are securities, which according to the country and the circumstances in which they are created, have a variety of names such as founders’ shares, profits shares, dividends shares, etc. These securities: (i) do not form part of the registered capital; (ii) do not give the holders the status of joint owners in the strict sense, and (iii) do not entitle the holders to a proportion of any profits remaining after dividends are paid on the registered capital and to a fraction of any surplus remaining on liquidation.

The aid granted is therefore likely to affect trade between the Member States and to distort or potentially distort competition it the production of certain national wines to the detriment of production in other Member States.

Possible impact of the aid: distortion of competition, encouragement for certain olive oil producers and violation of the provisions of the corresponding market organisation.

The Court established that part of the aid in question appeared to a category of producers that broadly coincided with the category of French producers of liqueur wines fiscally disadvantaged by the system of taxation and that the possible existence of a link between the system of taxation and the proposed aid scheme in question represented a serious difficulty in determining whether that scheme was compatible with the provisions of the Treaty.

This kind of scheme clearly certain enterprises over others, because a company in an eligible region can obtain aid while its competitor located in a non-eligible region can not.

In the light of the above explanations, the Commission considers that the measures in of producers of AOC wines operating in certain specific regions constitute a financial advantage financed by public resources allocated to them which is not available to other operators, which distorts or has the potential to distort competition by certain undertakings and productions, thereby is likely to affect trade between Member States.

Even after the abolition of the time charter limitation, the Irish authorities will still be granting an advantage through State resources and thereby certain undertakings since the measure is specific to the shipping sector.

According to Article 87(1) of the Treaty, any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by certain undertakings or the production of certain shall, insofar as it affects trade between Member States, be incompatible with the common market.

As regards the claim that on imports of the product concerned would harm the competitiveness of Union users as they would increase their production costs and imports of downstream products from other third countries, it is recalled that the duties do not intend to stop imports and that the level of is not such as to prevent users from sourcing from the USA.

Regulation should neither impose nor in of the use of a particular digital platform such as cable, satellite, terrestrial or DSL TV thus adhering to the principle of ‘technological neutrality’.

These loans should thus be considered to have been granted under terms that are more favourable than those in the capital market and thereby to the undertakings concerned.

The Commission considered that the tax refund system de facto energy-intensive companies and was therefore selective.

The exemption mechanism consequently energy-intensive businesses in comparison with all other electricity consumers.

The wine sector is extremely open to competition at Community level and is consequently very sensitive to any measure production in a particular country.

This aid is likely to affect trade between Member States insofar as it promotes national products to the detriment of the products of other Member States.

Article 60(2) of Regional Law No 17/2004 confers an advantage in that the the economic activity consisting in providing security services.

are capable of distorting competition by certain or the production of certain goods,

of certain

Possible effect of the aid: distortion of competition by certain olive pomace products and breach of the corresponding common market organisation.

The Commission Notice [47] states that ‘The main criterion in applying Article 92(1) [now Article 87(1)] to a tax measure is therefore that the measure provides in of certain in the Member State an exception to the application of the tax system.