Auxílios estatais - Reino Unido

Auxílio C 13/02 (ex N 27/02) - Isenção do imposto de selo aplicável a propriedades não residenciais em regiões desfavorecidas

Convite para apresentação de observações, nos termos do n.o 2 do artigo 88.o do Tratado CE

(2002/C 102/14)

(Texto relevante para efeitos do EEE)

Por carta de 27 de Fevereiro de 2002, publicada na língua que faz fé a seguir ao presente resumo, a Comissão notificou ao Reino Unido a sua decisão de dar início ao procedimento previsto no n.o 2 do artigo 88.o do Tratado CE relativamente ao auxílio acima mencionado.

As partes interessadas podem apresentar as suas observações relativamente ao auxílio em relação ao qual a Comissão deu início ao procedimento no prazo de um mês a contar da data de publicação do presente resumo e da carta, enviando-as para o seguinte endereço: Comissão Europeia Direcção-Geral da Concorrência

Registo de Auxílios Estatais

B - 1049 Bruxelas Fax (32-2) 296 12 42.

Estas observações serão comunicadas ao Reino Unido. Qualquer interessado que apresente observações pode solicitar por escrito o tratamento confidencial da sua identidade, devendo justificar o pedido.

RESUMO

1. Por carta de 21 de Dezembro de 2001, registada pela Comissão em 9 de Janeiro de 2002, as Autoridades do Reino Unido notificaram o regime de auxílio "isenção do imposto de selo para propriedades não residenciais em regiões desfavorecidas".

2. Descrição do regime de auxílio

O auxílio notificado assume a forma de uma isenção do imposto de selo aplicável à transferência de propriedades não residenciais situadas em regiões desfavorecidas. Este imposto de selo é um imposto aplicável aos documentos relativos às vendas e novos arrendamentos destas propriedades. Às taxas actuais, o valor da isenção situar-se-ia entre 1 % e 4 % do preço de aquisição, no caso de aquisição de uma propriedade, e entre 1 % e 24 % da renda média anual, no caso de novo arrendamento. As regiões elegíveis para o regime são seleccionadas com base num conjunto de indicadores de precariedade social e económica. Foram seleccionadas cerca de 2000 regiões desfavorecidas, que abrangem cerca de 23 % da população do Reino Unido. O regime aplicar-se-ia a todas as empresas, independentemente da sua dimensão e do sector em que desenvolvem actividades. Considera-se que o seu custo anual orçamentado se elevará a 98 milhões de euros.

3. Carácter de auxílio estatal do regime

No âmbito deste regime, são concedidos auxílios através de recursos estatais (sob forma de uma isenção fiscal) a empresas localizadas em regiões específicas (ou seja, apenas nas regiões desfavorecidas designadas). A isenção reduz os custos de investimento das empresas que investem em propriedades não residenciais nas regiões elegíveis, conferindo-lhes uma vantagem relativamente às empresas que investem noutras regiões. Uma vez que a isenção se aplica a todas as transferências de terrenos e de edifícios, beneficiará inevitavelmente as empresas que realizam trocas comerciais entre Estados-Membros, ou que desenvolvem actividades num sector caracterizado por este tipo de comércio. Além disso, não existe qualquer limite para o montante de auxílio que pode ser concedido a um beneficiário. Conclui-se consequentemente que a isenção poderá dar lugar a auxílios que afectam a concorrência no comércio entre Estados-Membros.

Tendo em conta o que precede, a Comissão considera que a medida constitui um auxílio estatal na acepção do n.o 1 do artigo 87.o do Tratado CE.

4. Aspectos processuais

O Reino Unido cumpriu os requisitos processuais estabelecidos no n.o 3 do artigo 88.o do Tratado CE, notificando o regime de auxílio acima referido antes de o aplicar.

