commiss decis juli state aid scheme implement spain firm guipúzcoa form tax credit amount invest notifi document number spanish text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof accord abovement articl call interest parti submit comment regard comment procedur result inform receiv respons proceed initi complaint state aid grant daewoo electron manufactur españa sa ramondín sa ramondín cápsula sa commiss learn exist scheme notifi tax aid invest spain provinc álava form tax credit receiv inform inform similar measur exist provinc guipúzcoa territori enjoi tax autonomi álava commiss letter spanish perman represent march request inform matter letter date april perman represent spain request success extens deadlin repli letter commiss refus grant extens council regul ec march lai detail rule applic articl ec treati final letter june perman represent spain provid inform tax incent question letter sg date august commiss inform spain decis initi respect aid procedur laid articl treati letter perman represent date novemb regist novemb spanish author submit comment abovement procedur commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment aid month date public comment receiv autonom commun castil leon januari basqu busi confeder confederación empresari vasca euskal entrepresarien konfederakuntza hereinaft confebask januari time limit supplementari comment letter date decemb regist januari rioja region govern januari basqu economist associ colegio vasco de economista ekonomilarien euskal elkargoa januari basqu busi circl círculo de empresario vasco januari profession associ tax advis autonom commun basqu countri asociación profesion de asesor fiscal de la comunidad del paí vasco januari letter date march commiss comment spain observ receiv request dai extens deadlin repli letter perman represent date june spanish author inform commiss provinci law norma foral march repeal effect march seventh addit provis provinci law decemb form legal basi tax credit ii detail descript aid inform commiss dispos question spanish author parti tax incent question enter forc januari pursuant addit provis provinci law tax credit forc januari addit provis provinci law read quot invest tangibl fix asset made januari exceed esp million decis guipúzcoa provinci council give rise tax credit equal amount invest determin deduct amount tax payabl tax credit exce amount tax payabl carri year immedi year decis grant credit date time limit tax credit start run postpon year limit period profit made decis refer paragraph lai time limit restrict applic case concess grant provis combin tax concess respect invest guipúzcoa provinci council determin durat invest process includ invest made preparatori phase project give rise invest quot clear provis short aid grant respect invest tangibl fix asset made januari invest expenditur incur preparatori phase project give rise invest invest exce esp million scheme requir invest entitl firm aid locat guipúzcoa firm resid tax purpos obtain tax credit equival amount invest made guipúzcoa scheme applic invest made sector subject sector restrict laid commun sector rule applic product process market agricultur product articl treati fisheri coalmin steelmak transport shipbuild synthet fibr motor industri firm qualifi tax credit question irrespect econom financi posit firm difficulti tax credit combin tax concess grant respect invest combin tax aid includ grant subsidis loan guarante equiti purchas relat invest rule decis initi procedur commiss point applic commun state aid rule concern tax natur measur question irrelev articl treati appli aid measur quot form quot commiss emphasis regard aid measur meet criteria set articl explain firstli commiss point stage tax credit confer recipi advantag amount amount invest reliev charg born budget partial reduct normal tax liabil commiss provision consid tax credit involv loss tax revenu equival consumpt public resourc form fiscal expenditur thirdli commiss consid stage tax credit affect competit trade member state recipi conduct busi subject intra commun trade aid strengthen posit vi vi competitor involv intra commun trade affect trade increas recipi firm net profit profit tax improv profit compet firm elig aid lastli commiss consid stage tax credit specif select favour firm firm invest esp million eur firm invest exce esp million threshold exclud commiss consid stage select natur concess due discretionari power tax author guipúzcoa provinci author power determin discret durat invest process preparatori phase invest qualifi aid short commiss consid stage tax credit state aid mean articl treati articl agreement european econom area meet cumul criteria constitut advantag grant state state resourc affect trade member state distort competit favour firm tax incent question subject requir condit exce eur period year commiss consid stage regard subject de minimi rule commiss state provision state aid govern de minimi rule subject oblig prior notif laid articl treati articl eea agreement spanish author met oblig commiss consid stage aid regard unlaw commiss found tax credit aid condit invest absenc precis definit elig expenditur commiss rule stage possibl invest expenditur qualifi tax credit fall scope commun definit initi invest invest expenditur fall scope commun definit commiss view stage tax credit wholli partli constitut invest aid examin light commun rule invest aid hand aid defrai invest expenditur fall commun definit regard invest aid consid aid purpos oper aid tax credit restrict sector grant firm subject commun sector rule commiss question stage aid compat recipi belong sector subject special commun rule appli tax credit grant firm difficulti mean commun guidelin state