L 17/20 Official Journal of the European Communities 22.1.2003 COMMISSION DECISION of 20 December 2001 on a State aid scheme implemented by Spain in 1993 for certain newly established firms in Alava (Spain) (notified under document number C(2001) 4475) (Only the Spanish text is authentic) (Text with EEA relevance) (2003/28/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: 1. PROCEDURE As a result of two complaints, the first submitted by certain organisations in the border autonomous community of Rioja against the urgent, transitional tax measures adopted in 1993 by the three Basque provincial councils, and the second by a competitor against the 10 year exemption from corporation tax enjoyed by Depdsitos Tubos Reunidos Lentz TR Lentz, SA (Detursa), located in Lantarén (Alava), the Commission learned of the existence of State aid in Alava in the form of an exemption from corporation tax for newly established firms. By letter dated 28 November 2000, SG(2000) D/108 806, the Commission informed the Kingdom of Spain of its decision to initiate in respect of this aid the procedure laid down in Article 88(2) of the Treaty. ()) OJ C 37, 3.2.2001, p. 38. G) (6) By letter from the Permanent Representation dated 14 December 2000, registered on 19 December 2000, the Spanish authorities asked that the time limit for submitting their comments be extended. By letter from the Permanent Representation dated 5 February 2001, registered on 8 February 2001, the Spanish authorities submitted their comments (prepared by the Alava Provincial Council) under the abovementioned procedure. The Commission decision to initiate the procedure was published in the Official Journal of the European Communities (3. The Commission invited interested parties to submit their comments on the aid within one month of the date of publication of the Decision. Comments were received from: the Rioja Regional Government on 1 March 2001; from the Basque Business Confederation (Confederacion Empresarial Vasca/Euskal Entrepresarien Konfederakuntza (Confebask)) on 2 March 2001; from the Unién General de Trabajadores de la Rioja on 2 March 2001, and from Schiitz Ibérica, S.L. by letter dated 2 July 2001 (D/52 703). The Commission sent these comments to Spain, asking for observations. By letter from the Permanent Representation dated 26 July 2001, the Spanish authorities asked that the time limit for submitting their comments be extended. By letter from the Permanent Representation dated 17 September 2001, the Spanish authorities submitted their comments (prepared by the Alava Provincial Council) on the observations of interested third parties under the abovementioned procedure. 2. DETAILED DESCRIPTION OF THE AID The Commission notes that this tax aid scheme was introduced by Article 14 of Provincial Law 18/1993 of 5 July 1993 on urgent tax measures to assist investment (3) See footnote 1.