5. Apreciação da compatibilidade da medida de auxílio

O objectivo da medida consiste em promover o desenvolvimento/recuperação de regiões geográficas desfavorecidas no Reino Unido, através da concessão de auxílios à transferência de propriedades não residenciais. Os auxílios ao investimento em regiões desfavorecidas são abrangidos pelas orientações relativas aos auxílios estatais com finalidade regional (JO C 74 de 10.3.1998, p. 9), seguidamente designadas como "orientações dos auxílios regionais", e pelo enquadramento dos auxílios estatais às empresas nos bairros urbanos desfavorecidos (JO C 146 de 14.5.1997, p. 6), seguidamente designadas "Enquadramento dos bairros urbanos desfavorecidos". Consequentemente, a Comissão analisou a medida com base nestes dois documentos. Na sequência desta análise, a Comissão tem as seguintes dúvidas quanto à compatibilidade da medida com o mercado comum:

a) Uma primeira dúvida diz respeito à cobertura geográfica da medida. Nos termos das regras comunitárias em matéria de auxílios estatais, os auxílios ao investimento destinados ao desenvolvimento de regiões desfavorecidas deverão limitar-se quer às regiões elegíveis para auxílios estatais ao abrigo do n.o 3, alíneas a) ou c), do artigo 87.o, tal como definidas no ponto 3 das orientações dos auxílios regionais, quer aos bairros urbanos desfavorecidos, tal como definidos no ponto 4 do enquadramento dos bairros urbanos desfavorecidos.

Em 17 de Agosto de 2000, a Comissão aprovou o mapa dos auxílios regionais do Reino Unido (N 265/2000), que enumera as regiões elegíveis para auxílios estatais regionais no período compreendido entre 2000 e 2006. A isenção do imposto de selo aplicar-se-á a uma lista de regiões que abrangem cerca de 23 % da população do Reino Unido. As informações fornecidas pelo Reino Unido sugerem que entre 40 % e 50 % das regiões elegíveis para a isenção de imposto de selo poderão não estar cobertas pelo mapa de auxílios regionais. É um facto que o enquadramento dos bairros urbanos desfavorecidos permite níveis relativamente elevados de auxílios ao investimento em bairros urbanos desfavorecidos, fora das regiões previstas para auxílios regionais. Contudo, o ponto 8 deste enquadramento prevê que a população abrangida por este tipo de auxílios não deve exceder cerca de 1 % da população nacional. A percentagem de regiões elegíveis para a isenção do imposto de selo que não estão incluídas no mapa de auxílios regionais, é muito superior a 1 % da população do Reino Unido.

Assim, a Comissão tem dúvidas quanto ao facto de a cobertura geográfica da isenção do imposto de selo ser compatível com o enquadramento acima referido. A Comissão considera que a aprovação do regime, incluindo a lista de regiões desfavorecidas designadas" é com efeito susceptível de provocar um alargamento significativo do mapa de auxílios regionais do Reino Unido, o que por seu turno prejudicaria a concentração das regiões beneficiárias de auxílios regionais, que constitui o princípio de base da política comunitária em matéria de auxílios regionais(1).

b) Tanto as orientações dos auxílios regionais como o enquadramento dos bairros urbanos desfavorecidos, limitam o auxílio ao investimento ao "investimento inicial". A Comissão tem dúvidas quanto ao facto de a venda de propriedades não residenciais e a celebração de novos contratos de arrendamento relativamente a essas propriedades constituir, em todas as circunstâncias, um "investimento inicial" tal como definido nestes documentos.

c) Os activos que são objecto de transferências sucessivas de propriedade são elegíveis para isenção do imposto de selo em cada uma dessas ocasiões. Além disso, o regime não exclui activos relativamente aos quais tenham já sido concedidos no passado auxílios à aquisição (ao abrigo de outros regimes de auxílio). A Comissão tem dúvidas quanto ao facto de esta situação estar em conformidade com a disposições das orientações dos auxílios regionais que prevêem que, no caso de uma aquisição, a dedução dos activos relativamente aos quais tenha já sido concedido um auxílio à aquisição antes da compra.

d) Segundo o Reino Unido, a intensidade dos auxílios concedidos ao abrigo do regime nunca excederá 4 %. Contudo, a Comissão tem dúvidas quanto ao facto de, nos casos de cumulação da isenção do imposto de selo com outros auxílios, as Autoridades do Reino Unido estarem em condições de garantir que o montante total do auxílio respeita os limites máximos de intensidade estabelecidos no mapa de auxílios regionais (ou outros limites máximos aplicáveis).

e) Nos termos da notificação, o regime aplica-se a todos os sectores, incluindo aqueles que são objecto de regras especiais (transportes, siderurgia, construção naval, fibras sintéticas, veículos automóveis, produção, transformação e comercialização de produtos agrícolas numerados no anexo 1 do Tratado CE, pescas e carvão). Não fica clara a forma como as Autoridades do Reino Unido garantirão o cumprimento das regras especiais aplicáveis aos auxílios nos sectores acima referidos.