aid rescu restructur firm difficulti grant tax credit firm subject condit laid guidelin commiss doubt stage aid compat common market grant firm difficulti question invest aid guipúzcoa qualifi derog articl treati commiss note decis juli amend spain region aid map found guipúzcoa region invest aid support region develop deem compat common market articl derog provid exce ceil net grant equival nge case larg firm commiss point stage ceil question appli elig expenditur includ standard base compli commun definit initi invest exclud inter alia replac invest stress aid grant januari decemb subject region aid guidelin invest aid exceed ceil subject addit condit laid guidelin commiss state provision tax aid form tax credit limit nge case larg firm nge case small medium size firm elig expenditur correspond standard base circumst rule possibl stage aid rank oper aid intend reduc recipi firm current expenditur commiss provision found doubt compat tax aid question light rule region aid period septemb commiss view stage possibl invest aid grant cover multisector framework region aid larg invest project rule tax aid question subject notif requir larg project concern reduct aid intens result commiss assess commiss state provision doubt compat tax aid larg project concern sum commiss question stage compat tax aid question common market light derog articl concern quot aid facilit develop econom area quot derog articl treati appli tax credit regard aid social charact articl intend make good damag caus natur disast except occurr articl subject provis articl quot aid facilit develop econom activ quot design promot execut import project common european interest remedi disturb economi member state articl lastli intend promot cultur heritag conserv mean articl invit submit comment articl procedur commiss ask spanish author suppli inform assess tax aid form tax credit guipúzcoa relev inform request relat tax aid form tax credit invest year period copi decis grant aid period copi declar made firm concern provinci council offici form set natur invest expenditur qualifi aid amount tax credit grant recipi aid paid recipi balanc outstand recipi constitut firm difficulti mean commun guidelin state aid rescu restructur firm difficulti detail combin aid amount elig expenditur aid scheme appli precis detail definit constitut quot invest quot quot invest made preparatori phase quot iii comment spanish author spanish author submit comment letter perman represent date novemb essenti view tax credit constitut state aid mean articl treati support view challeng commiss assumpt trade affect compani benefit incent carri econom activ involv trade member state opinion establish pace commiss trade affect gener specif case possibl case affect case prerequisit classifi offici measur state aid miss argu measur specif select charact opinion open measur sector taxpay meet criteria remov specif charact separ tax system spain guipúzcoa tax rule applic territori statu gener measur taxpay appli measur region specif specif scope exist measur open sector taxpay spanish author maintain requir invest esp million discriminatori object condit deriv ensur effect measur achiev propos object commiss measur specif justifi natur gener scheme system provid commiss notic measur question justifi natur tax system form part singl tax system applic territori guipúzcoa deriv exercis provinci council power adopt measur tax field justifi gener scheme tax system object promot econom activ logic incent target larg invest larg invest real benefit guipúzcoa long run enabl tax author collect tax receipt offset tax expenditur incur begin invest ii invest threshold penalis small medium size enterpris benefit commun fund programm spanish author disput measur question discretionari natur incent grant automat condit invest minimum esp million satisfi guipúzcoa provinci council check condit satisfi alter add condit spanish author stress spanish tax law arbitrari decis determin essenti featur taxpay tax liabil spanish author reject view express commiss tax rule satisfi condit sector rule opinion commiss determin specif condit infring tax rule applic tax rule firm difficulti condit invest esp million make extrem difficult firm obtain tax credit regard guarante firm difficulti qualifi incent spanish author applic rule region aid inappropri specif case state aid involv view argument spanish author commiss termin procedur decis find tax measur question meet criteria regard state aid rest spanish author suppli inform request commiss decis grant tax credit state aid involv provid inform request decis initi procedur iv comment receiv commiss commiss emphasis comment set prejudic question parti submit consid interest parti mean articl treati comment autonom commun castil leon autonom commun castil leon point tax measur question part set tax measur adopt guipúzcoa provinci council contest spain commun level autonom commun castil leon state tax measur question constitut state aid satisfi criteria laid articl treati support content basic put forward argument decis initi procedur rest autonom commun castil leon consid tax incent regard compat virtu derog articl treati oblig notifi laid articl treati compli autonom commun castil leon take view tax measur question regard state aid unlaw notif procedur laid articl incompat common market comment basqu busi confeder confederación empresari vasca euskal entrepresarien konfederakuntza quot confebask quot confebask start draw attent underli histor reason tax autonomi enjoi guipúzcoa substanc confebask view essenti presum reduct tax debt commiss wrong tax debt reduct involv loss tax revenu argument sound tax deduct involv loss revenu compar amount initi due confebask