Article 4
This Decision is addressed to the French Republic. Done at Brussels, 13 May 2003. For the Commission Mario Monti Member of the Commission (1) OJ C 302, 27.10.2001, p. 2. (2) OJ C 2, 6.1.1998, p. 1. (3) OJ C 384, 10.12.1998, p. 3. (4) See footnote 1. (5) Official Tax Bulletin 13 G-1-97 No 21 of 30 January 1997. (6) Official Tax Bulletin 4 C-5-02 No 175 of 11 October 2002. (7) "Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations", OECD, 1995. (8) If, for example, a company paid the IFA on 15 March 2003, it may set this sum against one of the part payments or the balance due in either 2003, 2004 or 2005. After that date, the tax becomes definitively due to the Treasury. (9) See footnote 1. (10) See footnote 1. (11) See paragraph 13 of the circular. (12) See paragraph 56 of the circular. (13) OJ L 10, 13.1.2001, p. 30. (14) Case 730/79 Philip Morris Holland BV v Commission [1980] ECR 2671. (15) See Commission Decision 96/369/EC of 13 March 1996 concerning fiscal aid given to German airlines in the form of a depreciation facility (OJ L 146, 20.6.1996, p. 42). (16) OJ L 83, 27.3.1999, p. 1. (17) Case C-265/85 Van den Bergh en Jurgens BV v Commission [1987] ECR 1155, paragraph 44. (18) Case 223/85 RSV v Commission [1987] ECR 4617. (19) See answer to Written Question No 1735/90 (OJ C 63, 11.3.1991, p. 37).