f) O regime notificado não impõe qualquer restrição sobre os tipos de empresas que poderão beneficiar da isenção do imposto de selo. A Comissão tem dúvidas quanto ao facto de esta situação estar em conformidade com o enquadramento dos bairros urbanos desfavorecidos, que limita os auxílios apenas às pequenas empresas e que estabelece outras condições aplicáveis aos beneficiários destes auxílios (nomeadamente que devem desenvolver a sua actividade económica principal e investir na área designada como bairro urbano desfavorecido e que devem reservar pelo menos 20 % dos novos postos de trabalho criados a pessoas que tenham residência numa área desfavorecida).

TEXTO DA CARTA

"The Commission wishes to inform the United Kingdom that, having examined the information supplied by your authorities on the aid measure referred to above, it has decided to initiate the procedure laid down in Article 88(2) of the EC Treaty.

I. PROCEDURE

1. By letter dated 21 December 2001, and registered by the Commission on 9 January 2002, the UK authorities notified a scheme exempting transfers of non-residential property in disadvantaged areas from stamp duty. A bilateral meeting between the UK authorities and the Commission was held on 5 February 2002 to clarify some points of the notification.

II. DESCRIPTION OF THE AID MEASURE

2. Aim of the measure

The aim of the measure is to contribute to the physical, economic and social regeneration of disadvantaged areas by means of reducing the cost of acquiring non-residential property in these areas. As such the scheme is part of the UK Government's 'Enterprise in disadvantaged communities' initiative.

3. The form and nature of the aid

The notified aid takes the form of an exemption from stamp duty on the transfer of non-residential property and on the creation of new leases for such property.

Stamp duties are taxes on documents. The main stamp duties levied in the UK at the present day are on sales and leases of land and buildings, and transfers of shares.

4. Eligible costs and aid intensity

Eligible costs comprise the consideration (i.e. purchase price) of the property (i.e. land and/or buildings) situated in the qualifying area, or the average annual rental for a new lease. Apportionment is required if the property is only partially situated in a qualifying area.

Stamp duty rates vary according to the purchase price of the property concerned and, in the case of leases, according to the average annual rental and the duration of the lease.

At present duty rates, the value of the exemption would be between 1 % and 4 % of the purchase price in the case of a purchase of a property and between 1 % and 24 % of the average annual rent in the case of a new lease.

5. Geographical coverage of the scheme

The stamp duty exemption would apply to sales and new leases of non-residential property located in 'designated disadvantaged areas' in the UK.

The eligible areas, which have average populations of 7000, are selected on the basis of the most recent values for indices of deprivation developed for each of the four nations of the United Kingdom (no suitable single measure of deprivation exists for the UK - so it was necessary to use the four different but comparable indices). In England, Wales and Northern Ireland the geographical units used for the analysis are the electoral wards or divisions. In Scotland the geographical units used are postcodes.

Some 2000 disadvantaged areas have been designated in the UK, covering 22 % of the total population in England, 18 % in Scotland, 47 % in Wales and 40 % in Northern Ireland. The present list of eligible areas has been set out in 'The Stamp Duty (Disadvantaged Areas) Regulations 2001' (Statutory Instruments 2001/3747). However, the UK indicated that the qualifying areas will be kept under review, but that changes of the list are likely to be infrequent.

6. Beneficiaries

The scheme applies to undertakings of any size and operating in any sector of the economy.

7. Budget of the scheme

The annual budget cost of the scheme is estimated at up to GBP 60 million (around EUR 98 million). It is estimated that, each year, at least 1200 transfers will be exempted from stamp duty under the scheme.

8. Legal basis of the scheme

Primary legislation: Section 92 and Schedule 30 Finance Act 2001.

Secondary legislation:

- SI 3746/2001 (The Variation of Stamp Duties Regulations),

- SI 3747/2001 (The Stamp Duty (Disadvantaged Areas) Regulations),

- SI 3748/2001 (The Finance Act 2001, Section 92(8), (Specified Day) Order).

9. Duration of the scheme: 2002-2011.

III. ASSESSMENT OF THE AID MEASURE

10. In accordance with Article 6(1) of Council Regulation (EC) No 659/1999 of 22 March 1999, the decision to initiate proceedings shall summarise the relevant issues of fact and law, shall include a preliminary assessment from the Commission as to the aid character of the proposed measure, and shall set out the doubts as to its compatibility with the common market.

