commiss decis juli state aid grant germani graphisch maschinenbau gmbh berlin notifi document number german 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 procedur letter date januari germani notifi commiss restructur aid graphisch maschinenbau gmbh gmb berlin letter date march april june provid commiss inform letter date august publish offici journal european commun commiss inform germani decid initi procedur laid articl articl ec treati commiss call interest parti submit comment receiv decis ec commiss found part aid gmb incompat common market total plan grant dem million amount exceed dem million held incompat judgment deliv case graphisch maschinenbau gmbh commiss court instanc european commun annul neg part commiss decis ec judgment commiss request addit inform germani januari receiv inform februari ii descript measur aid recipi graphisch maschinenbau gmbh recipi aid gmb base berlin wholli own subsidiari koenig amp bauer albert ag kba base würzburg gmb manufactur part newspap print machineri sell compon kba main activ manufactur print press measur prevent close gmb facil berlin run difficulti land berlin grant restructur aid septemb period form grant amount dem million eur million restructur plan background due drastic declin demand print machin kba decid novemb shut gmb factori berlin end june face impend loss job land berlin relev trade union enter negoti gmb kba januari februari negoti led sign februari quot allianc employ quot base restructur plan drawn earlier collabor berlin author restructur plan gmb sought modernis reduc rang product discontinu profit product organis product cycl effici financi plan base privat investor contribut kba dem million takeov oper loss capit inject aid dem million eur million restructur cost dem million restructur cost includ cost develop modernis product amount dem million gmb facil develop work carri kba develop work commenc februari septemb berlin senat formal decid grant gmb aid amount dem million letter date januari germani notifi aid commiss reason annul decis partial neg decis ec commiss deduct quot elig restructur cost quot cost dem million develop modernis product found cost induc aid real beneficiari part aid kba gmb consid part aid incompat common market court instanc annul neg part decis legal ground hold commiss correctli interpret incent induc criterion commiss definit aid beneficiari erron call incent criterion requir state aid induc restructur relev entiti undertaken restructur irrespect state aid incent criterion met aid incompat respect court instanc held crucial establish point time beneficiari fairli assum receiv aid order assess incent criterion fulfil court state notif aid commiss formal grant decis german author determin real beneficiari aid develop activ requir analysi econom interest compani involv court instanc automat interest parent compani carri develop work subsidiari decis assum iii assess measur light judgment basi addit fact provid germani commiss reassess case decis base fact law time notif aid exist state aid aid provid state resourc serv gmb compani experienc difficulti busi advers effect posit competitor firm benefit select advantag advers effect posit competitor product internation trade state support distort competit threaten distort affect trade member state plan state support constitut state aid mean articl articl ec treati enabl recipi compani carri restructur bear full cost firm normal market situat compat aid ec treati restructur aid deem compat common market commun guidelin state aid rescu restructur firm difficulti guidelin requir essenti compani difficulti present viabl restructur plan condit govern approv restructur aid restructur aid deem compat common market exempt provid articl aid promot econom activ trade affect run counter common interest provid condit set guidelin met guidelin restructur place basi viabl coher reach plan restor firm long term viabil reason timescal base realist assumpt futur oper condit includ substanti privat investor contribut restructur compani oper strength resourc requir state assist judgment annul decis ec ground relat incent criterion definit beneficiari condit grant aid stipul decis confirm full implement restructur plan avoid undu distort competit state aid measur contribut develop activ advers affect trade condit extent contrari common market gmb market share small evid excess capac product product lead increas capac undu distort competit exclud aid proport restructur cost benefit condit fulfil examin aid limit minimum need compani restructur amount develop cost induc aid benefit fulli gmb incent effect time induc decis ec commiss stress chronolog aspect case fact develop work commenc notif aid januari commiss held undertak carri develop work receipt aid gmb kba restructur aid subsequ grant deem order attain object judgment court justic case philip morri commiss make clear state aid grant derog set articl ec treati order induc undertak act manner assist attain object envisag relev derog commiss aid incompat aid induc recipi undertak adopt conduct assist attain object mention articl ec treati undertak financi situat receiv restructur aid order ensur viabil wait absolut payment aid order implement restructur programm contrari case implement programm short period time satisfi criterion restor viabil provid guidelin commiss assess