19. 8. 97 Official Journal of the European Communities No L 228/9 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 12 February 1997 on the compatibility with the common market of Germany’s proposed extension of the investment-allowance and special-depreciation schemes to west Berlin, in so far as these schemes do not concern the agricultural products processing and marketing sector {Only the German text is authentic) (Text with EEA relevance) (97/551/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular Article 93 (2) (1) thereof, Having regard to the Agreement on the European Economic Area, and in particular Article 61 (1) thereof, Having heard the observations of the parties concerned, Whereas: () OJ No I. INTRODUCTION I.1 INVESTMENT ALLOWANCE By decisions taken in December 1995 ('), amended in March 1996, the Commission approved the renewal of the 10 % investment allowance (gross intensity, relating solely to the purchase price or production cost of fixed-asset items) for two years, until the end of 1998. Under this decision, the 10 % investment al- lowance may be granted for the purchase/ C 194, 5. 7. 1996, p. 10. production of assets begun after 30 June 1994 and completed before 1 January 1999 for the purposes of investment projects (including replacement investment) carried out by legally independent  firms  (rechtlich  selbstindige Unternebmen) in the manufacturing and craft sectors with a workforce not exceeding 250 persons in the former GDR. The 10 % invest- ment allowance is subject to an investment ceiling of DM 5 million per firm per annum. By letter dated 26 July 1995, Germany notified the scheme extending the 10 % investment allowance to west Berlin with effect from 1 January 1996, which was later adopted under the Finance Law 1996. By letter dated 8 December 1995, Germany amended the initial notification,  restricting  the  investment- allowance concession in those parts of west Berlin which are not assisted areas under the joint Federal Government/Ldnder programme for improving regional economic structures to firms (Betriebe) whose workforce does not exceed 50 persons. The amendment was adopted under the Law amending the Finance Law  (Jabressteuer-Erginzungsgesetz)  and entered into force on 1 January 1996.