L 314/26 Official Journal of the European Communities 18.11.2002 COMMISSION DECISION of 11 July 2001 on the State aid scheme implemented by Spain for firms in Guipiizcoa in the form of a tax credit amounting to 45 % of investments (notified under document number C(2001) 1764) (Only the Spanish text is authentic) (Text with EEA relevance) (2002/894/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, in accordance with the abovementioned Articles, called on interested parties to submit their comments ('), and having regard to those comments, Whereas: I. PROCEDURE As a result of the information received in response to the proceedings initiated following complaints about State aid granted to Daewoo Electronics Manufacturing Espafia SA () and to Ramondin SA and Ramondin Capsulas SA (°), the Commission learned of the existence of a scheme of non-notified tax aid for investments in Spain, in the province of Alava, in the form of a 45% tax credit. It also received informal information that similar measures existed in the province of Guiptzcoa, since that territory enjoys the same tax autonomy as Alava. The Commission therefore sent a letter to the Spanish Permanent Representation on 15 March 1999 requesting information on the matter. By letters dated 13 April and 17 May 1999 from its Permanent Representation, Spain requested successive extensions of the deadline for replying. By letter of 25 May 1999 the Commission refused to grant a second extension under Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules () OJ C 351, 4.12.1999, p. 29. (%) Commission Decision 1999/718/EC (O] L 292, 13.11.1999, p. 1). (*) Commission Decision 2000/795/EC (O] L 318, 16.12.2000, p. 36). for the application of Article 93 of the EC Treaty (*. Finally, by letter of 2 June 1999 from its Permanent Representation, Spain provided information on the tax incentive in question. By letter SG(99) D/6871 dated 17 August 1999, the Commission informed Spain of its decision to initiate in respect of this aid the procedure laid down in Article 88(2) of the Treaty. By letter from the Permanent Representation dated 9 November 1999, registered on 12 November 1999, the Spanish authorities submitted their comments under the abovementioned procedure. The Commission's decision to initiate the procedure was published in the Official Journal of the European Communities (°). The Commission invited interested parties to submit their comments on the aid within one month of the date of publication. Comments were received from: the Autonomous Community of Castile-Leon, on 3 January 2000; the Basque Business Confederation (Confederacion Empresarial Vasca/Euskal  Entrepresarien Konfederakuntza) (hereinafter Confebask), on 4 January 2000, plus, outside the time limit, supplementary comments by letter dated 29 December 2000, registered on 3 January 2001; the Rioja Regional Government, on 5 January 2000; the Basque Economists Association (Colegio Vasco de Economistas/Ekonomilarien Euskal Elkargoa), on 5 January 2000; the Basque Business Circle (Circulo de Empresarios Vascos), on 5 January 2000; and the Professional Association of Tax Advisers of the Autonomous Community of the Basque Country (Asociacidn Profesional de Asesores Fiscales de la Comunidad del Pais Vasco), on 7 January 2000. By letter dated 1 March 2000 (D/50912), the Commission sent these comments to Spain, asking for observations; it received only a request for a 20-day extension of the deadline for replying. *) OJ L 83, 27.3.1999, p. 1. (%) See footnote 1.