request commiss reconsid posit argu tax unlawfulli harmonis establish normal amount relat loss tax revenu determin effect trade commiss recipi particip intra commun trade tax measur question distort trade differ tax system affect trade determin extent trade affect commiss analys entir tax system specif provis confebask emphasis respect studi tax burden basqu countri greater rest spain commiss explain specif measur tax differ affect trade event effect exist remov harmonis state aid select charact aid confebask opinion select natur tax measur assess wai enabl rule confer power tax author subsequ grant specif relief rule directli grant tax relief requir subsequ specif commiss argument fit categori fit mutual exclus commiss explain categori tax measur question fall contradictori confebask question approach tax measur regard enabl rule reduct grant automat author discretionari power author restrict check applic satisfi test elig tax measur regard enabl rule subsequ make grant aid conclud current procedur rule question specif instanc applic meaningless similarli paragraph commiss letter member state gener provis confer relief regard aid quot legisl machineri enabl grant formal set quot contrast abstract enabl rule regard state aid assess effect competit trade member state tax measur rule grant aid directli confebask point point notic tax measur specif state aid aim sole public undertak type undertak undertak region tax measur question characterist territori specif appli territori region author introduc compet specif charact threshold esp million confebask consid object threshold normal practic nation commun tax rule confebask draw attent basi judgment court justic commiss decis hitherto held threshold impli specif commiss acknowledg point notic effect promot sector necessarili measur specif point competit report measur cross sector impact intend favour economi gener measur involv state aid short tax measur question specif promot sector undertak contrari open sector undertak establish territori provinci author compet illeg tax credit disput tax credit constitut state aid proven order classifi measur illeg confebask argu commiss descript tax credit unlaw aid call question principl legitim expect ban arbitrari decis institut legal certainti proportion commiss regard basqu tax arrang law decis event commiss chang posit futur case past confebask tax measur question exist aid rule provid concess type deduct tax payabl invest made threshold esp million introduc qualifi condit tax credit amount invest definit articl regul ec quot exist aid quot mean quot aid exist prior entri forc treati respect member state aid scheme individu aid put effect applic entri forc treati quot aid examin legal purpos articl treati incompat common market tax measur question regard enabl rule confebask consid compat assess aid grant administr decis procedur meaningless incap definit yield result compat aid hand tax measur question regard rule grant aid directli confebask take view practic commiss court requir measur sector specif compat aid assess establish tax burden firm refer tax burden lastli approach lead absurd conclus tax burden lower highest tax burden member state constitut state aid confebask reject commiss argument tax measur incompat specif provis sector region aid aid larg invest project tax measur type provis court justic commiss decis advers effect competit determin real effect measur examin incompat determin abstract situat specif tax system case differ tax system necessarili aid lead confebask repeat normal tax debt reduc tax measur question confebask ask commiss adopt final decis termin procedur find tax measur question compli commun law confebask addit comment commun letter date decemb regist januari account reach commiss deadlin expir confebask appli extens time limit pursuant articl council regul ec comment rioja region govern rioja region govern state tax measur constitut state aid satisfi criteria set articl treati support content argu purpos effect tax credit reliev recipi part tax burden impos profit constitut financi advantag recipi firm quid pro quo author involv loss tax revenu mean recipi busi benefit competit advantag firm addit specif scope form minimum invest esp million rioja region govern state discretionari natur tax credit due partli author abil determin firm elig aid deadlin maximum limit partli fact grant tax credit automat rioja region govern consid tax measur justifi ground tax system spain point opinion join case advoc gener saggio consid natur compet author tax matter territori justifi discrimin favour firm establish territori measur justifi natur gener scheme tax system guipúzcoa purpos improv competit recipi firm short rioja region govern consid tax incent consid compat common market virtu derog articl treati spanish author fulfil oblig notifi incent articl treati rioja region govern take view tax measur regard state aid unlaw articl notif procedur compli incompat common market comment basqu economist associ colegio vasco de economista ekonomilarien euskal elkargoa hereinaft quot cve quot cve consid tax system basqu provinc meet specif criterion articl treati appli part member state support view argu commiss usual practic specif tax measur appli part member state singl tax system relev tax system member state practic contrari coher spanish tax system multipl natur system appli exclus part territori system region system uniqu system applic territori concern loss tax revenu result tax measur subject transfer central govern contrari offset increas revenu tax cut public expenditur addit specif natur spanish tax system penalis applic commun law rest distort competit result exist tax system tackl commun rule tax harmonis