21.12.2005 Official Journal of the European Union L 335/39 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 14 December 2004 Direct tax incentives in favour of companies taking part in trade fairs abroad (notified under document number C(2004) 4746) (Only the Italian text is authentic) (Text with EEA relevance) (2005/919/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 (), Whereas: I. PROCEDURE Italy enacted Decree-Law No 269 of 30 September 2003 laying down urgent measures to promote development and correct the trend in public finances (DL 269/2003), published in Official Gazette of the Italian Republic No 229 of 2 October 2003. Article 1(1)(b) of DL 269/2003 provides for specific tax incentives for participation in trade fairs abroad and was subsequently converted, without amendments, into Law No 326 of 24 November 2003 (L 326/2003), published in Official Gazette of the Italian Republic No 274 of 25 November 2003. () O] C 221, 3.9.2004, p. 2. 2 By letter dated 22 October 2003 (D/56756), the Commission invited the Italian authorities to provide information about the incentives in question and their entry into force, with a view to establishing whether they constituted aid within the meaning of Article 87 of the EC Treaty. By the same letter, the Commission reminded Italy of its obligation under Article 88(3) of the EC Treaty to notify the Commission of any measures consti- tuting aid before their implementation. By letters of 11 November 2003 (A/37737) and 26 November 2003 (A/38138), the Italian authorities provided the information requested. By letter dated 19 December 2003 (D/58192), the Commission again reminded Italy of its obligations under Article 88(3) of the EC Treaty and invited the Italian authorities to inform the possible beneficiaries of the tax incentives in question of the consequences envisaged by the Treaty and by Article 14 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the appli- cation of Article 93 of the EC Treaty (?) in the event that the incentives in question were found to constitute aid implemented without prior authorisation by the Commission. By letter of 18 March 2004 (SG 2004 D/201066), the Commission informed Italy that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of Italy’s tax incentives in favour of under- takings taking part in trade fairs abroad. By letter of 1 June 2004 (A[35042), the Italian authorities submitted their observations. () OJ L 83, 27.3.1999, p. 1. Regulation as amended by the 2003 Act of Accession.