24.9.2010 Official Journal of the European Union L 250/23 DECISIONS COMMISSION DECISION of 23 June 2010 concerning tax aid granted by France to the Fonds de prévention des aléas péche et aux entreprises de péche (Fund for the prevention of risks to fishing and fisheries undertakings) (State aid C 24/08 (ex NN 38/07)) (notified under document C(2010) 3938) (Only the French text is authentic) (Text with EEA relevance) (2010/569/EU) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof (1), Having regard to the Agreement on the European Economic Area (3), and in particular Article 62(1)(a) thereof, Having called on interested parties to submit their comments (3) pursuant to the provisions cited above, Whereas: 1. PROCEDURE (1) In the context of the investigation of the aid granted to the Fund for the prevention of risks to fishing (Fonds de prévention des aléas péche, hereinafter: FPAP) and fisheries undertakings, which resulted in Commission Decision 2008/936/EC (*), the Commission became aware of the existence of a specific tax scheme in favour of FPAP and its members. (2)  The tax regime was not investigated during the procedure resulting in the Decision of 20 May 2008, as this was new information of which the Commission had not been aware when the formal investigation procedure was opened (%). (3)  Whereas, however, the information at the Commission’s disposal was sufficient for it to identify the existence of (") With effect from 1 December 2009, Articles 87 and 88 of the EC Treaty became Article 107 and Article 108 respectively of the Treaty on the functioning of the European Union (TFEU). The provisions laid down in the respective articles are identical in both cases. For the purposes of this Decision, references to Articles 107 and 108 of the TFEU should be understood as references to Articles 87 and 88 respectively of the EC Treaty, where appropriate. ® OJ L1, 3.1.1994, p. 3. () O] C 161, 25.8.2008, p. 19. () OJ L 334, 12.12.2008, p. 62. () O] C 91, 19.4.2006, p. 30. 5 o o o illegal aid, the Commission decided to carry out a preliminary investigation of the tax aid (°). Following this analysis, also by a decision adopted on 20 May 2008 (), the Commission opened the formal investigation procedure with regard to this aid. () The Commission invited interested parties to submit their comments within one month of the date of publication. No comments were received from any third parties. (5)  France submitted its observations on the initiation of the formal investigation procedure by letter dated 8 September 2008. (6)  Furthermore, during the aid recovery procedure pursuant to Decision 2008/936/EC, France reported in a letter dated 29 November 2008 that the FPAP had been dissolved on 27 February 2008 and the balance of the advances received from the state had been repaid. 2. DESCRIPTION OF THE AID (7)  The Commission refers to Decision 2008/936/EC for a detailed description of the operation and activities of the FPAP. (8)  The specific tax regime in favour of the FPAP and its members is described in two letters from the French ministry responsible for the budget, which were sent to the Commission following the publication of the initiation of the investigation procedure which led to Decision 2008/936/EC (). () NN 38/07. (') See footnote 3. (®) Copies of two letters from the ministry responsible for the budget demonstrating the existence of a specific tax regime in favour of the FPAP were attached to one of the letters sent to the Commission by the Nantes-based legal firm, Ménard, Quimbert et associés, acting as legal counsel for the FPAP, following the publication of the decision initiating the formal investigation procedure in the Official Journal. The first letter was signed by the Deputy Minister for the Budget and Budgetary Reform, Alain Lambert, and the second by the Minister of State for the Budget and Budgetary reform, Dominique Bussereau. Both letters were addressed to Mr Merabet, President of the FPAP.