Additionally, and without prejudice to the above , the Austrian authorities stated that, in the event of the Commission not accepting that the measures in question did not amount to State aid, they would also submit a restructuring plan for Austrian Airlines, so that the aid would be compatible under Article 87(3)(c) of the EC Treaty.

Alcoa submits that, under the tariff arrangement prior to the introduction of Article 11(11) of Law No 80/2005, the funds required to finance the tariff were handled by privately-owned distributors, and therefore did not constitute State resources. Even though that tariff arrangement is not in dispute in the present proceedings, the considerations outlined in this paragraph mean that the Commission must dismiss Alcoa’s . The private nature of the distributors is not, in itself, determinant for the purpose of defining the nature of the resources involved.

Contrary to the BVerwG ruling and Germany’s , the criteria of the Altmark ruling are not met.

Similarly, and contrary to Portugal’s , the principle of equal treatment is not in question in the present case.

The actions to be reported should include relevant information with regard to the monitoring of safety performance, the compliance with applicable safety regulatory requirements by the organisations supervised, the programme of safety regulatory audits, the review of the safety , the changes to functional systems implemented by the organisations in accordance with procedures accepted by the authority and the safety directives issued by the national supervisory authority.

According to this line of , the situation of the Union producers should thus be considered to be the consequence of their business strategy and is not linked to imports from the countries concerned.

On the basis of the above the GOC submitted that it cooperated to the best of its ability and that its reply to the questionnaire was complete.

As their second , the Danish authorities contend that they acted in their capacity as sole shareholder when they reinvested TV2's annual profit and that the profit reflects a reasonable return on TV2's activities.

Based on these , the Dutch authorities stress that reaching approximately […] penetration rate in areas of Amsterdam where the network is rolled out within […] is not only realistic, but rather a conservative target.

The Deutsche Bank document, which illustrates to investors the profit opportunities of buying Mediaset shares, indirectly confirms the relevance of this . The research division of Deutsche Bank demonstrates in the paper that because of its special position, favourable market conditions, its market strategy and subsidies to consumers, Mediaset can develop DTT as a low risk/low cost way of entering the pay-TV market.

Concerning this last , the Commission notes first of all that it is a new argument which contradicts the previous position of the French authorities, which had submitted estimates on 15 May 2003, as confirmed and supplemented on 29 January 2004. Moreover, the French authorities did not question the accuracy of these estimates at any time during the course of the procedure.

On the first , the Commission noted that the determination of a target profit for the Union industry and the profit level used for the determination of a normal value do not follow the same logic and therefore, do not have to be the same.

As to this , the Commission notes that CMR does not display the signs of a company in difficulty within the meaning of the Restructuring Guidelines as described in paragraph 70 above.

With regard to the other GOC , the Commission notes that it sent a detailed pre-verification letter on 7 June 2012 clearly indicating (i) a proposed schedule previously agreed informally with the GOC, (ii) the purpose of the verification visit, (iii) the scope, content and object of the visit, and (iv) the possible resort to facts available for the programmes not used by the sampled exporters (see above).

In the light of the foregoing , the Commission recalls that, according to case law [47] and the Commission Notice on the application of the State aid rules to measures relating to direct business taxation [48], a Member State has to establish whether the measure under consideration derives from the basic or guiding principles of that system.

In view of the above , the Commission concludes in the first part of its appraisal of proportionality that TV2 has in fact been overcompensated by DKK 628,2 (EUR 84,3) million.

In view of these , the Commission concludes that the aid measure does not respect the principle of necessity either, which again constitutes a sufficient ground to declare it incompatible with the common market.

After examining this , the Commission concluded that a drastic reduction in the cash value was unlikely, given the close cooperation between the Land and the bank.

On the basis of the foregoing , the Commission concludes that measures 1 and 2 met the conditions of the RAG 1998 and are therefore compatible.

Based on these the Commission confirms that the subsidy calculation for direct tax schemes must necessarily rely on the final figures appearing on the final audited income tax return and not on periodical tax statement or on definitive or trial accounting statements.