The illegal State aid scheme implemented by Spain under Articles 53 and 54 of Vizcaya's Provincial Regulation No 3 of 26 June 1996 on corporation tax and implemented by Provincial Decree No 81/1997 of 10 June 1997 is incompatible with the common market.
This Decision is addressed to the Kingdom of Spain.
Done at Brussels, 22 August 2002.
For the Commission
Mario Monti
Member of the Commission
(1) OJ C 304, 30.10.2001, p. 6.
(2) OJ C 2, 6.1.1998, p. 1.
(3) OJ C 384, 10.12.1998, p. 3.
(4) See footnote 1.
(5) Case 120/73, Lorenz v. Germany [1973] ECR 1471.
(6) See footnote 1.
(7) See footnote 1.
(8) Transfer prices are the prices at which a firm transfers goods or provides services to associated firms.
(9) See footnote 3.
(10) See footnote 3.
(11) See footnote 1.
(12) OJ L 83, 27.3.1999, p. 1.
(13) Case C-265/85 Van den Bergh en Jurgens BV v. Commission [1987] ECR, p. 1155, paragraph 44.
(14) OJ L 60, 1.3.2001, p. 57.
(15) Written question No 1735/90, OJ C 63, 11.3.1991.
(16) See footnote 1.
(17) Case C-295/97 Piaggio v. Ifitalia & others, [1999] ECR I-3735.
(18) See Provincial Regulation No 4 of 30 April 2002 (BoletΓn Oficial de Vizcaya No 87, 9.5.2002).