L 91/42 Official Journal of the European Union 8.4.2003 COMMISSION DECISION of 30 October 2002 on the extension authorised by Germany of the 8 % investment premium for investment projects in the new Linder granted pursuant to the Finance Law 1996 to Mitteldeutsche Erdoél-Raffinerie GmbH (notified under document number C(2002) 4037) (Only the German text is authentic) (Text with EEA relevance) (2003/229/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 pursuant to those provisions, Whereas: (1) State Investitionszulage in der Ex-DDR). 1. BACKGROUND AND PROCEDURE Mitteldeutsche ~ Erdol-Raffinerie  GmbH  (hereinafter referred to as MIDER) is a subsidiary of the French company Elf Aquitaine SA (ELF). It was formed on 23 July 1992 with a view to constructing a refinery in Leuna, Saxony-Anhalt (the Leuna 2000 project). By decision of 11 November 1992 (}), the Commission approved an 8 % investment premium for investment projects in the territory of the former GDR under the Investment Premium Law 1993 (Investitionszulagen- gesetz 1993, hereinafter referred to as the InvZulG). Article 3(3) of the InvZulG stated that, to qualify for the 8 % premium, investment projects had to be started between 31 December 1992 and July 1994 and completed before 1 January 1997. If a project was not fully completed within that period, the applicant would be required to repay the sums already received by way of the investment premium. aid N 561/92 — Germany (Verlingerung der G) By decision of 30 June 1993 (3 the Commission declared a package of aid for the construction of a refinery for the Leuna 2000 project compatible with the common market, including aid of EUR 184,1 million (DEM 360 million) in the form of the 8 % investment premium. The main part of this decision reads as follows: ‘With the exception of the additional investment aid of DEM 400 million, all aids to be granted are based on and in accordance with existing aid schemes that have been approved by the Commission (Investitionszulagengesetz: C 59/91, NN 150/91 and N 561/92; Fordergebietsgesetz: C 63/91, N 153/91;  Gemeinschaftsaufgabe =~ Verbesserung  der regionalen Wirtschaftsstruktur: N 292/92 and NN 83/92). [...]” ‘Taking into consideration the positive situation and prospects of the refinery industry in the Community, the growing demand for fuel and distillates in the new Lander, the beneficial impact the refinery will have on the development of the Halle region, and the fact that the planned aids that will be granted pursuant to the approved aid schemes, together with the additional investment aid of DEM 400 million, do not exceed the cumulation ceiling of 35% for new constructions, the aid project can be considered compatible with the common market under Article 92(3) of the EC Treaty. [...]." By decision of 25 October 1994, the Commission authorised the granting of additional aid for the Leuna 2000 project (3). Article 3(3) of the InvZulG was amended by Article 18(1) of the Finance Law 1996 (Jahressteuergesetz 1996). Under that provision, to qualify for the 8 % premium, the investment project had to be completed before 1 January 1999, prolonging the deadline for eligible investments by two years without modifying the relevant period within which the aided investment had to be started. The Finance Law 1996 entered into force on 1 January 1996. (3 State aid NN 11/93 and N 109/93 — Germany (Privatisierung von Leuna/Minol — Investitionsbeihilfe des Landes Sachsen-Anhalt) (O] C 214, 7.8.1993, p. 9). () State aid N 543/94 — Germany (Erhohung einer Beihilfe des Landes ‘Mitteldeutsche Erdol-Raffinerie GmbH') (O] C 385, 31.12.1994, p. 35). Sachsen-Anhalt an die neue Raffineriegesellschaft