part health system compris basic decre decre june amend decre decemb provid inciner finish product manufactur high risk materi defin farm anim slaughter human consumpt anim carcas anim slaughter diseas control measur anim wast present clinic sign diseas communic man anim anim dy transport anim wast present risk human anim health decre septemb suspend market releas consumpt rumin tissu product incorpor tissu risk materi srm decre suspend market brain spinal cord ey bovin ovin caprin anim condit high risk product decre adopt ensur consum health prohibit precautionari measur introduct list product food chain made inciner obligatori french author provis pointless form part system guarante total effect case render scheme laid law decemb supplement amend code rural render industri base ad product collect render undertak exchang monopoli collect area condit french author decid establish public render servic respons collect destroi high risk materi intend inciner articl code rural amend law decemb lai quot collect destruct anim carcas meat offal seiz slaughterhous recognis unfit human anim consumpt task remit state quot adopt law decemb previs explicitli mention srm pr dealt form materi seiz slaughterhous french author point commiss pr cover product present risk human anim health approxim anim wast product anim product continu collect contract govern privat law increas list risk materi extend scheme differ establish decre decemb institut compens scheme manufactur meal fat prohibit manufactur anim feedingstuff decre novemb scheme notifi commiss januari regard meal french author point pr respons inciner meal manufactur product collect pr financ inciner product result ban meal anim feedingstuff pr financ januari decemb levi provid articl law decemb product paid fund manag cnasea januari servic financ nation budget exist aid render undertak french author point point decis open procedur commiss admit pr justifi reason public health environment protect gener interest mean articl treati commiss question remuner public fund undertak respons pr french author explain total amount paid render undertak period eur correspond total expenditur public render servic pr amount paid undertak award public contract requisit order invit tender issu department region level requisit prefector decre issu rule award public contract govern requisit french author view payment made impact competit activ beneficiari undertak french author state articl code rural amend decre decemb public render servic amend code rural amend decre octob pr subject procedur award public contract articl code rural lai quot prefect depart respons establish public render servic conclud accord procedur laid code de march public contract respons person mean articl code natur oper justifi contract conclud undertak part servic depart ii notwithstand paragraph articl contract establish public render servic conclud nation level technic econom consider justifi coordin level quot french author explain articl code rural contract includ set administr claus stipul natur servic cover contract method payment oper success tender provid payment exclus payment receiv user public servic inform evalu qualiti servic set technic specif set technic condit collect transport process destruct anim carcas slaughterhous wast accord health requir basi public contract award department tender procedur includ lot collect process meal inciner meal case contract award inciner explain substanti stock built meal product collect public render servic contract award department level collect process meal nation invit tender issu unsuccess ow lack suitabl infrastructur cement factori appear suitabl instal urgenc situat prevail inciner meal substitut fuel carri technic adjust necessarili locat region produc anim wast concern contract collect process renew department level contract inciner award depart quot produc quot meal process instal stock meal french author stress major public contract procedur servic essenti smooth oper pr provid french author numer occas inciner meal requisit emerg situat reason health public order requisit issu order januari requisit good servic implement decre march provis remuner requisit servic form compens cover sole proven direct materi loss incur servic provid result requisit compens take account exclus actual expenditur declar servic provid respect remuner work depreci return capit assess normal base compens payabl loss potenti profit suffer servic provid result loss free dispos facil requisit free pursuit occup french author tabl summaris year depart public contract award requisit issu tabl drawn survei depart french author explain public contract conclud prefer department level vari period month year requisit overcom problem caus unsuccess tender procedur ensur continu oper public render servic contract prepar cope sudden increas quantiti natur product destroi health protect measur adopt tabl refer recit show requisit time pr set deal health emerg subsequ public contract award regular basi collect process product difficult renew contract substanti rang risk materi concern region tender procedur launch base nation model accord code de marché public unsuccess view emerg situat requisit norm french author state commit long term contract legal incertitud cast french scheme initi discuss draft commiss guidelin legal context undertak provid render servic import caillaud saria ferso bio équarrissag modern du var thirteen instal process raw wast pr anim meal undertak verdannet sotramo collect wast undertak cement manufactur lafarg calcia vicat holcim involv inciner meal french author state stage collect process pr wast treat separ process carri instal specif authoris decre instal approv treat high risk materi view specialis natur process pr materi account entir activ instal servic provid precis identifi payment servic estim averag turnov industri processor conclus pr establish mean legisl act view rule award public contract requisit french author payment made undertak provid pr exce addit cost fulfil oblig exist aid livestock farmer slaughterhous french author point