Commission Decision of 30 September 2009 on aid scheme No C2/09 (ex N 221/08 and ... (32010D0013)
Commission Decision of 30 September 2009 on aid scheme No C2/09 (ex N 221/08 and N 413/08) which Germany intends to grant to modernise the general conditions for capital investments (notified under document C(2009) 7387) (Text with EEA relevance)
- COMMISSION DECISION
- of 30 September 2009
- on aid scheme No C2/09 (ex N 221/08 and N 413/08) which Germany intends to grant to modernise the general conditions for capital investments
- (notified under document C(2009) 7387)
- (only the German text is authentic)
- (Text with EEA relevance)
- (2010/13/EC)
- 1.
- PROCEDURE
- 2.
- DESCRIPTION
- 2.1.
- Objective of the measures and budget
- 2.2.
- Beneficiaries of the measures
- 2.3.
- Trade tax
- 2.3.1.
- Background
- 2.3.2.
- Clarification on trade tax under the MoRaKG
- 2.4.
- Loss carry forward
- 2.4.1.
- Introduction
- 2.4.2.
- The MoRaKG
- 2.5.
- Tax benefits for private investors
- 2.5.1.
- Introduction
- 3.
- DOUBTS EXPRESSED IN THE OPENING DECISION
- 3.1.
- Existence of State aid in the trade tax measure
- 3.2.
- Existence of State aid in the loss carry forward measure
- 3.3.
- Existence of State aid in the tax benefits to private investors
- 3.4.
- Compatibility with the Community guidelines on State aid to promote risk capital investments in small and medium-sized enterprises
- 3.5.
- Compatibility with the common market
- 4.
- GERMANY’S COMMENTS ON THE OPENING DECISION
- 4.1.
- Trade tax measure
- 4.2.
- Loss carry forward measure
- 4.3.
- Tax benefits for private investors
- 4.4.
- Infringement of the freedom of establishment
- 5.
- COMMENTS BY THIRD PARTIES
- 5.1.
- Observations by third parties on trade tax
- 5.2.
- Observations by third parties on loss carry forward
- 5.3.
- Observations by third parties on tax benefits to private investors
- 6.
- GERMANY’S COMMENTS ON THE OBSERVATIONS BY THIRD PARTIES
- 6.1.
- Trade tax measure
- 6.2.
- Loss carry forward measure
- 6.3.
- Tax benefits for private investors
- 7.
- ASSESSMENT
- 7.1.
- Existence of State aid
- 7.1.1.
- Trade tax measure
- 7.1.2.
- Loss deduction
- 7.1.3.
- Tax benefits for private investors
- 7.2.
- Compatibility with the State aid rules
- 7.2.1.
- Notification of the measure
- 7.2.2.
- Trade tax measure
- 7.2.3.
- Loss deduction
- 7.2.4.
- Tax benefits for private investors
- 7.3.
- Compatibility with the common market
- 8.
- CONCLUSION
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
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