nonetheless cve rule possibl exercis tax autonomi provinci council adopt tax measur caught articl treati present case take view tax credit caught meet criterion grant state resourc distort competit payment impli recipi compani made profit amount determin advanc profit aid paid profit insuffici appli effect trade establish specif case suffici trade affect rest cve examin specif deriv threshold esp million obtain provinci council approv order appli tax credit respect threshold involv specif object discriminatori determin provinci council invest qualifi tax credit ii deadlin limit applic deduct iii durat invest process includ invest made preparatori phase project give rise invest cve take view involv exercis discretionari power govern rule ultim subject judici review cve conclud tax credit gener measur adopt tax power provinc question caught articl treati comment basqu busi circl círculo de empresario vasco profession associ tax advis autonom commun basqu countri asociación profesion de asesor fiscal de la comunidad del paí vasco hereinaft cev apcpv associ submit similar ident comment view summaris cev apcpv reject commiss assess tax credit region specif view provis tax credit adopt provinci council scope power statu gener measur tax credit specif threshold esp million obtain provinci council approv order appli credit threshold object criterion tax sphere commun rule vat taxat sme provinci council approv tax credit appli pure administr act prior verif deriv legal certainti sound administr tax system author select recipi determin amount tax credit time limit applic issu trade affect cev apcpv emphasis assess case case basi gener commiss instanc recipi produc local market case tax measur affect intra commun trade appli impact competit recipi carri busi market liberalis tax credit distort competit rest loss tax revenu assess singl measur examin case tax credit ignor tax burden respect cev apcpv state tax burden basqu countri greater rest spain decis provinci law juli commiss call question aid measur concern ground requir minimum amount invest challeng tax credit violat legitim expect deriv decis rest cev apcpv commiss object initi procedur tax credit tax harmonis articl treati reason misus power view cev apcpv conclud tax credit caught articl treati transmiss parti comment spain letter march spanish perman represent commiss pursuant articl aforesaid regul ec parti comment spain invit submit observ month date letter receiv request dai extens deadlin repli spain submit observ vi assess aid vii classif state aid commiss point purpos appli commun rule state aid tax natur measur question matter articl treati appli aid measur quot form quot commiss emphasis regard aid measur question satisfi criteria set articl explain firstli measur confer recipi advantag reliev charg born budget advantag provid type reduct firm tax burden exempt reduct tax liabil tax credit meet criterion reduc recipi firm tax burden amount equival amount elig invest absenc tax credit recipi firm pai full final tax liabil tax credit impli except common tax system applic commiss consid tax credit involv loss tax revenu equival consumpt public resourc form fiscal expenditur principl appli aid grant region local bodi member state intervent state effect tax provis statutori regulatori administr kind practic tax author specif case state intervent effect guipúzcoa provinci council basi statutori provis argument put forward comment parti effect wrong regard tax credit involv loss tax revenu compar normal amount determin commiss tax due fallaci point normal level tax deriv tax system question commiss decis allegedli pursu hidden agenda tax harmonis indent point notic qualifi state aid quot firstli measur confer recipi advantag reliev charg born budget advantag provid reduct firm tax burden wai includ total partial reduct amount tax exempt tax credit quot case relief form tax credit comment foundat thirdli measur affect competit trade member state point respect report extern depend basqu economi period export abroad absolut term rel term detriment export rest spain foreign market partli replac market rest spain statist report foreign trade basqu countri basqu economi quot propens export quot ratio export gdp greater germani member state report basqu trade balanc surplu period esp import esp export short basqu economi open product gear export characterist basqu economi deduc recipi firm engag econom activ includ intra commun trade aid strengthen posit vi vi competitor intra commun trade affect trade increas recipi firm net profit profit tax improv profit enabl compet firm elig tax credit invest invest reach threshold esp million introduct tax credit case tax rule examin gener abstract charact commiss point analysi impact trade carri gener abstract level extent affect market sector specif product state abovement comment parti posit confirm number occas court justic case law comment effect trade assess commiss basi comparison tax system commiss point distort competit subject procedur articl treati due derog rule favour firm vi vi taxpay guipúzcoa distort competit due differ tax system member state caught provis articl treati specif charact state aid commiss take view tax credit specif select favour firm firm make invest exceed esp million eur threshold januari elig firm invest exce threshold inelig object charact threshold cite prevent spanish author parti comment claim select exclud firm satisfi condit question commiss opinion altern tax credit specif ground discretionari power tax author guipúzcoa provinci council discretionari power determin durat invest process preparatori phase invest qualifi aid stress provinci law introduc notion quot invest process quot quot