Article 1
Any aid granted by Spain under: (a) Article 34 of Act 43/1995 of 27 December 1995 on corporation tax; (b) Article 43 of Provincial Act 3/96 of 26 June 1996 on corporation tax adopted by the Provincial Council of Vizcaya; (c) Article 43 of Provincial Act 7/1996 of 4 July 1996 on corporation tax adopted by the Provincial Council of Guipúzcoa; or (d) Article 43 of Provincial Act 24/1996 of 5 July 1996 on corporation tax adopted by the Provincial Council of Álava, to ECSC steel undertakings established in Spain is incompatible with the common market in coal and steel.