commiss take view total exempt livestock farmer slaughterhous payment collect carcas wast constitut aid respons cost collect destroi wast aid justifi purpos combat diseas commiss consid incompat common market measur authoris agricultur guidelin firstli french author draw commiss attent special natur meat market period carcas wast recognis unsuit consumpt franc inciner decre june septemb product continu process member state commun level decis requir withdraw market destruct product concern effect octob risk materi commiss decis ec regul materi present risk transmiss spongiform encephalopathi amend decis ec march commiss decis ec prohibit anim product anim feed absenc harmonis french author year price beef veal member state account cost involv collect carcas wast regard take account ad product franc exempt cost render product impact price beef veal french author greater impact cost downstream render levi french author opinion effect establish pr reduc price meat confer clear advantag export french meat member state claim case argu increas export unit kingdom member state extent bse crisi larg scale system process inciner carcas set commiss conclud aid mean articl treati french author view justifi measur form part mechan combat anim diseas compat examin light work paper novemb applic public render servic establish agricultur guidelin point seq measur adopt franc object elimin risk contamin basi commiss choos opinion french author aid authoris commun nation provis offici framework establish combat diseas view erad mean compulsori measur compens paid case measur combat bse part seri measur adopt commun nation level bse crisi demonstr risk health carcas wast design quot high risk quot risk materi anim feedingstuff background product consid danger complet destroi condit prevent risk human anim health regard carcas french author affirm commiss realis prohibit product ban feed intend livestock anim slaughter hold part diseas control measur bovin anim sheep goat solip poultri dy hold slaughter human consumpt abovement decis ec french author state addit appear member state involv withdraw carcas anim food chain led adopt offici provis give author full respons destruct carcas french author materi seiz slaughterhous fall categori product pose risk human anim health consist product declar unfit human consumpt list laid decre march condit instal slaughter anim product market fresh meat satisfi lai rule health inspect establish decre june lai rule post mortem health inspect poultri transpos commun health direct collect process carcas materi seiz slaughterhous includ srm separ wast french author view measur financ pr justifi measur combat anim diseas exist aid undertak exempt payment levi exist aid undertak exempt payment levi provid articl law decemb codifi articl bi zd code général de impôt french author put forward argument levi due person make retail sale meat product salt meat cure meat product lard preserv meat process offal meat offal base anim feed turnov previou calendar year frf million exclud vat articl loi de financ rectif pour extend levi meat product januari rate levi increas monthli purchas frf monthli purchas amount time threshold levi increas frf million eur exclud vat french author threshold fix basi object ration criterion calcul basi turnov liabl pai levi claim distort competit concern argu criterion object fix threshold account consider revenu argu ration threshold payment vat french author point levi meat purchas collect inspect rule applic vat threshold rang tax tax advertis expenditur fact undertak exempt payment levi primarili small butcher collect levi costli addit french author point commiss argument choic threshold affect intra commun trade accept consequ limit supermarket obtain suppli french market import meat member state amount approxim meat consum franc intend home cater supermarket market substanti quantiti meat member state specialis butcher sell meat exclus region nation origin contrari butcheri obtain suppli abroad financ scheme french author state commiss opinion pr financ mean tax incompat articl treati prohibit discriminatori intern taxat refer infring proceed initi point french author refer commiss argument put forward letter commiss date septemb respons letter give formal notic date juli letter french author conclud render levi fulfil criteria classifi custom duti levi equival effect custom duti discriminatori taxat mean treati drew commiss attent fact interest concili levi assign gener nation budget januari articl loi de financ rectif pour french author alleg link revenu levi made broken januari unfound levi compar resourc assign gener nation budget assign specif chapter expenditur ministri agricultur ministri respons oper pr essenti alloc appropri fulfil task french author give assur appropri circumst product levi french author point purpos law decemb lai rule collect destruct anim carcas slaughterhous wast unfit human consumpt establish pr provid financ mean levi end law amend code rural code général de impôt provis insert code général de impôt articl law insert legitim loi de financ reason procedur ensur parallel govern expenditur revenu similar object revenu levi time intend financ fund pr turn financ articl bi zd insert code général de impôt law french author point levi introduc articl bi zd code général de impôt levi meat purchas commonli quot render levi quot origin object offici call articl law stipul revenu levi collect articl bi zd code général de impôt assign fund intend financ collect destruct carcas slaughterhous wast unfit consumpt loi de financ rectif pour stop revenu levi meat purchas fund decemb levi meat purchas appear tax revenu nation budget januari longer assign specif expenditur paid gener nation budget fund establish law longer financ fund clear expenditur relat pr enter directli budget ministri agricultur expenditur respons loi de financ rectif pour amend financi act purpos amend titl law decemb purpos remain establish pr amend code général de impôt method financ public servic concern insert specif budget chapter amount levi french author state