11. Procedure

The UK authorities have complied with the procedural requirements of Article 88(3) of the EC Treaty by notifying the abovementioned aid scheme before putting it into effect.

12. The existence of aid

The Commission considers, at this stage of the procedure, that the measure constitutes State aid within the meaning of Article 87(1) of the EC Treaty, and this for the following reasons:

- State resources are involved because tax is foregone.

- The measure is selective because it is targeted upon particular geographical areas.

- The measure will reduce the investment costs for companies investing in non-residential assets in the eligible areas. It will therefore provide an advantage to such companies over other companies investing in other areas, and therefore not receiving the exemption.

- Because the exemption applies to all conveyances and transfers of estates and interests in land in the designated areas it will, among others, inevitably benefit undertakings which are engaged in inter-State trade, or in a business sector in which there is inter-State trade. Furthermore, the scheme does not provide that the limits laid down in Council Regulation (EC) No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de-minimis aid will be respected. Accordingly, the new exemption may give rise to aid which affects competition in inter-State trade.

13. Exemption grounds

(a) Article 87(2) of the EC Treaty lists certain types of aid that are compatible with the EC Treaty. In view of the nature and purpose of the aid, and the geographical coverage of the scheme, the Commission considers, at this stage of the analysis, that subparagraphs (a), (b) and (c) are not applicable to the measure in question.

(b) Article 87(3) specifies other forms of aid, which may be regarded as compatible with the common market. In view of the nature and purpose of the aid measure and its geographical scope, the Commission considers, at this stage of the investigation, that the subparagraphs (a), (b), (d) and (e) of Article 87(3) are not applicable either.

(c) In the notification, the UK authorities appear to agree with the above analysis and suggest that the question is whether the aid measure is compatible with the common market on the basis that it will facilitate the development of certain economic areas and it will not adversely affect trading conditions to an extent contrary to the common interest (Article 87(3)(c) of the EC Treaty).

(d) The coverage of the notified measure is not limited to SMEs, nor to firms in difficulty, nor to any one of the following activities: R & D, environmental protection as defined in the Community guidelines on State aid for environmental protection (OJ C 37, 3.2.2001, p. 3), training, the creation or maintenance of employment. Therefore, the Commission considers, at this stage of the analysis, that the notified measure can not be declared compatible with the common market on the basis of its conformity with any of the following regulations, frameworks or guidelines:

- Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises (OJ L 10, 13.1.2001, p. 33);

- Community guidelines on State aid for rescuing and restructuring firms in difficulty (OJ C 288, 9.10.1999, p. 2);

- Community framework for State aid for research and development (OJ C 45, 17.2.1996, p. 5);

- Community guidelines on State aid for environmental protection (OJ C 37, 3.2.2001, p. 3);

- Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to training aid (OJ L 10, 13.1.2001, p. 20);

- Guidelines on employment (OJ C 334, 12.12.1995, p. 4).

(e) The aim of the measure is to promote the development/regeneration of disadvantaged areas in the UK, which are geographically defined. Therefore, the Commission has examined the compatibility of the measure on the basis of the guidelines on national regional aid (OJ C 74, 10.3.1998, p. 9), hereinafter referred to as the 'regional aid guidelines' and the guidelines on State aid for undertakings in deprived urban areas (OJ C 146, 14.5.1997, p. 6), hereinafter referred to as the 'deprived urban area guidelines'. The results of this analysis are presented below.

14. Conformity with the regional aid guidelines

The stamp duty exemption is granted in relation to the transfer of non-residential property in disadvantaged areas. In its notification, the UK argues correctly that the notified scheme is therefore primarily focussed on investment. According to the regional aid guidelines, aid for investment in disadvantaged areas may be compatible with the common market, but only if certain conditions are satisfied. At this stage of the examination, the Commission has doubts whether the notified scheme respects the conditions set out in these guidelines:

