L 85/36 Official Journal of the European Union 23.3.2006 COMMISSION DECISION of 20 July 2005 on the State aid implemented by France for two cruise ships with a view to the development of French Polynesia (notified under document number C(2005) 2731) (Only the French text is authentic) (Text with EEA relevance) (2006/219/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 regard to Council Regulation (EC) No 1540/98 of 29 June 1998 establishing new rules on aid to shipbuilding ('), Having called on interested parties to submit their comments pursuant to the provisions cited above (%) and having regard to their comments, Whereas: L PROCEDURE (1) By Decision 1999/719/EC (%), the Commission approved development aid for the construction of two cruise ships, R3 and R4. The aid was authorised on condition that the ships would be deployed solely in French Polynesia for at least five years. (2) By letter dated 3 October 2002, France informed the Commission that the French authorities had agreed that the two ships could be operated, to some extent, outside French Polynesia. (3) By letter dated 2 April 2003, the Commission informed France that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the aid in question. ) OJL 202, 18.7.1998, p. 1. ( 0J C 105, 1.5.2003, p. 30. () OJL 292, 13.11.1999, p. 23. 4 ) — I 2 The Commission decision to initiate the procedure was published in the Official Journal of the European Union (%). The Commission invited interested parties to submit their comments on the aid. The Commission received comments from one interested party. It forwarded them to France, which was given the opportunity to react; its comments were received by letter dated 15 September 2003. Other letters were received from France dated 11 June 2003, 13 October 2003, 10 February 2004, 24 March 2004, 3 June 2004 and 10 May 2005. IL DETAILED DESCRIPTION OF THE MEASURE The two almost identical passenger cruise ships R3 and R4, delivered in May and September 1999, were built by Chantiers de I'Atlantique, a shipyard situated in France. They were eligible for French development aid as they were intended to support tourism in French Polynesia (hereinafter FPO), a territory eligible for development aid according to OECD and EU shipbuilding rules. The original owners of the ships R3 and R4 were private investors in France. They received a tax deduction based on their investment in the ships under a tax aid scheme allowing tax concessions on investments in French departments and territories (°), the Loi Pons. In Decision 1999/719JEC, the aid element was estimated to be 41,6 % of the value of the ships. Under the scheme introduced by the Loi Pons, the owners of R3 and R4 undertook to rent out the ships at an attractive rate for five years to Renaissance Financial and See footnote 2. La loi du 11 juillet 1986 modifiée, relative aux investissements productifs dans les départements et territoires d’Outre-Mer.