chang rate base levi meat purchas januari revenu assign nation budget januari increas made loi de financ rectif pour intend tax budgetari measur adjust govern expenditur revenu french author admit financ pr ministri agricultur constitut signific expenditur impact rebalanc govern financi resourc carri time date rate levi index line financ pr addit french author explain result rate base levi revenu gener significantli greater expenditur pr gener reason budgetari equilibrium tabl french author financ assign pr end financ servic fund manag cnasea collect process inciner pr high risk product purpos french author period render product put revenu levi lower cost pr period januari financ oper pr alloc parliament annual basi ministri agricultur respons financ oper pr amount concern determin exclus basi forecast expenditur pr account revenu levi final french author point revenu levi assign special fund intend financ pr period ministri agricultur alloc appropri cover expenditur pr budget chapter creat fund revenu levi meat purchas assign surplus french author januari correl establish collect levi appropri assign ministri agricultur alloc nation budgetari resourc tabl french author show revenu levi expenditur pr total revenu render levi eur total expenditur pr eur eur revenu levi record treasuri expenditur pr revenu levi record treasuri budget assign cnasea expenditur pr subtot subtot remark comment submit parti letter date april french author respond comment submit parti put forward argument set claim pr fall scope articl treati french author view undertak respons pr regard undertak respons servic gener econom interest reason protect public health regard comment fcd french author stress pr collect destroi high risk product origin user pr treat equal regard alleg compens provid payment pr french author argu compens payment made render undertak payment servic made procedur award public contract requisit procedur mean compens grant proven direct materi loss incur servic provid fulfil oblig french author explain contrari fcd claim financ assign pr financ activ fall scope legisl concern pr differ mechan establish destroi meal ban anim feed french author point extend remit pr cover srm refer fcd simpli implement provis regul ec european parliament council lai health rule anim product intend human consumpt entri forc regul spinal column bovin anim month consid srm french author srm refer french legisl materi seiz slaughterhous french author claim specif identifi srm legisl introduct spinal column list srm remov slaughterhous butcher premis argu amend law simpli appli principl equal treatment allow hold srm benefit pr condit regard comment made spanish govern french author provid figur show spanish export fresh frozen meat member countri member state increas unlik french export fallen circumst french author view spanish author claim provis free charg pr franc unfavour modifi pattern trade meat argument provid support data assess articl treati accord articl treati save provid treati aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good affect trade member state incompat common market articl treati applic pigmeat sector pursuant articl council regul eec common organis market pigmeat applic beef veal sector pursuant articl council regul ec common organis market beef veal adopt applic sector pursuant articl council regul eec june common organis market beef veal applic poultrymeat sector pursuant articl council regul eec octob common organis market poultrymeat exist select advantag financ state resourc court justic occas express view french public render servic pr connect gemo case court case pursuant articl treati determin legal system state measur favour quot undertak product good quot measur meet condit select inher concept state aid provis court assist form whatsoev favour undertak directli indirectli regard econom advantag beneficiari undertak obtain normal market condit regard aid addit court case law measur form mitig charg includ budget undertak subsidi strict mean word similar charact effect consid constitut aid case point system financ parafisc charg introduc author state respons court made clear judgment gemo case exist natur aid establish level potenti beneficiari pr financ initi investig commiss identifi main categori potenti beneficiari pr render undertak livestock farmer slaughterhous holder meat bone meal enterpris retail meat annual turnov frf million frf million investig basi inform suppli commiss categori beneficiari identifi butcher cut plant hold srm aid render plant open investig commiss view decid public monei paid render undertak regard remuner activ consid public servic subsequ need decid payment exceed cost born undertak perform activ french legisl render undertak perform public servic mission enshrin law involv collect dispos anim carcas meat offal seiz slaughterhous recognis unfit human anim consumpt court justic point gemo case articl rural code pr assign undertak award public procur contract conclud prefect depart fact srm financ proce parafisc charg levi vendor meat impli undertak perform servic receiv public fund cover cost servic render econom activ franc sector domin major undertak account market turnov case eur million court justic judgment juli altmark case show public subsidi intend public servic oper fall scope articl treati subsidi regard compens servic perform recipi undertak discharg public servic oblig nonetheless court requir condit met recipi undertak public servic oblig discharg oblig defin paramet basi compens calcul establish advanc object transpar manner compens exce cover part cost incur discharg public servic oblig take account relev receipt reason profit discharg oblig fourth undertak discharg public servic oblig chosen public procur procedur level compens need determin basi analysi cost typic undertak run adequ provid mean transport meet public servic requir incur discharg oblig take account relev receipt reason profit discharg oblig recit set commiss remark condit laid altmark judgment condit pr laid french act decemb consolid articl rural code articl rural