commiss decis decemb aid scheme nn state aid residenti build tenant custom hous dock area dublin notifi document number english text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant provis cite regard comment procedur commiss inform state aid scheme examin notifi aid scheme tax incent acr site custom hous dock area chda commiss approv urban renew scheme quot incent develop citi area quot letter irish author sg septemb provid packag tax incent build owner tenant acr site chda quot origin quot site request commiss irish author inform extens scheme regard geograph scope termin date letter june time commiss react commun irish author modifi scheme financ act notifi modif commiss letter januari irish author notifi commiss scheme provid packag incent acr site chda letter irish author withdrew notif tax incent offer tenant letter octob author announc withdraw notif tax incent tenant lawfulli award ireland cover approv urban renew scheme letter date februari commiss inform ireland decid initi procedur laid articl ec treati respect tax incent tenant award basi financ act commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment aid irish author submit comment commiss letter march letter date juli ireland inform commiss grant made decemb grant made scheme scheme termin date letter date novemb ireland inform commiss modifi scheme commiss receiv comment interest parti irish busi employ confeder ibec amp goodbodi dublin chamber commerc kpmg charter account commiss forward comment ireland opportun react ii descript aid aid cover investig procedur take form tax incent tenant residenti properti incent question quot doubl rent relief quot mean tax purpos compani deem pai doubl actual annual rent principl aid grant trade incom year quot local rate remiss quot mean relief principl year local properti tax geograph area concern consist site chda acr site design acr site design stage aid recipi tenant compani enter leas contract relat residenti build chda scheme sector specif intern financi servic compani exclud scheme appli sector industri activ subject special rule framework commun law includ sector fall ecsc treati shipbuild transport fisheri agricultur process market agricultur product set relev guidelin qualifi leas long term year acr site year case year acr site purpos scheme promot region develop provid incent compani oper area question derelict danger dublin note ireland qualifi decemb assist region articl ec purpos nation region aid object region purpos structur fund durat scheme note initi urban renew scheme includ modif commun termin date set januari time limit expenditur qualifi award capit allow build owner incur date deadlin enter leas contract give entitl tax incent tenant financ act scheme termin date extend januari special claus ad quot leas doubl rent relief purpos enter year scheme termin date quot claus appli leas contract enter construct work complet build tenant virtu claus deadlin entri qualifi leas contract extend januari financ act extend scheme termin date januari accord special claus mention deadlin qualifi leas contract januari letter date juli ireland inform commiss scheme modifi termin date scheme decemb addit proceed ireland inform commiss modifi scheme term modifi scheme relief decemb relief relat rent rate accru includ decemb condit fulfil condit construct build complet april construct build commenc april tenant occup complet build commenc februari condit appli relief continu intend end date decis restrict assess compat common market modifi scheme ground initi procedur unlaw aid notifi modif initi scheme effect financ act extend significantli scheme termin date deadlin enter leas contract end enjoy doubl rent relief rate remiss commiss view modif scheme simpli implement measur alter natur aid chang scheme substant degre notifi pursuant articl ec lai quot commiss inform suffici time enabl submit comment plan alter aid quot doubt compat aid decis open procedur commiss state view doubl rent relief local rate remiss constitut oper aid reliev ordinari tax burden compani derog provid articl ec appli relat aid derog articl ec laid articl ec aid promot econom develop area standard live abnorm low underemploy ireland qualifi assist area nation region aid basi articl commiss commun method applic articl articl region aid specif point thereof rang aid instrument requir promot region develop articl area accept commiss derog authoris oper aid articl region condit demonstr member state aid limit time design overcom structur handicap enterpris locat region design promot durabl balanc develop econom activ give rise overcapac commun level result commun sectori problem produc origin region problem context sectori approach requir commun rule direct guidelin applic industri steel shipbuild synthet fibr textil cloth agricultur sector industri enterpris involv process agricultur product observ grant violat specif rule aid grant compani difficulti addit annual report commiss indic total expenditur loss revenu case tax concess social secur reduct type aid indic sector concern aid design promot export member state exclud commun mention recognis quot earli stage develop articl region mainten exist invest short medium term basi form sine qua attract oper aid invest turn develop region quot region concern longer earli stage develop oper aid award tax incent tenant enjoi year question stage success geograph time extens scheme long last effect keep posit commun circumst commiss express