2002/347/ECSC: Commission Decision of 21 November 2001 on the tax-free provisions introduced by France for setting up establishments abroad (Text with EEA relevance) (Notified under document number C(2001) 3451)

• Articles: 4

Article 1

All aid granted by France under Articles 39gA and D of the General Tax Code (CGI) to ECSC steel firms taxable in France is incompatible with the common market for coal and steel.

Article 2

France shall forthwith take the necessary steps to ensure that ECSC steel firms taxable in France are not eligible for the aid referred to in Article 1.

Article 3

France shall inform the Commission within two months of the date of notification of this Decision of the measures it has taken to comply herewith.

Article 4

This Decision is addressed to the French Republic.

Done at Brussels, 21 November 2001.

For the Commission

Mario Monti

Member of the Commission

(1) OJ L 338, 28.12.1996, p. 42.

(2) OJ C 160, 2.6.2001, p. 12.

(3) OJ C 329, 31.10.1997, p. 4.

(4) See footnote 2.

(5) [1961] ECR 3.

(6) OJ C 384, 10.12.1998, p. 3.

(7) [1969] ERC 523.

(8) [1988] ERC 2855.

(9) Points 21 and 22 of the abovementioned Commission notice (see footnote 6).

(10) Case C-241/94 France v Commission [1996] ECR I-4551, points 23 and 24 and Case C-200/97 Ecotrade v Altiforni e Ferriere di Serrola [1998] ECR I-7907, point 40.

(11) Commission Decision 73/263/EEC 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) and Decision of 30 September 1992 (OJ C 3, 7.1.1993. See aid NN 96/92, p. 5).