L 221/8 Official Journal of the European Union 27.8.2011 COMMISSION DECISION of 29 June 2011 on measure SA.27106 (C 13/09 — ex N 614/08) which France is planning to implement for ports (notified under document C(2011) 4391) (Only the French text is authentic) (Text with EEA relevance) (2011/519/EU) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 108(2), first subparagraph, thereof, Having regard to the Agreement on the European Economic Area ("), and in particular Article 62(1)(a) thereof, Having called on interested parties to submit their comments (2) pursuant to the first subparagraph of Article 108(2) of the Treaty on the Functioning of the European Union (TFEU) (?) and having regard to their comments, Whereas: 1. PROCEDURE (1) By letter of 4 December 2008, the French authorities notified, pursuant to Article 108(3) of the Treaty on the Functioning of the European Union (TFEU), an aid scheme consisting of tax measures to underpin the port reform set out in Law No 2008-660 of 4 July 2008 (¥). The aid was registered under number N 614/08. (2)  The tax arrangements notified were intended to underpin the transfer of port-handling equipment to private operators as provided for under the reform. The arrangements consisted of two measures: a diminishing reduction over a five-year period of the rental value used () OJ L 1, 3.1.1994, p. 3. () O] C 122, 30.5.2009, p. 16. (®) From 1 December 2009, Articles 87 and 88 of the EC Treaty have become Articles 107 and 108 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 TFEU should be understood as references to Articles 87 and 88 of the EC Treaty where appropriate. (*) French Official Gazette (JORF) No 0156, 5.7.2008. as a basis for calculating the local tax paid by private operators taking over the port-handling equipment, and the possibility for the local authorities managing sea ports to exempt handling companies from business tax for a period of 6 years. (3) By letter of 11 December 2008, the Commission asked the French authorities to provide additional information, not only on the tax arrangements notified but also on the transfer by the major sea ports of specific port- handling equipment and facilities. The deadline for replying was extended to 9 February 2009 at the request of the French authorities. (4 A meeting between the French authorities and Commission representatives took place on 28 January 2009. By letter of 10 February 2009, the French authorities sent the Commission the information requested. (5) By letter of 9 April 2009 (D/2165) the Commission notified the French authorities of its decision of 8 April 2009 to initiate the formal investigation procedure pursuant to Article 108(2) of the TFEU. The decision was published in the Official Journal of the European Union (°). The Commission’s decision concerns the tax arrangements notified and also the transfer by the major seaports of specific port-handling equipment and facilities. In it, the Commission invited France and interested parties to submit their comments within a certain time limit. (6)  The Commission received the French authorities’ comments on 11 May 2009 (A/18191). It also received comments within the time limit from one interested party, the European Sea Ports Organisation (ESPO). ESPO’s comments were forwarded to the French authorities by letter of 16 July 2009 (D/60307). The latter's comments were received by letter dated 27 August 2009 (A[28446). () O] C 122, 30.5.2009, p. 16.