preparatori phase project give rise invest quot defin term unlik concept quot invest tangibl fix asset quot defin account rule provis precis gener accept definit quot invest process quot quot preparatori phase quot absenc precis definit region author leewai determin meant quot invest process quot invest quot preparatori phase quot case recipi stress decis eec commiss criterion territori sector specif order demonstr specif select natur aid scheme question aid displai type specif relat criteria offici measur class select specif relat state aid identifi singl featur commiss decis examin exhaust specif featur displai offici measur consider order demonstr select argument put forward parti comment effect commiss mention select natur minimum invest threshold condit elig aid deem select accept exist tax measur form tax credit invest threshold member state commiss select scope threshold comment parti lead legitim expect similar tax credit commiss point scheme mention parti comment tax credit suppos scheme similar commiss react justifi take misguid approach present case point case law court justic quot breach member state oblig treati connect prohibit laid articl justifi fact member state fail fulfil oblig effect distort competit trade member state cancel accumul damag consequ common market increas quot question rais parti comment provinci law question charact enabl rule rule grant aid directli commiss point case rule introduc tax credit charact aid scheme support assess suffici point articl regul ec aid scheme defin quot system basi implement measur requir individu aid award made undertak defin act gener abstract manner quot charact aid scheme predetermin parti comment claim discretionari power execut scheme discretionari power regard grant aid depend specif characterist scheme invok natur gener scheme tax system justif tax credit spanish author seek commiss emphasis matter determin tax measur involv meet object inher tax system contrari pursu possibl legitim object tax system case issu tax credit fulfil intern object spanish tax system princip object inher tax system collect revenu financ public expenditur found principl equal progress regard tax credit discrimin favour larg econom unit expens smaller power unit discrimin justifi intern logic tax system short compli intern principl inher tax system tax credit justifi natur gener scheme system fact tax credit introduc region author power tax field demonstr contrari spanish author claim comment consist natur tax system spanish author state comment aim tax credit promot econom activ fulfil industri polici object pursu basqu govern basqu govern document entitl industri polici gener framework activ política industri marco gener de actividad quot tax polici essenti boost econom develop similarli promot industri project base industri develop basqu countri quot page chapter quot tax polici instrument quot read quot tax autonomi basqu countri enabl search imagin made measur tax solut prioriti project tax incent larg firm quot page tax credit question part industri polici object inher tax system short commiss find spanish author point tax credit pursu econom polici object inher tax system justifi natur gener scheme system argument put forward parti comment exist higher tax burden basqu countri commiss repeat relev case issu procedur initi respect specif measur tax system basqu provinc sum commiss find tax credit question state aid articl treati articl eea agreement involv aid grant state state resourc favour undertak distort competit affect trade member state viii unlaw natur tax credit scheme compris commit spanish author grant aid accord condit de minimi aid commiss consid aid regard subject rule stress respect spanish author maintain procedur aid question class de minimi aid full part compli de minimi rule guarante ceil eur exceed incent qualifi exist aid meet condit laid articl regul ec claim made parti tax credit constitut exist aid reject support argument parti comment mention exist tax credit prior introduct tax credit scrutini scheme reveal differ substanti tax credit examin scheme threshold establish threshold esp million lower esp million threshold case issu articl regul ec aid defin quot aid aid scheme individu aid exist aid includ alter exist aid quot tax credit question involv substanti respect scheme class aid accord articl regul notifi save provid regul adopt pursuant articl treati case earlier scheme qualifi exist aid appar forc januari spain acced european union meet aforesaid criterion laid articl regul ec put effect applic date access commiss point state aid cover de minimi rule exist aid subject oblig prior notif laid articl treati articl eea agreement spanish author fulfil oblig commiss consid aid regard unlaw commiss regret failur spanish author fulfil oblig notifi aid advanc argument parti comment basic violat legitim expect legal certainti commiss feel bound reject firstli tax credit exist aid notifi articl treati commiss determin compat common market accept legitim expect tax credit compat common market ground claim parti comment basqu tax system deem compat commiss decis eec scheme tax concess invest decis commiss fact found tax measur concern class state aid subject commun rule state aid rule region aid aid sme rule combin aid sector rule claim parti comment tax credit measur similar scheme examin decis place notifi state aid compli rule region aid aid sme rule combin aid sector rule circumst recipi reli legitim expect legal certainti state aid natur tax credit short principl legitim expect legal certainti invok parti comment commiss gave specif assur spanish author parti harbour legitim expect regard legal compat aid question point connect quot settl case