20. 10. 87 Official Journal-of the European Communities No L 295/25 (Acts whose publication is not obligarory) COMMISSION COMMISSION DECISION of 11. February 1987 on aid granted by the Federal Republic of Germany for the purchase and lease of the Seeadler factory manufacturing fish products in Cuxhaven, Lower Saxony (Only the German text is authentic) (87/515/EEC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establlshmg the European Economic Community, Having regard to Council Regulation (EEC) No 3796/81 of 29 December 1981 on the common organization of the market in fishery products (), as last amended by Regula- tion (EEC) No 2315/86 (3), After giving notice, in accordance with the provisions of the first subparagraph of Article 93 (2) of the Treaty, to the parties concerned to submit their comments (), and having regard to those comments, Whereas : Background and description At the express request of the Commission, following a complaint from certain interested parties, the German Government informed the Commission by letter of 23 April 1985 of a combined transaction involving the purchase and lease-back of the Seeadler factory by the Land of Lower Saxony. () OJ No L 379, 31. 12. 1981, p. L. () O] No L 202, 25. 7. 1986, p. 1. () OJ No C 227, 7. 9. 1985, p. 2. This transaction took place in autumn 1983. The factory in question, located in Cuxhaven, is part of the Nordsee group, which belongs to the Unilever multinational company and manufactures tinned fish and fish prepara- tions. It uses land belonging to the Land of Lower Saxony under an emphyteutic lease (normally lasting 99 years). On expiry of the lease, the grounds revert to the Land of Lower Saxony with the buildings erected thereon. In autumn 1983, the Land of Lower Saxony purchased the factory buildings at a cost of DM 30 million. That price comprises DM 25 million for the purchase itself and DM 5 million for maintenance and 1mpr0vement of the buildings, to be paid on submission of invoices. At the same time, the Land of Lower Saxony leased back the premises purchased for DM 500 000 per year to the same company. The Government of the Federal Republic of Germany disputes the assertion that the transaction constitutes aid, arguing that the rent may be considered reasonable and comparable with amounts paid by competing companies. The aid falls within the scope of Articles 92, 93 and 94 of the Treaty pursuant to the provisions of Article 28 of Regulation (EEC) No 3796/81. Following an initial examination, the Commission took the view that the purchase and lease-back transaction was a State aid within the meaning of Article 92 (1) of the EEC Treaty benefiting a company, since the terms of the contract are highly favourable and do not. meet normal financial criteria. Furthermore, it involves aid paid to the .beneficiary without any real reciprocal contribution on its