doubt decis open articl ec procedur tax incent tenant financ act compat common market iii comment irish author written comment irish author present line argument contest aid unlaw nn cover approv urban renew scheme author respons aim prove time extens origin scheme result term urban develop achiev author extens quot essenti implement measur quot scheme commiss maintain substant modif origin scheme justifi notif doubl rent relief rate remiss favour tenant oper aid author insist quot packag quot logic incent owner tenant order attract invest derelict area concern packag constitut invest aid basi logic commiss approv combin relief make mention aid invest oper aid commiss contest logic recent decemb approv invest aid packag relief enterpris zone ireland relief tenant consid oper aid compat relev rule author describ award aid acr site compli condit admiss region oper aid laid guidelin specif incent limit time incent overcom structur handicap enterpris fiscal incent question specif design overcom structur handicap enterpris oper area question argument point read context region develop polici area cover derog articl ec context target integr urban develop polici endors commun action urban initi reason pertain condit site structur handicap enterpris receiv aid relat locat author provid histor review photograph record urban renew process specif urban renew scheme approv order reclaim dockland area redund transfer port facil locat continu declin port employ area utilis derelict suffer signific social problem notabl high unemploy poverti crime vandal period commerci residenti develop citi place fashion south side river liffei continu establish trend absenc occupi demand settl area commerci develop prepar risk oper bia chda reinforc fact locat local author residenti complex sheriff street reput social depriv drug take crime vandal period custom hous dock develop compani award intern competit contract develop chda win propos chda includ offic residenti apart hotel car park cultur retail leisur facil recognis develop chda act catalyst develop adjoin site acr site design buffer complet develop derelict eastern part chda notabl sheriff street residenti complex irish author provid clear evid letter june show design annex commun commiss modif initi scheme construct work acr site commenc june period end total develop propos acr site complet develop place ow econom crisi gulf war econom recess currenc crisi high interest rate unpreced declin irish properti market unlik establish southern locat commerci bank unabl secur project financ period end acr site fulli develop extens tax incent allow site develop end period difficulti acr site continu pose problem imag secur candid project acr site period develop acr site substanti advanc envisag develop acr site author cite profession view continu avail tax incent sine qua continu develop work demolit redevelop sheriff street residenti complex ow residenti tax incent favour cultur revolut requir commerci offic develop place depriv citi area dublin profession advisor cite irish author confirm tenant oper chda prefer attract area incent point author comment support report exist pre let agreement agreement leas import investor build bank grant loan incent offer design allevi structur handicap enterpris oper area help improv durabl balanc develop tax incent design promot durabl balanc develop econom activ chda give rise sectori overcapac durabl charact result obtain scheme prioriti object scheme written opinion author emphasis tax relief doubl rent relief rate remiss capit allow combin structur seek tie owner tenant long term commit area capit allow instanc adjust owner sell build year write period doubl rent relief rate remiss spread ten year persuad tenant commit long period area commit area time establish accept busi locat balanc natur develop author prove incent chda provid target specif sector part integr wider develop plan area coordin singl author combin successfulli enterpris residenti develop scheme rise sectori overcapac commun level special rule state aid sector enterpris difficulti adher incent question design promot export member state incent examin commiss oper aid irish author submit annual report made regular public pronounc public invit tender seri offici journal european commun announc develop site context investig procedur author provid inform request project chda author underlin doubl rent relief rate remiss residenti properti tenant includ urban renew pilot rural renew scheme scheme enterpris zone adjac cork region airport letter initi articl ec procedur commiss point success extens long last oper aid extend effect aid quot earli stage develop quot author answer point refer slow progress develop chda complet develop repres quot urban wast land quot dockland area iv comment interest parti comment submit interest parti summaris incent state aid aid exempt articl ec state reward reason manner quot occup quot take risk born state develop site custom hous dock author successor dublin dockland develop author entrust public servic oblig develop site question site quot occup quot essenti perform joint ventur author task entrust author behalf state aid permiss light articl ec ensur perform servic gener econom interest measur question unlaw aid repres quot immateri quot modif exist scheme approv commiss articl ec geograph extens alter materi condit basi approv grant acr geograph extens commun commiss time extens introduc order fulfil urban renew