law protect legitim expect claim individu find posit shown commun administr gave rise justifi hope part plead infring principl protect legitim expect absenc specif assur administr quot argument legitim expect legal certainti violat foundat case context commiss recal decis eec deem tax credit introduc provinc álava guipúzcoa vizcaya state aid ix assess compat common market preliminari commiss repeat tax credit class aid scheme gener abstract natur aid scheme commiss circumst exist futur recipi firm examin exact repercuss competit specif firm context suffici ascertain potenti recipi benefit aid consist commun direct guidelin framework applic subject commiss emphasis decis initi procedur ask relev inform relat aid circumst recipi spanish author provid inform contradictori criticis commiss parti comment provid gener assess time refus suppli detail data request state aid form tax credit effect encourag larg invest cost esp million annex guidelin nation region aid quot tax aid consid aid connect invest base amount invest region addit tax aid connect invest set ceil express percentag amount invest region quot case point tax credit fulfil condit partli base invest expenditur amount exce invest commiss take view tax credit class invest aid extent fulfil criteria examin light commun rule invest aid state aid invest qualifi region derog articl treati region scheme appli recognis elig derog region aid map admiss guipúzcoa commiss point territori elig articl derog capita gdp nut ii region basqu countri form part higher commun averag rule region aid condit elig derog articl treati met region nut level ii capita gdp commun averag admiss guipúzcoa derog articl commiss point period januari march success region aid map forc adopt decis juli appli septemb decemb provid guipúzcoa region invest aid region develop regard compat common market derog articl provid exce ceil nge case larg firm subsequ period commiss point decis april approv spanish region aid map period map guipúzcoa continu region region develop aid consid compat common market accord derog articl treati provid exce ceil nge case larg firm nge previou map commiss point case sme intens invest aid accord sme guidelin percentag point higher region ceil larg firm provid total exce nge stress elig invest aid invest tangibl asset correspond commun definit initi invest standard base convers invest expenditur correspond definit replac invest expenditur item land build plant machineri deem elig doubt tax credit aid grant subject carri tangibl invest tangibl fix asset exclud replac invest expenditur relat quot invest process quot quot invest made preparatori phase quot absenc precis definit term possibl rule tax credit appli expenditur includ standard base expenditur link replac invest item expenditur ly standard base commiss take view aid appli initi invest item expenditur deem compat relev commun rule replac invest commiss note entri forc guidelin nation region aid aid qualifi derog articl treati guipúzcoa compli abovement commun definit initi invest standard base observ applic ceil satisfi requir case point aid subject condit recipi contribut invest point applic aid submit invest project begin implement point invest maintain minimum period year point respect aid intens ceil compli type aid combin point specif case commiss point tax aid form tax credit limit period januari decemb nge case larg firm nge case sme period januari limit nge case larg firm case sme cost accept aid fulli correspond includ standard base replac invest exclud item expenditur accept circumst commiss find tax credit amount invest compli commun rule region aid deem compat common market region derog articl treati aid invest expenditur correspond commun definit regard invest aid accord annex region aid guidelin tax aid class invest aid amount subject ceil express percentag invest expenditur accord commun rule case point amount aid repres percentag invest expenditur compli commun rule rule aid regard invest aid contrari aid financ expenditur period natur link replac invest current period expenditur type expenditur incur firm part dai dai oper normal activ aid type invest class oper aid subject specif rule respect commiss point accord commiss commun region aid guidelin region aid class oper aid prohibit exception aid grant region elig derog articl treati provid meet condit laid point commun point guidelin outermost region region low popul densiti intend offset addit transport cost nut level iii territori guipúzcoa elig derog articl treati grant oper aid meet condit nut level iii territori guipúzcoa outermost region region low popul densiti reason oper aid element tax credit prohibit grant region elig derog articl treati outermost region region low popul densiti aid incompat case commiss consid tax incent scheme question regard compat common market region derog articl treati compli rule region aid invest made sme guipúzcoa concern commiss point case aid regard region aid qualifi region derog articl treati appli invest made larg firm hand accord commun guidelin state aid small medium size enterpris recipi sme derog articl aid facilit develop econom activ appli addit requir complianc definit initi invest rule elig expenditur form part standard base guidelin state except appli aid tangibl invest ceil gross grant equival gge case small enterpris gge case medium size enterpris commiss note tax aid form tax credit limit gge case small enterpris gge case medium size enterpris elig invest fulli line definit initi invest point guidelin cost accept compat form part standard base laid point scheme rule replac invest expenditur item cover standard base commiss find tax aid examin deem compat common market derog articl treati