Article 4
This Decision is addressed to the Kingdom of Spain. Done at Brussels, 28 October 1998. For the Commission Karel VAN MIERT Member of the Commission (1) OJ C 49, 14.2.1998, p. 2. (2) OJ C 49, 14.2.1998, p. 2. (3) Advocate-General Jacobs indicates in his opinion of 24 September 1998 in Case C-256/97 D. M. Transport SA that "it is clear that in certain circumstances continued and generous tolerance of late payment of social security contributions may confer an appreciable commercial advantage on the recipient undertaking and in extreme cases be tantamount to relief from those contributions" (point 33). (4) For example in the Tubacex Case; OJ L 8, 11.1.1997. (5) The reference rates which have subsequently applied to Spain are as follows: 1.8.1996 to 1.11.1996: 13,45 %; 1.11.1996 to 1.1.1997: 11,40 %; 1.1.1997 to 1.8.1997: 10,56 %; 1.8.1997 to 1.1.1998: 6,22 %; 1.1.1999 to date 0,620 %. (6) OJ C 368, 23.12.1994, p. 12.