code quot collect dispos anim carcas meat offal anim product seiz slaughterhous recognis unfit human anim consumpt materi present specif risk respect transmiss subacut spongiform encephalopathi risk materi list laid minist respons agricultur public servic function fall state respons quot basi inform commiss consid condit altmark judgment fulfil condit commiss consid paramet basi compens calcul establish object transpar manner implement decre decemb pr put tender public procur contract specif condit french author articl rural code prefect depart charg perform pr award requisit contract accord procedur laid public procur code derog justifi technic econom ground contract award nation level pursuant articl rural code contract includ administr term condit defin natur servic provid contract remuner arrang oper perform contractor inform base assess qualiti cost servic arrang public inform organis oper servic technic specif collect transport process applic destruct anim carcas slaughterhous wast complianc requir health standard procedur award public contract fall scope annex ia direct eec capabl french author afford total transpar determin natur servic provid invit tender publish offici journal european commun invit tender unsuccess bid suitabl bid receiv requisit order made basi code général de collectivité territorial accord order januari implement decre march provid remuner form compens cover expens incur servic provid compens loss potenti profit suffer continu oper freeli french author forward tabl commiss breakdown year depart show render servic put tender involv requisit order basi inform commiss consid condit altmark judgment fulfil condit french author claim level compens exce cover part cost incur discharg public servic oblig put contract tender meant bid forc compet encourag emerg bid advantag author invit tender prove unsuccess point requisit order appli french regul requisit appli compens low regul forc franc provid remuner requisit servic paid form compens sole cover proven direct materi loss incur servic provid result requisit compens cover expenditur incur servic provid term remuner work depreci return capit assess normal base compens payabl loss potenti profit suffer servic provid result loss free dispos facil requisit freedom continu oper condit altmark judgment call remark investig case initi commiss ask french author suppli detail relat aid paid undertak concern evid cover addit cost perform servic gener econom interest mean articl treati french author ask show resourc divert competit activ undertak carri cross subsidi commiss note french author simpli explain total sum paid render undertak period amount eur correspond total cost pr commiss state posit basi inform case point lack detail inform figur cover payment made render undertak period prove payment case exceed addit cost provid pr mean commiss condit altmark judgment respect addit lack precis inform commiss inquir exist cross subsidi undertak doubt confirm report draft comité perman de coordin de inspect coperci report request french agricultur minist report quot render undertak benefit gener hand out proce levi pai servic collect quot report quot potenti risk doubl payment inciner oper payment made oper perform quot quot render structur deficit bse crisi profit quot consequ commiss consid state court requir compens exce cover part cost incur discharg public servic oblig take account relev receipt reason profit discharg oblig true complain claim back precis figur payment made render undertak cost oper aris perform pr show undertak receiv overcompens fact proce levi cost pr talli suffici demonstr imbal payment made cost render light forego inform provid french author commiss conclud condit set altmark judgment met payment made render undertak caught definit state aid mean articl treati main beneficiari measur financ charg farmer slaughterhous point commiss rule element aid mean articl treati payment made render undertak aid livestock farmer slaughterhous gemo case court justic rule fact collect dispos anim carcas slaughterhous wast farmer slaughterhous benefit perform privat undertak affect classif state aid arrang govern activ put place author respons state court conclud articl treati interpret scheme collect remov slaughterhous wast free charg livestock farmer slaughterhous classifi state aid benefit farmer slaughterhous case point doubt fact measur livestock farmer slaughterhous financ public resourc budget appropri proce compulsori charg levi author holder meat bone meal meat bone meal concern pr process wast pr involv meal affect market ban forc conclud destruct meal stage pr destruct materi commerci oper cover pr result dispos materi examin quot aid livestock farmer slaughterhous quot simpli repres advanc stage destruct wast produc cost destroi wast part total cost produc wast respons bear cost behalf produc state simpli offer extra aid french author provid assur pr defrai cost inciner meal produc process product collect perform servic financ inciner product result ban meal anim feed issu look commiss relat measur examin nn reason cover decis aid butcheri cut plant hold srm measur forc januari financ render levi benefit butcher remov bone spinal column direct contact spinal cord bovin anim month french author explain prior spinal column bovin anim month list srm includ spinal column remov slaughterhous butcheri list srm meant french author identifi srm explicitli legisl wast qualifi pr french author opinion srm french legisl fall categori materi seiz slaughterhous wast qualifi pr pass slaughterhous conclud destruct charg fall butcher respons deal spinal column bovin anim month remark made quot aid livestock farmer slaughterhous quot applic mutati mutandi butcher hold srm concern aspect pr consequ remov free charg spinal column butcher premis cut plant januari constitut state aid undertak aid trade exempt payment levi concept aid interpret court cover measur distinguish enterpris term charg distinct stem natur gener scheme system charg concern member state made distinct enterpris term charg show justifi natur gener scheme