aid facilit develop econom activ scope region aid guidelin exclud product process market agricultur product list annex treati fisheri coal industri transport steelmak shipbuild synthet fibr motor industri subject special rule set abovement guidelin specif rule appli invest cover multisector framework region aid larg invest project rule account assess compat aid question recipi compani belong sector invest fall scope multisector framework derog articl treati examin appli case purpos develop econom activ note respect aim tax credit develop econom activ mean articl treati develop measur assist small medium size enterpris research develop environment protect job creation train accord commun rule tax incent question qualifi derog articl treati respect purpos similarli tax credit subject sector limit grant restrict undertak sensit sector subject specif commun rule applic product process market agricultur product annex treati fisheri coalmin steelmak shipbuild synthet fibr motor industri circumst commiss consid tax incent form tax credit compli sector rule case tax credit meet condit promot product capac exacerb overcapac problem sector tradition suffer recipi belong abovement sector commiss consid subject sector rule mention aid incompat common market derog articl treati promot activ appli period septemb concern commiss take view aid invest possibl fall scope multisector framework region aid larg invest project invest project cost eur million eur million case textil cloth sector aid intens region aid ceil involv aid job eur eur case textil cloth sector invest project total aid eur million subject condit laid framework invest project notifi advanc accord articl treati enabl commiss determin maximum aid intens compat common market tax aid question subject prior notif case abovement larg project reduct intens commiss assess commiss find tax aid examin compat common market derog articl treati derog articl appli guipúzcoa tax aid question grant irrespect econom financi posit recipi firm commiss consid rule possibl recipi firm difficulti mean commun guidelin state aid rescu restructur firm difficulti spanish author claim tax credit design appli firm difficulti commiss point connect grant tax aid question subject condit laid guidelin state point abovement rescu restructur aid guidelin quot commiss consid aid rescu restructur contribut develop econom activ advers affect trade extent contrari commun interest condit set guidelin met quot condit met aid incompat common market intend firm difficulti commiss find tax aid question grant firm difficulti compat common market derog articl treati promot activ applic except aid question qualifi derog articl treati qualifi derog articl regard aid social natur articl intend make good damag caus natur disast except occurr mean articl object promot execut import project common european interest remedi disturb economi member state provid articl qualifi derog articl purpos promot cultur heritag conserv summari commiss find state aid question form tax credit qualifi derog articl treati guipúzcoa elig assist provis derog articl quot aid facilit develop econom area quot compli commun rule region aid qualifi derog articl quot aid facilit develop econom activ quot hand compli commun rule applic sme context hand larg firm concern relat activ aid qualifi derog articl regard aid social natur articl intend make good damag caus natur disast except occurr mean articl object promot execut import project common european interest remedi disturb economi member state provid articl qualifi derog articl purpos promot cultur heritag conserv aid incompat common market tax credit exce final amount tax payabl carri year adopt decis grant tax credit tax aid left pai aid unlaw incompat spanish author cancel payment balanc tax credit due recipi incompat aid paid point accord argument recipi reli gener principl commun law legitim expect legal certainti prevent applic articl regul ec quot neg decis case unlaw aid commiss decid member state concern measur recov aid beneficiari quot case spanish author measur recov aid paid order restor econom situat recipi firm unlaw grant aid aid recov accord procedur provis spanish law includ interest due calcul date aid grant date actual repay basi refer rate date calcul net grant equival region aid spain state aid question qualifi derog articl treati derog articl quot aid facilit develop econom area quot compli commun rule region aid qualifi derog articl quot aid facilit develop econom activ quot hand compli commun rule applic sme context hand larg firm concern relat activ aid qualifi derog articl regard aid social natur articl intend make good damag caus natur disast except occurr mean articl object promot execut import project common european interest remedi disturb economi member state provid articl qualifi derog articl purpos promot cultur heritag conserv aid incompat common market tax credit exce final amount tax payabl carri year adopt decis grant tax credit tax aid left pai aid unlaw incompat spanish author cancel payment balanc tax credit due recipi incompat aid paid point accord argument recipi reli gener principl commun law legitim expect legal certainti prevent applic articl regul ec quot neg decis case unlaw aid commiss decid member state concern measur recov aid beneficiari quot case spanish author measur recov aid paid order restor econom situat recipi firm unlaw grant aid aid recov accord procedur provis spanish law includ interest due calcul date aid grant date actual repay basi refer rate date calcul net grant equival region aid spain decis relat scheme implement immedi includ recoveri individu aid grant scheme commiss point usual decis prejudic individu aid regard full