(a) By letter No SG(2000) D/106293 of 17 August 2000, the Commission approved the UK regional aid map for the period 2000 to 2006 (N 265/2000). The map defines the areas eligible for national regional aid under the derogations of Article 87(3)(a) and (c) of the EC Treaty. The Article 87(3)(a) regions included in the map were defined on the basis of EU-wide criteria (NUTS level II regions with a GDP per capita in PPS lower than 75 % of the Community average). The Article 87(3)(c) areas were selected on the basis of geographical units and social and economic indicators, proposed by the UK authorities themselves. The stamp duty exemption will apply to transfers of non-residential property situated in so-called 'designated disadvantaged areas', which have been defined on the basis of different geographical units and indicators (see point 5 above). The result of this approach is that a number of areas eligible under the notified measure does not fall within the areas eligible for regional aid as defined in the present UK regional aid map. Information provided by the UK in the context of an examination of another State aid scheme (namely the Community development venture fund (N 606/2000)), suggests that the proportion of the disadvantaged areas falling outside the regional aid map is very significant(2).

The Commission therefore doubts whether the geographical coverage of the stamp duty exemption is compatible with the regional aid guidelines. It is concerned that the approval of the scheme, including the list of 'designated disadvantaged areas' would in effect lead to a significant widening of the UK regional aid map. In turn, this would undermine the concentration of regional aid areas, which is a leading principle of the Community's regional aid policy(3). In order to clarify this point, the Commission would also ask the UK authorities to provide clear information on the extent to which the two lists overlap.

(b) Point 4.1 of the regional aid guidelines provides that the object of regional aid is to secure either productive investment (initial investment) or job creation that is linked to investment. Point 4.11 specifies that also aid for job creation should be linked to the carrying out of initial investment. Initial investment is defined in point 4.4 of the guidelines as 'an investment in fixed capital relating to the setting-up of a new establishment, the extension of an existing establishment, or the starting-up of an activity involving a fundamental change in the product or production process of an existing establishment (through rationalisation, diversification or modernisation)'. The stamp duty exemption concerns the sale of non-residential property and the creation of new leases for such property. The Commission has doubts whether such transactions can in all circumstances be classified as initial investment as defined in the guidelines.

(c) The notification points out that any transaction can benefit only once from the stamp duty exemption. The implication of this is, however, that assets that are the object of successive transactions (e.g. successive transfers of ownership), would qualify for stamp duty exemption on each occasion. Furthermore, assets for whose acquisition aid has already been paid in the past (under other aid schemes) are not excluded from the scheme. In view of this, the Commission has doubts whether the scheme respects point 4.5 of the regional aid guidelines, which provides that in the event of a purchase, assets for whose acquisition aid has already been granted prior to the purchase should be deducted.

(d) Point 5.4 of the regional aid guidelines provides that regional aid schemes are approved by the Commission, subject to the aid intensity ceilings defined in the map. Point 4.18 specifies that the total amount of regional investment aid should respect the aid intensity ceilings set out in the regional aid map. Point 4.21 requires that, in cases where the aid under one scheme may be combined with aid under other schemes, the Member State must specify, for each scheme, the method by which it will ensure that the regional aid intensity ceilings will be complied with. In the notification, the UK argues that the intensity of the scheme will never exceed 4 %. It is unclear though how the UK arrives at that percentage. In addition, the UK does not exclude the possibility that aid under the notified scheme is cumulated with aid under other schemes. In fact, the notification explicitly mentions the possibility that aid under the scheme is cumulated with aid from certain risk capital measures. The Commission doubts whether, in cases where the stamp duty exemption is cumulated with other aid, the UK authorities will be able to ensure that the total amount of aid will respect the aid intensity ceilings established in the regional aid map. In this context, the Commission would ask the UK authorities to clarify the way in which the aid intensity will be calculated in cases involving the establishment of new leases. It would also ask the UK to clarify how it will ensure that cumulation rules are complied with.

(e) Point 2 of the regional aid guidelines provides that the granting of (regional) State aid in certain sectors (transport, steel, shipbuilding, synthetic fibres, motor vehicles, fisheries and coal) is subject to specific restrictions. The guidelines on national regional aid excludes specifically from its scope the production, processing and marketing of Annex I products. The guidelines on State aid for undertakings in deprived urban areas are without prejudice of other State aid rules. Therefore any aid granted to undertakings operating in the production, processing and marketing of Annex I products is to be assessed according to the Community guidelines for State aid in the agriculture sector. In addition, special rules apply to large investment projects. According to the notification, the scheme applies to all sectors. It is unclear though how the UK authorities will ensure that the aid granted under the notified scheme to companies engaged in the abovementioned sectors or to large investment projects will comply with the special rules applicable. The United Kingdom authorities are requested to provide necessary information to permit the assessment of the measure at issue under the State aid rules applicable to the agriculture sector.