tax system french act exempt enterpris retail meat annual turnov frf million ceil subsequ rais frf million recit exempt impli loss resourc state justifi natur gener scheme tax system design provid state revenu exempt refer turnov turnov meat sale instanc enterpris sell meat realis turnov frf million meat sale subject levi gener food enterpris realis turnov frf million frf million meat sale subject levi levi calcul meat product enterpris higher turnov meat sale exempt levi competitor lower turnov meat product pai consequ exempt select advantag trade exempt payment aid favour exempt vendor tax burden lighter result basi figur trade meat set recit commiss conclud exempt trader turnov frf million subsequ frf million levi advantag constitut state aid mean articl treati effect trade establish aid question fall scope articl treati lastli determin affect trade member state court note advantag grant member state strengthen posit categori enterpris enterpris compet intra commun trade regard affect advantag render servic suppli border shown fact major multin enterpris oper sector offer servic member state includ franc commiss note payment grant french render undertak affect trade member state mean articl treati render undertak livestock farmer slaughterhous cut plant butcher hold srm concern fact trade meat product member state plain exist market organis sector list recit tabl show level trade franc member state signific product year applic render levi franc eu beef pigmeat poultrymeat tonn ecu million tonn ecu million worth point figur provid commiss live anim import franc worth frf million french import meat edibl offal amount frf million render carri countri origin bulk meat product import franc commiss state investig initi complain cite circular publish french direct générale de la concurr de la consomm de la répression de fraud effect levi purchas meat quot affect foreign produc profit margin reduc sale quot quot carri risk advers affect trade condit quot commiss conclud measur favour livestock farmer slaughterhous potenti impact trade trade exempt levi commiss opinion exempt levi potenti impact border area cross border trade conclus aid measur affect trade member state sector concern wide open competit commun level sensit measur favour enterpris member state distort competit judgment gemo case court justic view assist public author free farmer slaughterhous financi charg connect pr appear econom advantag distort competit commiss consid conclus appli case render undertak butcheri cut plant hold srm trade exempt payment econom sector oper market open competit volum trade recit larg agri food enterpris affect aid larg conclus measur statu aid mean articl treati light forego commiss consid measur favour render undertak livestock farmer slaughterhous cut plant butcher hold srm trader exempt levi grant advantag oper benefit advantag distort threaten distort competit favour enterpris product good affect trade member state consequ commiss conclud measur fall scope articl treati compat aid measur articl treati make provis except gener principl state aid incompat treati except appli laid paragraph articl french author invok except except laid articl treati interpret strictli region sector aid programm individu case applic gener aid scheme examin allow commiss establish aid achiev object question grant benefit except aid measur case tantamount permit trade member state affect distort competit justif commun interest occur token allow oper member state enjoi undu advantag commiss consid aid question intend favour econom develop region standard live abnorm low unemploy accord articl treati intend promot execut import project common european interest remedi disturb economi member state accord articl treati intend promot cultur heritag conserv accord articl treati articl treati aid facilit develop econom activ econom area consid compat common market aid advers affect trade condit extent contrari common interest qualifi except refer point aid contribut develop sector question unlaw aid commiss point franc inform pursuant articl treati provis introduc render levi measur financ articl council regul ec march lai detail rule applic articl ec treati defin unlaw aid aid put effect contravent articl treati oblig notifi state aid set articl regul measur implement franc element state aid involv aid notifi commiss mean unlaw treati guidelin applic measur notifi state aid financ parafisc charg involv commiss examin measur financ aid financ court method financ aid compulsori contribut form integr part aid measur commiss method financ account examin aid accord point commun guidelin state aid agricultur sector commiss notic determin applic rule assess unlaw state aid unlaw aid mean articl regul ec assess accord rule guidelin forc time aid grant commiss adopt commun guidelin state aid tse test fallen stock slaughterhous wast hereinaft refer tse guidelin guidelin applic januari point tse guidelin leav case relat fallen stock slaughterhous wast unlaw aid mean articl regul ec assess accord rule guidelin applic time aid grant case type aid tse guidelin lai rule relev case point point tse guidelin lai set provis fallen stock slaughterhous wast applic case point point tse guidelin date commiss defin polici state aid fallen stock link hand rule combat diseas set point agricultur guidelin state aid hand applic quot pollut pai quot principl rule aid deal wast consequ unlaw state aid cover cost remov destroi fallen stock grant product process market stage date applic tse guidelin concern prejudic complianc provis commun law commiss authoris state aid cost accord point tse guidelin state aid slaughterhous wast concern seri individu decis commiss januari authoris state aid cost dispos srm meat bone meal anim feed product dispos commun legisl tse transmiss spongiform encephalopathi decis base point agricultur guidelin bear mind short term charact aid long term observ quot pollut pai quot principl except commiss allow state aid grant addit oper activ product live anim slaughterhous commiss appli principl unlaw state aid grant end compar cost