Article 5
This Decision is addressed to the Portuguese Republic. Done at Brussels, 11 December 2002. For the Commission Mario Monti Member of the Commission (1) OJ C 127, 29.5.2002, p. 16. (2) See footnote 1. (3) OJ C 74, 10.3.1998, p. 9 and OJ C 258, 9.9.2000, p. 5. (4) OJ C 384, 10.12.1998, p. 3. (5) See in particular the judgment of the Court of Justice in Case C-248/84 Germany v Commission (1987) ECR 4013. (6) With the exception, however, of aid awarded under the conditions laid down in Commission Regulation (EC) No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the Treaty to de minimis aid (OJ L 10, 13.1.2001, p. 30). (7) See in particular the judgments of the Court of Justice in Case C-102/87 France v Commission (1988) ECR 4067, Case C-142/87 Belgium v Commission (1990) ECR I-959 and Joined Cases C-278/92, C-279/92 and C-280/92 Spain v Commission (1994) ECR I-4103. (8) See in particular Commission decisions on State aid Cases C-55/01 (insurance companies specific to the Åland Islands, OJ C 309, 6.11.2001, p. 4) and C-52/01 (Gibraltar eligible firms scheme, OJ C 26, 30.1.2002, p. 9), and Commission Decision 93/337/EEC of 10 May 1993 on tax concessions for investment in the Basque Country (OJ L 134, 3.6.1993, p. 25). (9) Conclusions of Mr Advocate General Saggio in Joined Cases C-400/97, C-401/97 and C-402/97 (2000) ECR I-1073. (10) See in particular, in the case of measures adopted by central authorities, the Commission Decision of 21 May 1997, aid N 847/96, on the creation of priority outermost regions and measures on improved economic access in the French Overseas Territories (OJ C 245, 12.8.1997), the Commission Decision of 16 December 1997, aid N 144/A/96, on the scheme of regional aid to investment and operating aid which amends the economic and tax system of the Canary Islands (OJ C 65, 28.2.1998) and Commission Decision 2002/780/EC of 28 February 2001 on the aid scheme "Investment allowance 1999", which Germany is planning to implement for certain undertakings in the new Länder, including Berlin (OJ L 282, 19.10.2002, p. 15). See also Commission Decision 98/476/EC of 21 January 1998 on tax concessions granted under Article 52(8) of the German Income Tax Act (Einkommensteuergesetz) (OJ L 212, 30.7.1998, p. 50), on which the Court of Justice delivered judgment on 19 September 2000 in Case C-156/98 Germany v Commission (2000) ECR I-6857. (11) Case 173/73 Italy v Commission (1974) ECR 713, Case 323/82 Intermills v Commission (1984) ECR 3809 and Case C-248/84 Germany v Commission, op. cit. (12) See in particular aid N 143/93, tax measures in favour of the free zones of Madeira and Santa Maria. (13) See in this respect the judgment of the Court in Joined Cases T-127/99, T-129/99 and T-148/99 Territorio Histórico de Álava and Others v Commission (2002) ECR II-1275, at paragraph 237. (14) See in particular the Decisions of 20 December 2001, Cases C-58/2000, C-59/2000 and C-60/2000, tax concessions in the form of exemption from corporation tax for certain firms recently set up in the province of Álava. (15) Commission Regulation (EC) No 29/2002 of 19 December 2001 amending Council Regulation (EEC) No 3037/90 on the statistical classification of economic activities in the European Community (OJ L 6, 10.1.2002, p. 3). (16) OJ L 83, 27.3.1999, p. 1.