15. Conformity with the deprived urban area guidelines

The deprived urban area guidelines make provision for the granting of aid for investment in deprived geographical areas, subject to specific conditions. At this stage of the examination, the Commission has doubts whether the notified scheme respects these conditions:

(a) Point 5 of the deprived urban area guidelines recognises that there can be a need for investment aid to deprived urban areas that are not included in the regional aid map. However, point 8 of the guidelines provides that the total population covered by such areas should not exceed 1 % of the national population (or, in circumstances justified by the Member State on the basis of objective socioeconomic data at a level slightly above this ceiling). Areas covered should be geographically identifiable and homogeneous; they should have a population of between around 10000 and 30000 and belong to cities or urban agglomerations with around 100000 inhabitants or more and have significantly worse socioeconomic statistics than both the national average and the average for the cities to which they belong. Also areas selected under the urban community initiative could be taken into account.

As was pointed out in point 14(a) above, a significant number of areas eligible under the notified measure probably falls outside the regional aid map. The number of people living in these areas is therefore likely to be far in excess of the 1 % ceiling set out in the deprived urban area guidelines. In addition, it is unclear to what extent the areas that qualify under the notified scheme and that are outside the regional aid map are satisfying the other eligibility criteria laid down in point 7 of the urban aid guidelines. The Commission therefore doubts whether the areas that qualify under the notified scheme and that are not included in the regional aid map are selected in conformity with the criteria laid down in paragraph 7 and 8 of the urban aid guidelines. It requests further clarification on the population coverage of the areas that qualify under the scheme and that are not eligible for regional aid and on the extent to which these areas satisfy the eligibility criteria laid down in point 7 of the deprived urban area guidelines.

(b) The notified scheme does not impose any restriction on the types of companies that could benefit from the stamp duty exemption. The Commission doubts whether this is in conformity with the deprived urban area guidelines. Point 10 of these guidelines restricts aid to small companies only, arguing that 'extending the benefits of the aid to large enterprises would have disproportionate effects in terms of distortion of competition and the negative impact on cohesion'. In addition point 12 of the guidelines imposes further restrictions (namely that the beneficiary must carry on its principle economic activity and invest in the area designated as a deprived urban area and that he must reserve at least 20 % of the new jobs created for persons having their domicile in a deprived area).

(c) The deprived urban area guidelines also provide that aid should be limited to initial investment projects and that the total amount of aid should be limited to 26 % nge of eligible investment costs (point 14 of the guidelines). The doubts expressed in points 14(b) and 14(e) therefore also apply in this case.

IV. DECISION

16. In the light of the foregoing considerations, the Commission, acting under the procedure laid down in Article 88(2) of the EC Treaty, requests the United Kingdom to submit its comments and to provide all such information as may help to assess the aid scheme 'Stamp duty exemption for non-residential property in disadvantaged areas', within one month of the date of receipt of this letter.

17. The Commission wishes to remind the United Kingdom that Article 88(3) of the EC Treaty has suspensory effect, and would draw your attention to Article 14 of Regulation (EC) No 659/1999, which provides that all unlawful aid may be recovered from the recipients."

(1) Neste contexto, as orientações dos auxílios regionais referem que os auxílios regionais "... apenas podem ser concebidos na Comunidade Europeia se utilizados com parcimónia e circunscritos às regiões mais desfavorecidas. Se os auxílios se generalizassem e se tornassem a regra, deixariam de ter qualquer carácter de incentivo e os seus efeitos económicos seriam anulados. Ao mesmo tempo falseariam as regras do mercado e afectariam a eficácia da economia comunitária no seu conjunto".

(2) By letter of 14 January 2002, the UK authorities analysed the degree of overlap between the 20 % most deprived wards and the Article 87(3)(a) and (c) areas in England. Their analysis concluded that only 57 % of these most deprived wards were also included in the regional aid map.

(3) In this context, the guidelines on national regional policy point out that regional aid '... is conceivable in the European Union only if it is used sparingly and remains concentrated on the most disadvantaged regions. If aid were to become generalised and, as it were, the norm, it would lose all its incentive quality and its economic impact would be nullified. At the same time, it would interfere with the normal interplay of market forces and reduce the efficacy of the Community economy as a whole'.