QUOTAS AND THE RULES FOR AIDS, WHICH FORM A COHERENT WHOLE, MUST EACH BE INTERPRETED AND APPLIED HAVING REGARD TO THE OTHER . THAT APPLIES PARTICULARLY TO ARTICLES 14A AND 14B OF DECISION NO 234/84 WHICH, AS THE APPLICANT ITSELF HAS CONCEDED, BEAR A CLOSE RELATIONSHIP WITH THE RULES FOR AIDS .
14 IT IS APPARENT FROM THE SCHEME OF THOSE TWO ARTICLES AND FROM THE RECITALS IN THE PREAMBLE TO DECISION NO 2177/83, IN WHICH THEY ARE BROUGHT TOGETHER FOR THE FIRST TIME, THAT ARTICLE 14B IS INTENDED TO ENCOURAGE UNDERTAKINGS TO PROCEED RAPIDLY WITH THE CLOSURES REQUIRED BY THE RESTRUCTURING PLAN WHICH WAS APPROVED BY THE COMMISSION AND COULD THEREFORE GIVE RISE TO THE GRANT OF AID, WHILST ARTICLE 14A IS DESIGNED TO PROVIDE A DEGREE OF COMPENSATION FOR THOSE UNDERTAKINGS WHICH HAVE ALREADY BEEN RESTRUCTURED, DO NOT THEREFORE REQUIRE RESTRUCTURING IN ORDER TO BE VIABLE AND, ACCORDINGLY, DO NOT QUALIFY FOR AUTHORIZATION FOR AID TO BE GRANTED .
15 FOR THAT REASON, AND DESPITE THE DIFFERENCES OF WORDING AS BETWEEN THE VARIOUS LANGUAGE VERSIONS, THE CRITERION OF VIABILITY, WHICH IS A PRECONDITION FOR THE APPLICATION OF ARTICLE 14A OF DECISION NO 234/84, MUST BE INTERPRETED IN THE SAME WAY AS THE CRITERION ON WHICH THE RULES FOR AIDS ARE BASED IN THE FIRST INDENT OF ARTICLE 2*(1 ) OF DECISION NO 2320/81 . IT FOLLOWS THAT AN UNDERTAKING WHICH, AS IN THE APPLICANT' S CASE, IS DEEMED TO SATISFY THE CRITERIA FOR AUTHORIZATION FOR AID TO BE GRANTED CANNOT RECEIVE AN ADDITIONAL QUOTA UNDER ARTICLE 14A OF DECISION NO 234/84 .
16 IT IS OF NO IMPORTANCE, IN THAT CONNECTION, THAT THE COMMISSION, FOR THE PURPOSE OF CONSIDERING WHETHER AID MAY BE AUTHORIZED FOR A RESTRUCTURING PLAN, REQUIRES THAT, WHEN IMPLEMENTED, THE PLAN SHOULD BE ABLE IN ALL PROBABILITY TO ENSURE A RETURN OF AT LEAST 3.5% ON THE CAPITAL AND RESERVES OF THE UNDERTAKING UNDER NORMAL MARKET CONDITIONS . SUCH A METHOD OF CALCULATION IS WITHIN THE MARGIN OF DISCRETION WHICH THE COMMISSION MUST BE RECOGNIZED AS ENJOYING IN THAT REGARD .
17 IN THE STATEMENT OF REASONS ON WHICH THE CONTESTED DECISION WAS BASED, THE COMMISSION INDICATED THE SCOPE OF ARTICLE 14A OF DECISION NO 234/84, USING WORDS SIMILAR TO THOSE USED IN THE PREAMBLE TO DECISION NO 2177/83, AND IT EXPLAINED THAT THE APPLICANT UNDERTAKING DID NOT FALL WITHIN THE TERMS THEREOF BY REASON OF THE RESTRUCTURING PLAN WHICH PROVIDED FOR THE CLOSURE OF PLANT AND THE GRANT OF AID . BY STATING THOSE REASONS, THE COMMISSION PROVIDED THE INFORMATION NECESSARY FOR THE APPLICANT TO DETERMINE THE GROUNDS ON WHICH ITS APPLICATION WAS REJECTED AND FOR THE COURT TO VERIFY THE LEGALITY OF THAT REJECTION . IT FOLLOWS THAT THE STATEMENT OF REASONS ON WHICH THE CONTESTED DECISION WAS BASED, DESPITE BEING VERY SUCCINCT, CANNOT BE REGARDED AS INADEQUATE .
18 THE APPLICATION MUST THEREFORE BE DISMISSED AS UNFOUNDED .
Decision on costs
COSTS
19 UNDER ARTICLE 69*(2 ) OF THE RULES OF PROCEDURE,