relat commun legisl tse prejudic complianc provis commun law oper aid favour oper consid light agricultur guidelin analysi light applic provis aid aid render undertak unlaw state aid cover cost remov destroi fallen stock grant product process market stage date implement guidelin prejudic provis commun legisl point tse guidelin commiss authoris state aid cost state aid slaughterhous wast point tse guidelin state seri individu decis commiss januari authoris state aid cover cost dispos srm meat bone meal anim feed product dispos commun legisl tse addit commiss note line point tse guidelin undertak chosen remuner market principl discriminatori manner issu invit tender accord commun law event advertis scale suffici ensur servic market open free competit imparti procur rule review commiss agre requisit suitabl method circumst urgenc measur lack respons invit tender point tse guidelin point except commiss agre state aid grant oper activ product live anim slaughterhous commiss opinion except cover enterpris perform task close link product live anim render undertak basi fact outlin commiss posit conclud aid render undertak case point grant franc period januari decemb cover cost incur meet condit tse guidelin aid livestock farmer fallen stock unlaw state aid cover cost remov destroi fallen stock grant product process market stage date applic tse guidelin prejudic complianc provis commun law point tse guidelin commiss authoris state aid cost basi fact outlin commiss posit conclud aid farmer grant franc period januari decemb cover cost incur meet condit laid tse guidelin aid slaughterhous meat offal seiz slaughterhous point tse guidelin state aid slaughterhous wast commiss authoris unlaw state aid grant end cover cost dispos srm meat bone meal anim feed product dispos commun legisl tse basi fact outlin commiss posit conclud aid slaughterhous case point grant franc period januari decemb cover cost incur meet condit laid tse guidelin aid butcher srm seiz butcheri point tse guidelin applic mutati mutandi srm case point spinal column bovin anim month seiz butcheri cut plant basi fact outlin commiss posit conclud aid butcher hold srm grant franc period januari decemb cover cost incur meet condit laid tse guidelin enterpris exempt levi commiss note exempt undertak annual turnov frf million entail loss resourc state justifi natur gener scheme tax system provid measur function ration effect flat rate levi small enterpris order eas account requir highli measur outright exempt exempt accept commiss opinion limit margin case account requir manag tax author prove costli anticip revenu case point mean clear set ceil frf million substanti sum justifi case preparatori work law select scope exempt question plain born mind commiss inform meat meat product sold superstor averag turnov specif turnov meat commiss inform ceil small shop butcheri averag turnov ceil frf million competit larg store effect ceil appear exempt butcher store larg major distributor made larg store pai levi ceil relat turnov turnov meat butcheri turnov frf million exempt tax larg store sell meat turnov excess ceil pai levi exempt question result discrimin meat retail treat basi criterion correspond inher logic parafisc system commiss prove exempt justifi scheme tax system evid effect provid french author enterpris market agricultur product concern product list annex treati levi payabl product meat commiss consid intra commun trade affect view aid fall scope point agricultur guidelin aid measur regard compat common market incent element requir compens part beneficiari leav except explicitli provid commun legisl agricultur guidelin state aid grant unilater simpli improv produc financi situat make contribut develop sector aid grant sole basi price quantiti product unit unit mean product treat oper aid incompat common market exempt question involv reduct charg entail incent element compens part beneficiari compat competit rule establish aid grant prior januari commiss practic time involv concept oper aid refer point agricultur guidelin result except laid articl treati applic light forego commiss conclud tax exempt case point aid incompat competit rule applic financ aid prior decemb decemb french author chose financ pr mean parafisc charg levi retail meat meat product paid fund manag infring procedur refer recit commiss note method financ render servic exclud fee levi servic fact state defrai cost render oper mean cost price french product reduc levi appear compens advantag afford full public financ collect destruct anim carcas product seiz slaughterhous except live anim import franc slaughter levi paid condit distinct product member state market franc benefit advantag stem fund financ repres clear monetari levi product word levi paid product nation origin product member state condit term rule tax base settlement chargeabl equal condit longer appli product levi infring procedur commiss consid compat render levi regard articl treati commiss view render levi infring articl treati regard charg equival effect custom duti french author shown exclus activ benefit nation product french meat articl treati commiss conclud franc fail meet oblig articl treati appli call quot render levi quot purchas meat product person retail product levi offset part case french product full public financ render collect anim carcas product seiz slaughterhous levi paid product member state condit benefit advantag fund levi paid commiss consid render levi contraven articl treati discrimin fiscal product member state concern meat import live anim benefit render servic point worth point meat import franc member state larger quantiti live anim accord case law court justic commiss take view financ state aid mean compulsori charg impact aid protect effect aid levi question compulsori charg line case law commiss consid aid measur financ parafisc charg levi product import member state light case law fact levi financ state aid mean articl treati discriminatori contravent articl treati charg product member state benefit advantag fund paid commiss consid proce levi realis product import member state