1.9.2012 Official Journal of the European Union L 236/1 II (Non-legislative acts) DECISIONS COMMISSION DECISION of 25 April 2012 on State aid SA.25051 (C 19/10) (ex NN 23/10) granted by Germany to the Zweckverband Tierkorperbeseitigung in Rhineland-Palatinate, Saarland, Rheingau-Taunus-Kreis and Landkreis Limburg-Weilburg (notified under document C(2012) 2557) (Only the German text is authentic) (Text with EEA relevance) (2012/485/EU) THE EUROPEAN COMMISSION, Article 108(2) TFEU in respect of the measure (‘opening decision’). On publishing the opening decision in the Official Journal of the European Union on 26 October 2010, the Commission invited interested parties to Having regard to the Treaty on the Functioning of the European submit their comments on the measure (). Union and in particular the first subparagraph of Article 108(2) thereof (1), Having called on interested parties to submit their comments S ) . 3 The Commission received comments from the pursuant to the Article cited above (%) and having regard to their Gl complainant on 25 November 2010. In line with the comments, approved requests for extension of the deadline on 20 August 2010 and 18 November 2011, Germany submitted its comments on the opening decision and Whereas: on the complainant'’s comments in several parts on 3 March 2011, 1 April 2011, 4 April 2011, 16 May 2011, 15 July 2011, and 18 November 2011. 1. THE PROCEDURE (1) In a complaint submitted by Saria Bio-Industries AG & Co KG (the complainant) on 23 February 2008, the Commission was informed that Germany grants annual contributions to the Zweckverband Tierkorperbeseitigung (special-purpose association for animal carcase disposal) in Rhineland-Palatinate, Saarland, Rheingau-Taunus-Kreis and Landkreis Limburg-Weilburg (‘the ZT). The ZT sent written comments to the Commission on 4 April 2011. Under Article 20(1) in conjunction with Article 6 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the appli- cation of Article 93 of the EC Treaty (), the parties concerned have to submit their comments not later than one month after the date of publication in the Official Journal, but the ZT did not submit its comments until after four months. Only in justified indi- vidual cases can the Commission take account of comments that are submitted late by parties to proceed- ings (°). The Commission can see no such justification in the ZT's letter or in any other circumstances. The Commission therefore informed the ZT in a letter of 18 April 2011 that to take its comments into account in the formal examination procedure would be contrary (20 The Commission informed Germany by letter of 20 July 2010 of its decision to initiate the procedure laid down () As of 1 December 2009, Articles 86, 87 and 88 of the EC Treaty were replaced by Articles 106, 107 and 108 of the Treaty on the Functioning of the European Union (TFEU). The three Articles in each Treaty are essentially the same. For the purposes of this Decision references to Articles 106, 107 and 108 TFEU should be understood as references to Articles 86, 87 and 88 EC where appro- priate. The TFEU also introduced several changes in terminology, for instance replacing ‘Community’ by ‘Union’ and ‘common market’ by ‘internal market’. In this Decision the terminology of the TFEU is used throughout. () OJ C 289, 26.10.2010, p 8. () See footnote 2. () OJ L 83, 27.3.1999, p 1. (°) Case T-366/00 Scott v Commission ECR [2007] 1I-797.