2003/81/EC: Commission Decision of 22 August 2002 on the aid scheme implemented by Spain in favour of coordination centres in Vizcaya C 48/2001 (ex NN 43/2000) (Text with EEA relevance) (notified under document number C(2002) 3141)

• Articles: 2

Article 1

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.

Article 2

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 (Boletín Oficial de Vizcaya No 87, 9.5.2002).