Article 4
This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 21 January 1998. For the Commission Karel VAN MIERT Member of the Commission (1) BGBl. 1995 I 1250; entered into force 1 January 1996. (2) SG(97) D/2381. (3) OJ C 172, 6. 6. 1997, p. 2. (4) Constitution of reserves under § 6b(3) of the Income Tax Act. (5) § 1(2) of the Assisted Areas Act (Fördergebietsgesetz). (6) Bundessteuerblatt 1996, Teil I, No 1, p. 2. (7) OJ C 68, 6. 3. 1996, p. 9. (8) Case C-39/94 SFEI and Others v. La Poste and Others [1996] ECR I-3547, paragraph 60. (9) OJ L 143, 15. 6. 1993, p. 7. (10) [1987] ECR 4013, paragraph 18. (11) Joined Cases 67/85, 68/85 and 70/85 Van der Kooy and Others v. Commission [1988] ECR 219. (12) Joined Cases C-78/90 to C-83/90 Compagnie commerciale de l'Ouest and Others v. Receveur des douanes de La Pallice Port [1992] I-1847, paragraph 35. (13) Case C-142/87 Belgium v. Commission [1990] ECR I-959. (14) OJ C 31, 3. 2. 1979, p. 9. (15) Case C-278/95 [1997] ECR I-2507, paragraph 55. (16) OJ C 212, 12. 8. 1998, p. 2. (17) OJ C 373, 29. 12. 1994, p. 3. (18) OJ C 288, 23. 9. 1997, p. 5. (19) See Commission Decision 98/194/EC of 1 October 1997 concerning the extension of the 8 % investment premium, [1986] ECR 273 State aid measure C 28/96 (OJ L 73, 12. 3. 1998, p. 38). (20) OJ C 368, 23. 12. 1994, p. 12. (21) [1986] ECR 273. (22) OJ 2, 15. 1. 1962, p. 36/62.