circumst case order determin prospect grant aid suffici satisfi criterion induc order assess element induc present commiss account precis form natur commun act eman compet nation author urgenc due compani difficult financi situat timescal induc infer point made hand induc assum work relat restructur start undertak nation author slightest indic intent grant aid hand induc commiss posit decis undertak potenti recipi state aid certainti receiv author member state notifi aid commiss commiss declar compat common market fact aid notifi effect term compat common market notif aid remov uncertainti approv commun level long commiss decis approv long period bring action decis expir recipi law propos aid basi legitim expect part recipi circumst held absenc absolut certainti grant aid legitim expect time potenti beneficiari decid proce restructur assur previous nation region author effect induc circumst polit decis region author consid suffici induc circumst case guidelin commiss determin element induc take account relev fact includ bind undertak polit author nation level present case region level line reason gmb legal basi safe assum septemb latest receiv aid date senat berlin grant aid formal bind legal earli negoti januari februari conclus quot allianc employ quot februari gmb suffici polit basi incent criterion met court instanc consid assur polit author februari suffici incent induc gmb carri invest polit assur legal bind gmb take risk reli nonetheless gmb doubt undertak public author honour suffici relianc ahead restructur februari begin gmb act swiftli order prevent closur product site kba develop capac closest readili commiss acknowledg correct analysi point decis ec quot gmb capac allow develop short term basi requisit competit innov product gmb recours kba capac quot signific part develop expenditur connect restructur plan place notif aid septemb commiss acknowledg implicitli assur undertak land berlin grant aid induc gmb kba carri convers work product site incent criterion consid met februari clear polit author berlin provid financi assist order prevent closur gmb product site invest undertaken date consid induc aid aid recipi decis ec commiss view part aid relat design develop work benefit kba result kba subsidiari gmb main recipi aid reassess fact adopt test requir court direct indirect financi interest kba identifi court instanc request test ascertain aid kba financi commerci interest part kba assum burden develop work demonstr decis ec found criterion fulfil design develop work financ aid directli benefit kba strateg interest product suppli group commiss refus approv aid respect dem million meant practic kba group bear addit burden carri work financi compens order enabl restructur plan implement gmb posit make financi contribut price develop work invoic kba cost basi profit extern design develop firm necessarili achiev lower price gmb obtain open market servic gmb spent amount aid interest kba cheapest provid develop servic requir light circumst fact kba avoid take gmb loss close factori june close relat kba gmb demonstr payment aid necessarili benefit kba kba financi reason indirect financi interest induc kba financ develop work fact restructur plan provid kba design develop work subject remuner gmb suffici support conclus kba interest work payment remuner actual work necessarili occas real cost kba group design develop depart kba cover absenc payment kba design develop depart occupi capac project complet defer order enabl carri work question short period dictat gmb financi difficulti design develop depart underemploi work profit restructur plan benefit kba invoic develop work gmb cost price profit margin assumpt parent compani necessarili commerci interest part product process carri intern group warrant pertin analysi depend specif circumst case specif state suppli compon market concern question subsidiari profit engag manufactur product regard cost bear connect intern product compar possibl obtain supplier reliabl manner reason price product equival develop intern outsourc effici build suppli chain intern exist manufactur kba commerci interest carri design develop work basi work enabl creat reliabl sourc suppli part manufactur machin reliabl sourc suppli exist circumst kba ensur develop product manufactur gmb develop work financ part aid surviv gmb develop work gmb start modernis product basi restructur plan kba financi quot strateg quot interest carri develop work court instanc kba simpli close gmb origin intend monei spent gmb develop activ benefit gmb condit product line gmb beneficiari iv conclus germani notifi propos state aid accord articl ec treati compli oblig notifi aid individu absenc approv aid scheme commiss note time gmb compani difficulti appli restructur aid aid meet condit laid guidelin restructur plan restor long term viabil compani advers affect trade condit support substanti privat investor contribut aid compat common market view commiss consid notifi state aid consist grant amount dem million eur million provid germani gmb fulfil criteria consid compat common market adopt decis articl state aid dem million eur million germani grant graphisch maschinenbau gmbh restructur product facil berlin compat common market articl decis address feder republ germani brussel juli commiss mario monti member commiss oj oj ecr ii oj ecr paragraph