30.12. 89 . Official Journal of the European Communities -No L 394/1 (Acts whose publication is not obligatory) COMMISSION - COMMISSION DECISION of 3 May 1989 _ relating to Ministerial Decision No E- 3789/128-of the Greek Government éstablié_hing a special single tax on undértakings (Only the Greek text is authentic) THE COMMISSION OF THE EUROPEAN -COMMUNITIES, Having regard to the Treaty establishing the European . Economic Community, and in particular the first subparagraph of Article 93 (2) thereof, Having given notice in accordance with the abovementioned Article to interested parties to submit their comments and - having regard to these comments, Whereas: I On learning that the Greek Government was planning to introduce a special single tax on undertakings, the Commission requested the Greek authorities to inform it about the scheme. On 16 May 1988, the Greek Government notified- the. Commission of Ministerial Decision No E 3789/128 establishing the tax scheme, which had already been in force since 15 March 1988; : The tax in question is calculated of the basis of the net profits earned by undertakings -in a 12-month accounting period - (i.e. the financial year 1986 which is the period between 1 July 1986 and 30 June 1987), after deduction of the profits corresponding to gross export earnings during. the accounting period in question. The percentage of the tax varies according to the profits earned by the undertaking: (89/659/EEC) — for the first-tranche, up to Dr 500 000.(ECU 2.873): 0%, — for the second tranche; up to Dr 1 000 000 (ECU § 747): 5%, ‘ — for the third tranche, up to Dr 2 000 000 (ECU 11 494): 7%, . — for the last tranche, in excess ‘of Dr 2 000 000 (ECU 11 494): 10%. The.tax was payable in eight monthly tranches from May to - December 1988. II The Ministerial Decision establishing the tax was scrutinized in the light of Article 92 of the Treaty. After examining the Decision, and taking account of the information supplied by fthe Greek authorities, the Commission decided to initiate the procedure provided for in Article 93 (2) of the Treaty-in respect of the aid elements it contained, chiefly on the ground that it constituted an aid to exports to other Member States that is incompatible with Article 92 (1) of the Treaty and is ineligible for any of the exceptions provided for in paragraphs 2 and 3. of that Article. By letter dated § October 1988, the Commission gave the Greek Government notice to submit its comments.