No L 146/42 Official Journal of the European Communities 20. 6. 96 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 13 March 1996 concerning fiscal aid given to German airlines in the form of a depreciation facility (Only the German text is authentic) (Text with EEA relevance) (96/369/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 93 (2) thereof, Having regard to the Agreement of the European Economic Area, and in particular Article 62 (1) (a) thereof, Having given notice to the parties concerned to submit their comments in accordance with the said Articles, and having regard to those comments, Whereas: THE FACTS Pursuant to Article 93 (1) of the Treaty the Commission asked the German Government, by letters dated 7 March 1988, 16 August 1988, 18 December 1988 and 9 April 1991, for information about aid granted in Germany to airlines. The German Government replied to these requests by letters of 13 April 1988, 1 March 1989 and 22 August 1991 respectively, describing, in particular, the special depreciation facility set up under Article 82f of the income tax regulation (Einkommensteuerdurchfiibrungs- verordnung). By letters of 5 May and 28 July 1992 the Commission asked the German authorities to provide further particulars of the inception, application, economic - impact and beneficiaries of the Article 82f depreciation scheme. The German Government replied by letters of 16 June and 3 September 1992 respectively. The information received has enabled the Commission to form a good picture of this depreciation scheme. It became part of German tax law in 1965 to boost the competitiveness of airlines exposed to international competition, as can be seen from the thirteenth report to the German Parliament (Bundestag) on subsidies dated 11 November 1991. It proved to be an effective financial support measure and was thus extended for a period of five years until 31 December 1994 by the Stemerbereini- gungsgesetz’ of 1986. A further extension of five years to 31 December 1999 was notified to the Commission by letter of 8 September 1993 (see below). The content and the conditions governing the application of Article 82f need to be explained. As in most other Member States, German tax law has two general systems of fixed asset depreciation, and the choice is left to the taxable company under certain conditions: straight-line depreciation and accelerated depreciation. Article 82f introduces a third system, albeit of more specific usage, which is additional to straight-line depreciation but excludes accelerated depreciation for the asset in question.