INHALT

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