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.
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)
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
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.
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.
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.
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.