32002D0806
2002/806/EC: Commission Decision of 11 July 2001 on the State aid scheme applied by Spain to certain newly established firms in Vizcaya (Spain) (Text with EEA relevance) (notified under document number C(2001) 1763)
Official Journal L 279 , 17/10/2002 P. 0035 - 0049
Commission Decision
of 11 July 2001
on the State aid scheme applied by Spain to certain newly established firms in Vizcaya (Spain)
(notified under document number C(2001) 1763)
(Only the Spanish text is authentic)
(Text with EEA relevance)
(2002/806/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) thereof,
Having regard to the Agreement on the European Economic Area, and in particular Article 63(1)(a) thereof,
Having, in accordance with the abovementioned Articles, called on interested parties to submit their comments(1), and having regard to those comments,
Whereas:
I. PROCEDURE
(1) As a result, in particular, of the information collected in the context of the procedures initiated following complaints about the State aid granted to Daewoo Electronics Manufacturing España SA(2), Ramondín SA and Ramondín Cápsulas SA(3), the Commission learned of the existence of a scheme of non-notified investment aid in Spain, in the Province of Álava, consisting of tax incentives in the form of a reduction of the tax base for certain newly established firms. It also received informal information that similar measures existed in the Province of Vizcaya, since that territory has the same tax autonomy as the Province of Álava.
(2) By letter dated 29 September 1999, SG(99) D/7813, the Commission informed Spain of its decision to initiate in respect of this aid the procedure laid down in Article 88(2) of the Treaty.
(3) By letter from the Permanent Representation dated 2 December 1999, registered on 6 December 1999, the Spanish authorities submitted their comments under the abovementioned procedure.
(4) The Commission's decision to initiate the procedure was published in the Official Journal of the European Communities(4). It thereby invited interested parties to submit their comments on the aid within one month of the date of publication of the notice.
(5) The Commission received comments from the following interested parties: the Autonomous Community of Castile-Leon on 17 March 2000: Rioja Regional Government on 24 March 2000; the Bilbao Chamber of Commerce, Industry and Navigation (Cámara de Comercio, Industria y Navegación de Bilbao - Bilboko Erkataritza Ganbera) on 27 March 2000; and the Basque Business Confederation (Confederación Empresarial Vasca - Euskal Entrepresarien Konfederakuntza or Confebask) on 27 March 2000. After the deadline, additional comments were received from the Basque Economists Association (Colegio Vasco de Economistas - Ekonomilarien Euskal Elkargoa), by letter of 29 December 2000, registered on 3 January 2001; the Basque Business Circle (Círculo de Empresarios Vascos), on 27 March 2000, and the Professional Association of Tax Advisers of the Autonomous Community of the Basque Country (Asociación Profesional de Asesores Fiscales de la Comunidad del País Vasco), on 28 March 2000. The Commission forwarded these comments by letter D/52998 dated 17 May 2000 to Spain, thereby giving it the opportunity to put forward its own comments. However, it has received none.
(6) Provincial Law (Norma Foral) 7/2000 of 19 July repealed Article 26 of Vizcaya Norma Foral 3/1996 of 26 June 1996(5), which formed the legal basis for the tax incentives in question.
II. DETAILED DESCRIPTION OF THE AID
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