Article 1
The reduction in employers' social security contributions introduced under the 'textile plan` by Article 99 of Law No 93-314 of 12 April 1996 implementing various economic and financial provisions and by Decree No 96-572 of 27 June 1996 on the degressive reduction of employers' social security contributions in firms in the textile, clothing, leather and footwear industries is, as regards the part not covered by the 'de minimis` rule, illegal aid in that it was implemented before the Commission had taken a decision on it, in accordance with the provisions of Article 93 (3) of the Treaty. As regards the part not covered by the 'de minimis` rule, which set a threshold of ECU 100 000 over three years, the aid is also incompatible with the common market in accordance with the provisions of Article 92 (1) of the Treaty and Article 61 (1) of the EEA Agreement and does not qualify for any of the derogations provided for in Article 92 (2) and (3) of the Treaty and Article 61 (2) and (3) of the EEA Agreement.