object scheme achiev slow pace measur question fall scope articl ec affect trade member state level aid receiv individu recipi de minimi extent aid consid fall scope articl ec qualifi exempt articl ec region invest aid statu area question area qualifi region aid parti underlin unemploy situat lengthi process develop absolut find secur tenant scheme consid oper aid compat common market compli condit set commun applic articl region aid grant aid region contempl articl concern legitim expect creat part recipi instal area dilig prudent step verifi aid legal tenant quot origin quot site move activ clear understand expect chda develop question commiss conclud scheme incompat common market research compar urban renew incent member state claim incent common featur urban programm assess aid state aid consid opinion irish author argument parti commiss maintain posit express letter irish author initi articl ec procedur aid scheme examin constitut unlaw oper state aid scope articl ec commiss consid measur question involv aid grant member state state resourc articl ec refer aid grant quot form whatsoev quot aid grant form tax exempt rate remiss favour tax arrang doubl rent relief involv state resourc member state forgo fiscal incom possibl fiscal incom accru aid grant central author member state local author part eman member state commiss consid aid distort threaten distort competit favour recipi undertak compar undertak locat member state receiv aid regard broad term scheme exclud aid affect trade member state confirm inform commiss activ individu beneficiari commiss consid aid undertak oper financi servic sector relat analog sector principl capabl affect trade member state place signific intra commun trade financi servic sector subject extens liberalis legisl commun level profoundli affect introduct euro place financi servic compani increasingli mobil state aid signific factor affect assess place oper busi similarli sector hotel geograph market establish serv remain possibl undertak member state establish market prevent deter state aid case commiss consid effect trade member state rule commiss accept content member state reward beneficiari reason manner agre behav benefit fulfil member state commun polici object state aid involv applic articl case member state directli purchas land good secur servic consumpt case state induc behaviour intend achiev gener polici object articl articl articl ec approach risk depriv articl ec effect present arrang consider quot transfer risk quot member state chang view confirm subsidi present case consid compat common market assess context articl ec context articl ec context articl ec exist aid scheme ireland interest parti argu scheme examin exist aid scheme individu aid grant question cover exist aid scheme commiss note argument invok concern substant condit individu aid relat scheme alleg cover problem pure tempor disput fact date aid scheme previous authoris commiss end disput date individu aid question grant disput individu grant made end period valid scheme origin authoris commiss final disput scheme extens origin scheme notifi commiss authoris argument advanc ireland interest parti essenti question principl respect commiss requir factual inform order reach determin commiss approv aid scheme establish defin period time commiss authoris cover scheme date scheme establish cover period date exist scheme modifi extend period valid individu aid grant aid involv cover commiss origin authoris aid notifi commiss accord articl ec commiss entitl treat arrang exist aid commiss consid principl modif exist scheme requir notif event commiss tempor extens aid scheme gener rule immateri case extens cover year commiss modif essenti element scheme substant provis territori scope tempor applic consid implement measur consider practic expedi includ assert extens contribut practic realis origin scheme object releas commiss oblig appli treati rule regard consider commiss confirm view aid scheme question exist aid scheme individu aid grant concern cover exist aid scheme failur notifi commiss recal rule contain articl ec pursuant commiss inform suffici time enabl submit comment plan grant alter aid commiss note regret case ireland compli oblig commiss recal undertak receipt state aid implement notifi commiss found commiss incompat common market entitl reli commun law principl legitim expect order justifi retain state aid event consider irrelev regard commiss determin scheme modifi ireland compat common market de minimi commiss stress decis concern scheme individu measur implement scheme relat specif undertak constitut state aid mean articl ec decis affect state measur constitut state aid mean articl ec measur continu implement contraven state aid rule commiss point measur conform de minimi rule caught articl ec member state doubt specif case articl ec appli member state notifi commiss specif case compat common market oper aid principl commiss payment period tax rate charg expens rent natur invest contrari commiss consid undertak busi ireland bear expens pai tax taxabl incom establish principl basi incom cost special provis artifici inflat cost doubl rent relief undertak bear expens pai local rate charg rent commiss view expens born undertak dai dai manag usual activ occur period continu indefinit period commiss conclud aid case aid intend reliev undertak expens bear dai dai manag usual activ respect commiss recal view oper aid typic take form tax exempt commiss conclud aid