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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)

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)

Decision Β· 4 articles

Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β†—

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).

Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.

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