8.3.2001 Official Journal of the European Communities L 6635 COMMISSION COMMISSION DECISION of 16 May 2000 on the aid scheme which Germany is planning to implement for company founders (notified under document number C(2000) 1402) (Only the German text is authentic) (Text with EEA relevance) (2001/180/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) thereof, Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof, Having called on interested parties to submit their comments (1), Whereas: I. PROCEDURE (1) By letter dated 9 August 1996, registered as received by the Commission's Secretariat-General on 14 August 1996, Germany notified the Commission pursuant to Article 88(3) of the EC Treaty of the draft of Section 7(g), paragraph 7, of the German Income Tax Act (Einkommensteuergesetz — EStG), which provides for a tax-free depreciation reserve for business start-ups. By letter dated 10 September 1996 the Commission asked for further information, which Germany provided by letter dated 10 March 1997. Further requests by the Commission dated 11 April 1997 and 8 August 1997 were answered by letters dated 24 June and 11 September 1997. Questions put by letter dated 11 November 1997 were discussed at a meeting between the German authorities and the Commission's depart- ments held on 16 January 1998 in Bonn and answered by the German authorities in a letter dated 4 March 1998. On the basis of information obtained at that () O] C 334, 31.10.1998, p. 6. meeting, the Commission subsequently registered the case as non-notified aid. Germany sent further informa- tion on the question of the entry into force of the provision and the treatment of sensitive sectors by letter dated 22 June 1998, comprehensive annexes to that communication being received by the Commission on 29 June and 1 July 1998. (20 The Commission informed Germany by letter dated 17 August 1998 of its decision to declare the aid compat- ible with the common market to the extent that the scheme fell within the scope of the Community guide- lines on State aid for small and medium-sized enter- prises () (SME guidelines), and to initiate the procedure laid down in Article 88(2) of the EC Treaty as far as sensitive sectors were concerned. (3)  The Commission decision to initiate the procedure was published in the Official Journal of the European Communi- ties (). The Commission invited other interested parties to submit their comments on the scheme. (4 No such comments were received. (5) By letter dated 25 August 1998 Germany asked the Commission to confirm the accuracy of a list of sensitive sectors with a view to its being forwarded to the German tax authorities. The Commission acceded to this request by letter dated 7 December 1998. By letter dated 17 January 2000 Germany communicated the text of the Tax Provisions (Revision) Act (Gesetz zur Bereinigung von steuerlichen Vorschriften) of 22 December 1999 (¥. () O] C 213, 23.7.1996, p. 4. () See footnote 1. (*) Federal Law Gazette, Part I, 29 December 1999, p. 2601.