L 37/22 Official Journal of the European Communities 12.2.2000 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 26 October 1999 on the State aid implemented by Spain in favour of the publicly owned shipyards (notified under document number C(1999) 3864) (Only the Spanish version is authentic) (Text with EEA relevance) (2000/131/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Communities, and in particular the first subparagraph or Article 88(2) thereof, Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof, Having regard to Council Directive 90/684/EEC of 21 December 1990 on aid to shipbuilding ('), as prolonged by Regulation (EC) No 3094/95 (3); Having regard to Council Regulation (EC) No 1013/97 of 2 June 1997 on aid to certain shipyards under restructuring (%), Having called on interested parties to submit their comments pursuant to the provisions cited above (%) and having regard to their comments, Whereas: I. PROCEDURE (1) By letter D/6715 dated 6 August 1997 the Commission approved restructuring aid for the publicly owned yards in Spain pursuant to Regulation (EC) No 1013/97. The aid was approved subject to a number of conditions, including the volume of aid, compliance with which the Commission monitors. () O] L 380, 31.12.1990, p. 27. () O] L 332, 30.12.1995, p. 1. () O] L 148, 6.6.1997, p. 1. () O] C 113, 24.41999, p. 14. (20  The Spanish Government submitted a regular monitoring report on 15 September 1998, which was supplemented by information provided during a monitoring visit from 30 September to 2 October of the same year. By letter dated 22 October 1998 the Commission raised certain questions about the volume of tax credits granted to the yards. The Spanish authori- ties commented by letter dated 13 November 1998. (3) By letter dated 15 February 1999 the Commission informed Spain of its decision to initiate the procedure laid down in Article 93(2) of the EC Treaty. () The Commission decision to initiate the procedure was published in the Official Journal of the European Communi- ties (°). The Commission invited interested parties to submit their comments on the matter. (5)  The comment received were forwarded by the Commis- sion to Spain, which was given the opportunity to make observations. II. DETAILED DESCRIPTION OF THE AID (6)  Under its August 1997 Decision in State aid Case C 56/95 (®), the Commission State aids totalling a maximum of ESP 229,008 billion in support of the restructuring of the publicly owned yards in Spain. The package of approved aids included ‘special’ tax credits of up to ESP 58 billion in the period 1995 to 1999. () See footnote 4. (9 O] C 354, 21.11.1997, p. 2.