14.10.2000 Official Journal of the European Communities L 260/37 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 22 December 1999 on aid scheme C 1/99 (ex NN 133/98)/State aid to non-residential building tenants in the Customs House Docks Area in Dublin (notified under document number C(1999) 5206) (Only the English text is authentic) (Text with EEA relevance) (2000/620/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) 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 (') pursuant to the provisions cited above and having regard to their comments, Whereas: PROCEDURE (1)  The Commission was informed on the above State aid scheme while examining notified aid scheme N 267/98, concerning tax incentives in a 12-acre site in the Customs House Docks Area (CHDA). (20 In 1986 the Commission had approved the urban renewal scheme ‘Incentives for development of certain inner city areas’ (N 56/86, letter to the Irish authorities SG (86) D/10282 of 19 September 1986) providing for a package of tax incentives for building owners and tenants in a 27-acre site in the CHDA (the ‘original’ site). Following a request by the Commission, the Irish authorities informed it of the extension of the above () O] C 99, 10.4.1999, p. 2. scheme with regard to its geographical scope and its termination date, by letter of 28 June 1990. At the time, the Commission did not react to this communication. (3)  The Irish authorities further modified this scheme by way of the Finance Acts of 1992 to 1994 and 1995, without notifying these modifications to the Commis- sion. However, by letter of 30 January 1998 the Irish authorities notified to the Commission a scheme providing for the same package of incentives for a 12- acre site in the CHDA. By letter of 8 May 1998, the Irish authorities withdrew from this notification the tax incentives offered to tenants. By letter of 20 October 1998 the authorities announced that despite their with- drawal from the notification, the tax incentives for tenants could be lawfully awarded, since, according to Ireland, they were covered by the approval in 1986 of the first urban renewal scheme (N 56/86). (4) By letter dated 9 February 1999, the Commission informed Ireland that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the tax incentives for tenants awarded on the basis of the Finance Acts of 1992 to 1994 and 1995. (5)  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 aid. (® See footnote 1.