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Recital 13

(13) Since some of those tax incentives are State aids under Article 87(1) of the Treaty, they would have to be notified to the Commission under Article 88(3) of the Treaty for evaluation in accordance with the relevant criteria of compatibility. The notification of such measures in accordance with this Directive should be without prejudice to the obligation to notify under Article 88(3) of the Treaty.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.