L 316/48 Official Journal of the European Communities 25.11.98 COMMISSION DECISION of 6 May 1998 concerning the extension of eligibility for regional aid for the acquisition costs of intangible property for large firms provided for in the 25th outline plan for the joint Federal Government/Linder programme for improving regional economic structures (notified under document number C(1998) 1942) (Only the German text is authentic) (Text with EEA relevance) (98/667/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular the first paragraph of Article 93(2) thereof, Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof, Having given notice to the other Member States and the parties concerned to submit their comments, in accordance with Article 93(2) of the Treaty establishing the European Community, Whereas: By letter dated 25 March 1996, Germany, acting pursuant to Article 92(3) of the EC Treaty notified the Commission of the 25th outline plan for the joint Federal Government/Linder programme for improving regional economic structures (‘the 25th outline plan’). By letter dated 12 August 1996, the Commission notified Germany of its decision to initiate the procedure pursuant to Article 93(2) of the EC Treaty concerning the 25th outline plan which, inter alia, extended eligibility for regional aid for the acquisition costs of intangible property for large firms. The present procedure concerns the provisions detailed below. The joint programme for improving regional economic structures, which is jointly financed and administered by the Federal Government and the Ldnder, forms the main regional aid scheme in Germany. It provides for assistance and guarantees for investment and infrastructure projects for economic activities in assisted areas that are eligible for regional aid pursuant to Article 92(3)(a) and (c) of the EC Treaty. The budgetary funds for each aid period are fixed, and any alterations in the terms for aid made, on the basis of annually-adopted outline plans. The preceding plan, the 24th outline plan, authorised by the Commission (N 531/95) (') specifies that, in addition to acquisition costs, manufacturing costs and leasing costs of tangible property, the acquisition costs of intangible property which can be included in an enterprise’s assets (for example, patents, licences, investment or application planning) are eligible for aid provided that the intangible property: — is acquired from a third party or from an enterprise which has no business, legal or personal links with the aid recipient, and — has remained for at least three years after the termination of the investment project in the ownership of the aid recipient, unless it is replaced by assets of equal or higher value; moreover, during that period the assisted property may not be leased or granted as security other than in the context of corporate restructuring recognised for tax purposes or the creation of a partnership under paragraph 15 of the Income Tax Law while remaining within the business of the aid recipient and/or a related enterprise, and — does not account for more than 25% of the total investment project. Under the 25th outline plan, Germany intends to remove the third of those conditions, that is the limit on eligibility for aid for intangible property where it accounts for more than 25 % of the cost of the overall investment project. In its decision to initiate the procedure, the Commission expressed doubts whether the projected aid for large firms was compatible with the common market on the following grounds: () OJ C 291, 4.10.1996, p. 4.