2007/256/EC: Commission Decision of 20 December 2006 on the aid scheme implemented by France under Article 39 CA of the General Tax Code — State aid C 46/2004 (ex NN 65/2004) (notified under document number C(2006) 6629) (Text with EEA relevance )

• Articles: 9

Article 1

The scheme provided for in Article 39 CA of the General Tax Code, which has been implemented by France in infringement of Article 88(3) of the Treaty, is, with the exception of the measures referred to in Article 2, incompatible with the common market.

Article 2

Grants of aid under the scheme referred to in Article 1 are compatible with the common market where they are made:

(1)

in the maritime transport sector and in the air transport sector, up to the maximum amounts permissible under the Community guidelines on State aid to maritime transport or the corresponding guidelines on aid to air transport, taking into account any aid already granted during the period concerned;

(2)

in the rail transport sector; and

(3)

in the industrial sector, up to the maximum amounts permissible under the guidelines on national regional aid.

In view of the general character of leasing operations under the said scheme, aid to the maritime, air and rail transport sectors and to the industrial sector which can be deemed compatible with the common market shall be so compatible not only with respect to the users of the assets in question but also with respect to the financial sector operators belonging to the EIGs involved.

Article 3

France shall put an end to the aid scheme referred to in Article 1 to the extent that it is incompatible with the common market and hence shall grant no new approvals falling within the bounds of such incompatibility.

Article 4

1.   France shall take all necessary measures to recover from recipients aid granted unlawfully under the scheme referred to in Article 1, with the exception of aid granted as part of financing operations concerning which the competent national authorities have undertaken to grant the benefit of the said scheme by a legally binding act adopted before 13 April 2005 and the aid referred to in Article 2.

2.   Recovery shall be effected without delay and in accordance with the procedures of national law provided that they allow the immediate and effective execution of this Decision. The sums to be recovered shall bear interest throughout the period running from the date on which they were put at the disposal of the recipients until their actual recovery. Interest shall be calculated in accordance with the provisions of Chapter V of Commission Regulation (EC) No 794/2004  ( 101 ) .

Article 5

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

France shall furnish such information to the Commission using the form in Annex II and shall draw up an exhaustive list of undertakings which have received aid from the scheme referred to in Article 1 under the conditions of Article 4(1), of the movable transport assets concerned and of the amounts paid in each case.

France shall also draw up a list of undertakings which have received aid as referred to in Article 4(1), specifying the amounts of aid which each undertaking has received. For this purpose, France shall use the forms in Annex III.

Article 6

This Decision is addressed to France.

Schedules & Appendices

ANNEX I List of interested parties who submitted comments to the Commission under Article 88(2) of the Treaty

ANNEX I

List of interested parties who submitted comments to the Commission under Article 88(2) of the Treaty

(1)

Méridionale de Navigation

(2)

Caisse d'Epargne

(3)

Broström

(4)

Calyon

(5)

BNP Paribas

(6)

Brittany Ferries

(7)

CMA CGM

(8)

Bourbon Maritime

(9)

Société Générale Corporate and Investment Banking

(10)

Gaz de France

(11)

Louis Dreyfus Armateurs

(12)

Anonymous

(13)

Fouquet Sacop

(14)

Pétro Marine

(15)

Air France

(16)

Anonymous

ANNEX II Information concerning implementation of the Commission Decision 2007/731/EC

ANNEX II

Information concerning implementation of the Commission Decision 2007/731/EC

(to be transmitted to the Directorate-General for Competition in the case of projects in the industrial sector and to the Directorate-General for Energy and Transport in the case of projects in the transport sector)

1.   Total number of recipients and total amount of aid to be recovered under Article 4(1) of this Decision

1.1.

Please explain how the amount of aid to be recovered from the various recipients will be calculated, giving a breakdown into:

—

capital:

—

interest:

1.2.

What is the total amount of unlawful aid granted under the scheme that has to be recovered (gross grant equivalent, price, etc.)?

1.3.

What is the total number of recipients from whom unlawful aid granted under the scheme has to be recovered?

2.   Measures taken and to be taken to recover the aid

2.1.

What measures have been or will be taken to recover the aid immediately and effectively? What is the legal basis for those measures?

2.2.

When will all the aid have been recovered?

3.   Information on individual recipients

For each recipient from whom unlawful aid granted under the scheme at issue is to be recovered, please fill in the following table:

Name of recipient

Amount of unlawful aid granted  ( *1 )

Currency:....

( 1 ) Amounts reimbursed

Currency:…

( *1 )   Amount of aid made available to the recipient (gross grant equivalent, price, etc.)

( 1 )

o

Gross amounts reimbursed (including interest)

ANNEX III

ANNEX III

A —   MARITIME AND AIR TRANSPORT

(to be transmitted to the Directorate-General for Energy and Transport)

FOR EACH MARITIME OR AIR TRANSPORT COMPANY

A.

Nature of the investment and eligibility under the applicable guidelines. For example, in the case of air transport: location in an outermost region, additional operating costs; maximum eligible expenditure under the guidelines, etc.

B.

Calculation of the aid to be reimbursed

(1) Share of the advantage passed on by the EIG to the company.

(2) Amount of the advantage received by the company under Article 39 CA for its entire air or sea fleet throughout the period concerned.

(3) Amount of any other aid granted to the company under the applicable guidelines during the period concerned.

(4) Maximum allowable amount of aid which may be granted to the company under the applicable guidelines.

(5) = (2) + (3) — (4) is the amount of any incompatible aid to be reimbursed

If (5) is a positive figure, the EIG concerned must reimburse: (5) * [1- (1)]

and the company must reimburse: (5) * (1)

B —   INDUSTRIAL INVESTMENTS AND THE CORRESPONDING EIGs

(to be transmitted to the Directorate-General for Competition)

A.

Amount of the investment, region in which it was carried out and payment of the recipient's 25 % contribution

B.

Regional aid ceiling for the region concerned

C.

Calculation of the aid to be reimbursed

(1) Amount of the advantage such as it results from the ministerial instruction

(2) Amount of the advantage enjoyed by the company under Article 39 CA

(2) = (1) x share of the advantage passed on by the EIG to the company in accordance with the approval

(3) Amount of any other regional aid obtained for the same investment

(4) Maximum amount of regional aid allowable under ceiling B

(5) = (2) + (3) — (4) is the amount of any incompatible aid to be reimbursed

If (5) is a positive figure, the EIG concerned must reimburse: [(1) — (2)] x (5)/(1) .

and the company must reimburse: (5) * (2)/(1)