invest aid oper aid commiss assert unemploy situat lengthi process develop risk tenant absolut find secur tenant capabl alter object characterist aid commiss circumst case aid question consid capit allow grant develop singl quot packag quot constru invest aid approach oper aid favour treatment reserv invest aid region cover articl ec region cover articl ec approach matter concern region shortli due lose articl statu case light consider commiss confirm view measur question involv oper aid applic substant region aid rule aid question assess basi articl ec derog articl ec appli case commiss accept argument put forward irish author complianc oper aid substant condit laid region aid commun specif aid limit time histori develop site profession expert opinion comment tenant prove handicap suffer enterpris oper chda poor condit site fear deservedli neg reput term safeti reflect imag compani incent specif design overcom handicap incent design promot durabl balanc develop econom activ chda give rise sectori overcapac incent target specif sector design allevi structur handicap enterpris oper area help improv area effect scheme balanc econom develop chda achiev part plan benefici impact residenti sector special rule state aid sector enterpris difficulti adher incent design promot export member state context procedur articl ec irish author fulli inform commiss implement scheme employ interest parti member state refer guidelin employ aid regard fact commiss approv modifi scheme compat common market commiss consid submiss longer pertin effect aid period elig assist area principl commiss take point departur analysi time aid grant oppos time payment subsequ made assess aid compat common market commiss take account relev fact circumst includ time cost respect aid grant accru time aid paid great major case special difficulti aris difficulti aris case oper aid aid grant relat cost expect accru period long period time futur aid paid period cost accru appli period time question extend significantli valid exist legisl framework aid grant post date time relev legal framework forese consider reinforc case fiscal aid respect commiss make special effort ensur equit condit competit concern pertin context region aid region question lose statu assist region statu consequ oper aid longer authoris exception oper aid consid contribut region develop articl region provid condit continu fulfil aid justifi handicap affect undertak result locat articl region contribut undertak make simpli presenc develop articl region long element present long region continu fall articl aid continu justifi region ceas fall articl justif oper aid ceas continu natur oper aid lead conclus aid principl authoris relat period cost continu accru signific period date region question ceas fall articl restrict strict natur derog except gener rule respect approach compromis effect exercis commiss period establish list assist area ensur aid focus region commiss point period tax exempt rule regard scheme regard fact member state remain principl free time alter fiscal arrang aid scheme period tax exempt suscept procedur provid articl ec commiss recal object region aid scheme limit period valid period valid exist region aid map commiss propos measur effect context introduct region aid guidelin circumst commiss accept simpl devic member state entri formal commit administr act contract realiti aid scheme potenti caught articl ec procedur present escap procedur subject scrutini formal circumst grant permit obscur real effect aid regard consider regard complex social econom assess involv regard ensur aid advers affect trade condit extent contrari common interest commiss arrang incompat common market case anticip dublin region elig region aid articl ec region elig region aid articl ec effect januari ireland grant region aid form oper aid dublin area effect date notwithstand situat member state origin envisag period tax incent form doubl rent relief rate remiss relat cost incur tax paid period period year period potenti extend substanti date dublin statu assist region articl lost regard consider set circumst case commiss measur compat common market commiss account fact ireland modifi origin scheme introduc except termin date decemb regard circumst case fact commiss treat similar aid measur invest aid end commiss consid arrang reason regard length transit arrang consid compat common market similar circumst commiss conclud modifi scheme consid compat common market articl ec interest parti member state invit commiss cognis relev articl ec case regard fact commiss approv modifi scheme compat common market commiss consid submiss longer pertin vi conclus commiss find ireland unlawfulli implement aid question breach articl treati examin modifi scheme take account undertak ireland commiss conclud consid compat common market pursuant articl ec adopt decis articl modifi state aid scheme entitl doubl rent relief rate remiss grant lesse relev area custom hous dock area dublin ireland compat common market articl decis address ireland brussel decemb commiss mario monti member commiss oj footnot oj oj note decis open procedur commiss approv tax incent capit allow build owner acr site termin date decemb acr site nn termin date januari case ffsa commiss ecr ii case piaggio judgment june paragraph publish offici journal commiss notic de minimi rule state aid oj case siemen commiss ecr ii paragraph oj commiss notic applic state aid rule measur relat direct busi taxat oj