Any aid granted by Spain under:
(a) Article 34 of Act 43/1995 of 27 December 1995 on corporation tax;
(b) Article 43 of Provincial Act 3/96 of 26 June 1996 on corporation tax adopted by the Provincial Council of Vizcaya;
(c) Article 43 of Provincial Act 7/1996 of 4 July 1996 on corporation tax adopted by the Provincial Council of GuipΓΊzcoa; or
(d) Article 43 of Provincial Act 24/1996 of 5 July 1996 on corporation tax adopted by the Provincial Council of Γlava,
to ECSC steel undertakings established in Spain is incompatible with the common market in coal and steel.
Spain shall forthwith take appropriate measures to ensure that ECSC steel undertakings established in Spain do not receive the aid referred to in Article 1.
Spain shall inform the Commission, within two months of notification of this Decision, of the measures taken to comply with it.
This Decision is addressed to the Kingdom of Spain.
Done at Brussels, 31 October 2000.
For the Commission
Mario Monti
Member of the Commission
(1) OJ L 338, 28.12.1996, p. 42.
(2) OJ C 329, 31.10.1997.
(3) BOE No 310, 28.12.1995.
(4) BOB No 135, 11.7.1996.
(5) BOG No 133, 10.7.1996 and No 138, 17.7.1996 (corrected text).
(6) BOTHA No 90, 9.8.1996.
(7) See footnote 2.
(8) BOE No 312, 30.12.1978.
(9) [1961] ECR 3.
(10) Point 10 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation (98/C 384/03) (OJ C 384, 10.12.1998, p. 3).
(11) [1994] ECR I-877, paragraph 14.
(12) Point 9 of Commission notice 98/C 384/03 (see footnote 10).
(13) Points 13, 16 and 18 of Commission notice 98/C 384/03 (see footnote 10).
(14) [1969] ECR 523.
(15) [1988) ECR 2865.
(16) Point 23 of Commission notice 98/C 384/03 (see footnote 10).
(17) [1977] ECR 595, paragraph 24.
(18) Commission press release dated 30 September 1992 (IP/92/770); OJ C 3, 7.1.1993, p. 2 (aid NN 96/92, p. 5).
(19) Decision of 25 July 1973 on the tax concessions granted, pursuant to Article 34 of French Law No 65-566 of 12 July 1965 and to the circular of 24 March 1967, to French undertakings setting up businesses abroad (OJ L 253, 10.9.1973, p. 10).
(20) OJ C 297, 8.10.1996, p. 2.