part compat common market merit subsequ commiss decis exempt regul conclus view commiss conclud spain unlawfulli put effect guipúzcoa tax credit invest infring articl treati tax credit invest incompat common market spanish author cancel payment balanc tax credit due recipi incompat aid paid spanish author measur recov restor econom situat recipi firm unlaw grant aid adopt decis articl state aid form tax credit invest unlawfulli put effect spain provinc guipúzcoa breach articl treati addit provis provinci law decemb incompat common market articl spain abolish aid scheme refer articl continu produc effect articl spain measur recov recipi aid refer articl unlawfulli made spain cancel payment outstand aid recoveri effect delai accord procedur nation law provid effect implement decis sum recov bear interest date recipi actual recoveri interest calcul basi refer rate calcul grant equival region aid articl spain inform commiss month date notif decis measur compli articl decis address kingdom spain brussel juli commiss mario monti member commiss oj commiss decis ec oj commiss decis ec oj oj footnot boletín ofici de guipúzcoa tenth addit provis boletín ofici de guipúzcoa precis definit spanish author understand quot invest made preparatori phase quot purpos appli tax aid question point commun guidelin state aid small medium size enterpris oj commiss notic de minimi rule state aid oj annex commiss commun region aid system oj point annex commiss commun region aid system oj point guidelin nation region aid commiss notic applic state aid rule measur relat direct busi taxat oj commiss letter member state sg april decis eec oj join case date septemb spain commiss ecr deadlin submit comment month date public notic offici journal european commun februari case date octob germani commiss ecr patxi garrido espinosa maria victoria garcía olea quot la dependencia exterior vasca en el periodo quot euskal estatistika erakundea instituto vasco de estadística eustat statist offic basqu govern export abroad account total export includ sale rest spain year quot estadística de comercio exterior para la comunidad autónoma de euskadi en el año quot prepar eustat judgment court justic june case quot maribel quot belgium commiss paragraph judgment render court instanc june case alzetta mauro commiss paragraph opinion advoc gener ruíz jarabo date case itali commiss paragraph opinion advoc gener saggio date januari case germani commiss paragraph ran quot point respect regard gener aid scheme determin effect scheme trade suffici ant assess consid effect quot posit firm present case indefinit number firm reinforc aid scheme privileg principl affect competit member state quot plan gener de contabilidad quot quot lei de sociedad anónima quot judgment date march case steinik amp weinlig feder republ germani paragraph hand case comité intern de la rayonn de fibr synthétiqu commiss paragraph judgment date march state principl equal treatment protect legitim expect reli order justifi repetit incorrect interpret measur articl spanish constitut sixth paragraph judgment high court basqu countri tribun superior de justicia del paí vasco case administración del estado junta general de álava result assess aid assess base commiss notic de minimi rule state aid oj commiss regul ec januari applic articl treati de minimi aid oj time period valid scheme question exempt regul forc paragraph judgment render court instanc decemb join case freistaat sachsen commiss ecr ii capita gross domest product gdp measur purchas power standard pp nomenclatur territori unit statist refer region rule subsequ recit guidelin nation region aid earlier rule event result assess case point commiss commun member state method applic articl region aid oj point guidelin nation region aid purpos commun guidelin state aid small medium size enterpris oj commiss recommend april definit small medium size enterpris commun guidelin state aid small medium size enterpris oj commun guidelin state aid small medium size enterpris oj annex council resolut octob oj point annex commiss commun region aid system oj point commun guidelin state aid small medium size enterpris point guidelin nation region aid oj point quot initi invest mean invest fix capit relat set establish extens exist establish start activ involv fundament chang product product process exist establish rationalis diversif modernis quot point quot aid initi invest calcul percentag invest establish basi uniform set item expenditur standard base element invest land build plant machineri quot footnot quot transport sector expenditur purchas transport equip movabl asset includ uniform set item expenditur standard base expenditur elig aid initi invest quot annex commiss commun region aid system oj footnot guidelin nation region aid state quot replac invest exclud concept aid type invest fall categori oper aid rule point appli quot stress spanish author parti submit comment deni exist type invest expenditur commiss commun member state method applic articl region aid oj list outermost region articl treati point guidelin nation region aid sector rule forc addit offici journal european commun websit director gener competit http europa eu int comm competit state aid legisl oj oj guidelin replac previou version guidelin oj thing aid condit implement restructur plan enabl long term viabil firm restor case tax credit grant provinci law decemb period limit year tax credit grant subsequ provinci law longer subject limit commiss letter member state sg march case belgium commiss ecr case tax credit grant provinci law decemb period limit year tax credit grant subsequ provinci law longer subject limit commiss letter member state sg march case belgium commiss ecr