96/369/EC: Commission Decision of 13 March 1996 concerning fiscal aid given to German airlines in the form of a depreciation facility (Only the German text is authentic) (Text with EEA relevance)

• Articles: 6

Article 1

The extension from 1 January 1995 to 31 December 1999 of the provisions of Article 82f of the German tax law (Einkommensteuerdurchführungsverordnung) establishing a special depreciation facility for aircraft constitutes State aid which is incompatible with the common market within the meaning of Article 92 of the EC Treaty and Article 61 of the EEA Agreement.

Article 2

Germany is hereby called upon to discontinue the aid measure referred to in Article 1 as from 1 January 1995.

Article 3

Germany shall inform the Commission within two months of notification of this Decision of the measures it has taken in order to comply with it.

Article 4

The procedure relating to the provisions of the German tax law referred to in Article 1, in the version in force up to 31 December 1994, is terminated.

Article 5

The Commission Decision of 29 November 1995, notified to the German authorities on 15 December 1995, is hereby withdrawn.

Article 6

This Decision is addressed to the Federal Republic of Germany.

Done at Brussels, 13 March 1996.

For the Commission

Neil KINNOCK

Member of the Commission

(1) OJ No C 289, 26. 10. 1993, p. 2.

(2) OJ No C 16, 19. 1. 1994, p. 3.

(3) ECR [1974], p. 709, paragraph 33.

(4) OJ No L 240, 24. 8. 1992, p. 1.

(5) OJ No L 240, 24. 8. 1992, p. 8.

(6) OJ No L 240, 24. 8. 1992, p. 15.

(7) ECR [1977], p. 595, paragraph 24.

(8) ECR [1988], p. 2855, paragraph 10.

(9) ECR [1969], p. 523, paragraph 21.

(10) OJ No C 350, 10. 12. 1994, p. 5.