rule competit decemb januari proce render levi paid directli gener budget state longer fund set purpos commiss consid gener pai product levi nation budget system mean imposs link levi financ servic provid financ state imposs levi discrimin product proce levi merg rest state revenu financ aid longer attribut directli commiss close infring procedur june nonetheless complaint present commiss put forward argument deserv consid procedur argument rais doubt resourc separ distinct system design french author involv pai proce levi gener budget state paid budget proce alloc chapter ministri agricultur transfer budget cnasea bodi respons financi manag render servic figur commiss possess appear rais doubt separ french legisl document commiss look claim separ resourc separ practic amount tax system call question commiss articl treati infring procedur refer recit french author admit provis levi present emphasi laid continu financ pr logic levi earmark precis purpos januari legal viewpoint bind text adopt date financ pr proce render levi case time articl law decemb provid proce levi paid fund aim financ collect destruct anim carcas product seiz slaughterhous recognis unfit human anim consumpt french author explain januari fund financ pr ceas exist appropri alloc pr enter budget ministri agricultur expenditur addit proce levi cost pr equival proce levi amount eur million total appropri alloc pr ministri agricultur year amount eur million consequ french author amount longer earmark pr origin head stand case court justic commiss note advoc gener remark criteria point exist direct indissolubl link tax state aid measur degre aid concern fund proce tax degre proce tax earmark aid degre shown regul concern link proce tax earmark aid bind degre combin tax aid affect competit relationship sector categori enterpris concern criteria relev commiss note januari french legisl longer refer earmark render levi specif object levi earmark financ pr date establish link proce render levi utilis specif purpos commiss note remark french author effect fund alloc pr purpos financ servic tabl show proce levi tax year eur total amount paid pr eur equival true year part proce levi intend financ pr strong argument render levi separ pr financ januari addit commiss note open investig receiv inform complain provid clear definit back argument subject argument put forward complain enabl commiss establish link parafisc charg aid scheme commiss reaffirm conclus close infring procedur conclud separ render levi pr financ januari conclus period financ state aid measur consid incompat applic competit rule commiss regard aid financ incompat period financ fail compli rule financ state aid measur complianc rule indispens condit found compat rule vi conclus state aid scheme favour render undertak livestock farmer slaughterhous implement franc januari decemb fund public render servic financ levi meat purchas product come member state satisfi commun provis applic beneficiari commiss establish breach articl treati financ scheme reason commiss state scheme compat discrimin import product nation commiss consid case adopt condit decis make possibl afford articl regul ec attach posit decis condit make recognis compat common market oblig enabl monitor complianc decis order make good breach articl elimin discrimin retroact franc reimburs part levi impos product come member state period condit set commiss make good breach make aid question compat articl treati commiss lai condit met reimburs franc reimburs person liabl payment levi part levi meat come member state januari decemb complianc condit franc notifi parti respons payment levi individu period month date notif decis individu reimburs order submit request reimburs person liabl payment levi period compli nation law case month reimburs made maximum period month date submiss request amount reimburs updat account interest date levi date actual reimburs interest calcul basi commiss refer rate laid method set refer discount rate french author accept reason evid parti liabl payment show part levi paid meat come member state reimburs made subject condit pass levi levi payer paid levi french author formal waiv payment includ interest arrear french author send commiss period month date notif decis full report show reimburs measur properli execut letter decemb franc gave undertak compli condit franc fail fulfil undertak condit commiss open formal investig procedur provid articl regul ec refer matter court justic provid articl regul commiss consid possibl case possibl provid articl regul result adopt final neg decis recoveri aid grant period concern estim amount eur state aid scheme franc implement januari decemb favour render undertak livestock farmer slaughterhous financ public render servic financ levi meat purchas compat common market articl treati state aid scheme franc implement favour butcher cut plant hold risk materi srm financ public render servic financ levi meat purchas compat common market articl treati measur form exempt payment levi meat purchas favour undertak market meat forc januari decemb constitut state aid incompat common market measur cover decis notifi commiss accord articl treati constitut unlaw aid mean articl regul ec commiss regret franc implement measur breach articl treati aid question implement await final decis commiss born view mandatori natur rule procedur laid articl treati direct effect court justic recognis judgment carmin capolongo azienda agricola maya gebrued lorenz gmbh germani steinick weinlig germani unlaw aid concern remedi posteriori judgment fédération national du commerc extérieur de produit alimentair al franc court justic held aid measur method financ integr part implement breach oblig notifi nation court principl order reimburs charg contribut levi specif purpos financ aid court held respons nation court safeguard right individu face breach nation author prohibit implement aid refer sentenc articl treati direct effect breach reli individu contest legal establish nation court induc draw consequ accord nation law valid act involv implement aid measur concern recoveri