Article 4
This Decision is addressed to the Republic of Finland. Done at Brussels, 10 July 2002. For the Commission Mario Monti Member of the Commission (1) OJ L 309, 1.11.2001, p. 4. (2) See footnote 1. (3) OJ C 83, 27.3.1999, p. 1 (4) OJ C 2, 6.1.1998, p. 2. (5) OJ C 384, 10.12.1998, p. 3. (6) With regard to the concept of "tax expenditure", see "Tax expenditures. Recent experiences", OECD, Paris, 1996; see also Stanley S. Surrey, "Tax incentives as a device for implementing government policy: A comparison with direct government expenditures", Harvard Law Review, Volume 83, No 4, pages 705 to 738. (7) See Case 248/84 Germany v Commission [1987] ECR 4013. (8) See Case 173/73 Italy v Commission [1976] ECR, 709 at paragraph 13. (9) See footnote 4. (10) Community guidelines on State aid for environmental protection (OJ C 72, 10.3.1994, p. 3). (11) Guidelines on national regional aid (OJ C 74, 10.3.1998, p. 9).