financi support grant commiss detail reimburs levi made made basi lead full reimburs levi meat member state unlaw aid incompat common market articl regul ec commiss decid member state concern measur recov aid beneficiari reimburs establish ant situat abolish econom advantag beneficiari unlawfulli grant aid benefit improperli date aid grant franc recov incompat aid case consider favour undertak exempt payment levi meat purchas total amount aid recov compris amount paid form exempt payment levi meat purchas favour undertak market meat period concern articl regul ec aid recov includ interest rate fix commiss interest payabl date unlaw aid beneficiari aid reimburs accord procedur laid french law amount includ interest date aid paid date recov base commiss refer rate calcul method set refer discount rate decis prejudic consequ commiss draw financ common agricultur polici european agricultur guidanc guarante fund eaggf adopt decis articl state aid scheme favour render undertak livestock farmer slaughterhous franc implement januari decemb fund public render servic financ levi meat purchas product come member state compat common market articl treati condit franc fulfil undertak set paragraph articl state aid scheme favour livestock farmer implement franc januari decemb fund public render servic financ levi meat purchas product come member state compat common market articl treati condit franc fulfil undertak set paragraph articl state aid scheme favour slaughterhous implement franc januari decemb fund public render servic financ levi meat purchas product come member state compat common market articl treati condit franc fulfil undertak set paragraph articl franc reimburs person liabl payment levi meat purchas part levi meat come member state januari decemb full complianc condit franc notifi person liabl payment levi individu maximum month date notif decis individu reimburs order submit request reimburs person liabl payment levi period compli nation law case month reimburs made maximum period month date submiss request amount reimburs updat account interest date levi date actual reimburs interest base commiss refer rate calcul method set refer discount rate french author accept reason evid parti liabl payment show part levi paid meat come member state reimburs made subject condit pass levi levi payer paid levi french author formal waiv payment includ interest arrear french author send commiss maximum period month date notif decis full report show articl properli implement articl prejudic right reimburs levi meat purchas payer levi provis commun law articl state aid scheme franc implement januari decemb favour render undertak financ public render servic financ levi meat purchas compat common market articl treati state aid scheme franc implement januari decemb favour livestock farmer financ public render servic financ levi meat purchas compat common market articl treati state aid scheme franc implement januari decemb favour slaughterhous financ public render servic financ levi meat purchas compat common market articl treati state aid scheme franc implement favour butcher cut plant hold srm financ public render servic financ levi meat purchas compat common market articl treati articl measur form exempt payment levi meat purchas favour undertak market meat forc januari decemb constitut state aid incompat common market franc step recov aid paid beneficiari scheme total amount aid recov updat account interest date aid paid date recov interest base commiss refer rate calcul method set refer discount rate articl franc inform commiss month notif decis measur compli articl decis address french republ brussel decemb commiss mariann fischer boel member commiss oj footnot state aid letter french author final march journal officiel de la républiqu français jorf basi frf eur jorf jorf oj decis repeal commiss regul ec oj judgment court case fer sa agenc central de organism de sécurité social acoss ecr oj direct repeal direct ec european parliament council oj judgment court case telaustria verlag gmbh telefonadress gmbh telekom austria ag ecr oj oj aid scheme introduc subsequ replac guidelin publish oj commiss decis octob case state aid nn measur promot qualiti hygien standard milk livestock product oj rapport collectif budgétair pour document volum ii judgment court case portugues republ commiss european commun ecr judgment court novemb case ministri econom affair financ industri gemo publish oj jorf jorf jorf jorf jorf jorf oj decis repeal regul ec oj oj decis repeal regul ec oj oj regul amend commiss regul ec oj oj regul amend regul ec oj oj regul amend commiss regul ec oj oj regul repeal regul ec oj regul amend regul ec oj case altmark ecr judgment novemb join case enirisors publish case freskot ecr figur french senat report session roger rigaudièr case mention judgment april case netherland commiss publish exempt judgment case banco exterior de españa sa ayuntamiento de valencia ecr point natur gener scheme system judgment case belgium commiss ecr point refer judgment case itali commiss ecr point judgment case philip morri ecr point oj regul amend act access quot aid quot defin aid aid scheme individu aid exist aid includ alter exist aid judgment octob join case van calster al publish oj oj commiss notic applic state aid rule measur relat direct busi taxat oj viewpoint exempt provid point articl bi zd code général de impôt quot levi payabl monthli purchas exclud vat quot appear concern smaller vendor note problem made articl loi de financ rectif pour rais limit frf million averag turnov supermarket frf million half fresh product poultrymeat account figur turnov meat frf million judgment case franc commiss ecr conclus advoc gener geelho march case streekgewest westelijk noord brabant publish commiss commun method set refer discount rate oj case carmin capolongo azienda agricola maya ecr case gebrued lorenz gmbh germani ecr case steinick weinlig germani ecr case fédération national du commerc extérieur de produit alimentair al franc ecr judgment court van calster al refer commiss commun method set refer discount rate