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Friday, January 18, 2019
Book Review : The Saturday Evening Girls Club
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Only 3 of the 4 trinkets seem to ever get used at the end of the game
The warding totem and farsight alteration are both very viable picks with different uses and both get utilised towards the end of games. However, with the red trinkets only the oracle alteration seems to get picked towards the end of the game. And when people buy a sweeping lens it's simply because they're not yet level 9. I think this takes away from the potential choices a sweeper user has. Is there anything that could be changed about the sweeping lens to make it a viable late game pick?
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A FINE drizzle falls over cocoa fields sheltered by ancient-looking immortelle and cedar trees on either side of the narrow, broken La Peyrouse pitch road between Gordon Village and Salvador in the misty Montserrat Hills.
This sparsely inhabited stretch of cocoa is in Gran Couva, some four miles east of the Preysal flyover.
All was silent except for the sound of the wind in the trees.
At first glance, it seems like nothing is happening here, but according to 34-year old Tranel Ghany, voted top cocoa producer by the Montserrat Cocoa Farmers' Co-operative (MCFC), these hills are at the heart of a major cocoa revival that is taking place in this country.
While economists make urgent calls to move away from natural gas and oil—T&T's main revenue earners that are now in decline—farmers in this and other villages of Gran Couva, are aiding in the diversification process without much fuss.
A member of MCFC's supervisory board, Ghany took over the management of his father, Farouk Ghany's 13-acre cocoa estate when he passed away five years ago.
His father was a senior superintendent in the T&T police service and a founding member of the MCFC.
The MCFC, located on the San Antonio Estate, began in 2010 when "five fellas sit down and decide to form a co-operative," president, Christopher Paul said.
Today it is the most successful cocoa farmers' co-operative in T&T with farmers from villages like Brasso, Flannagin Town, Los Attajos,Tortuga, Corosal, San Salvador and La Vega.
Paul said Agriculture Minister Clarence Rambharat has noted on more than one occasion that the MCFC is a model co-operative.
It has influenced the formation of other co-operatives in the local cocoa industry.
The MCFC, is producing its own chocolates and exports 95 per cent of the unique fine flavour Trinitario beans it gets from the 46 Gran Couva farmers to high end chocolatiers in Switzerland like Laderach, and in Belgium.
The co-operative produces about 50 tonnes of dried cocoa beans per year.
Not too long before the formation of the MCFC nine years ago, cocoa estates in Gran Couva were being abandoned or were in decline.
The decline came after a thriving period in the early 20th century when cocoa was king and estates dotted the Montserrat Hills.
For decades after WWI, Trinidad cocoa farmers were barely surviving, as they were forced to export their cocoa through middlemen.
Now, through the MCFC, they export their beans directly to buyers and engage in profit sharing with members.
Farmers are faring much better today. "In 2010, a farmer used to get about $4.65 per kg of wet cocoa. Now they get about $9 per kg," Paul said.
"The amount of beans coming in from the farmers is different according to the holdings. Some have five-acre plots, some ten, 15 or 100."
The MCFC has been able to attract younger people to the area's cocoa industry.
Ghany, a full-time process operator at Methanex Trinidad Ltd in the Point Lisas Industrial Estate and a part-time forex trader and trainer, said he wanted to carry on the cocoa tradition that began with his great grandfather, Abdool Ghany, and continued with grandfather, Satar Ghany, and his father.
All goes back
to community
"We use the profits from the estate to purchase sporting equipment or clothing for villagers," Ghany said.
"Both my wife and I are working and I understand that once I'm fine, I can help other people and we can have a better community."
A community activist in Gordon Village where he resides, and a father of one, he uses the earnings from his estate to fund youth development projects in his area.
He also provides part-time employment for some 21 young people in his village, like Jovan Nanoo and Joshua Narace.
The village is populated by about 80 families.
"They get money, I get help and we keep the estate running," Ghany told the Business Express last week.
"This whole thing goes back into our community. For me, this is not a regular estate where you pay employees and keep the profits."
Ghany said he sold seven acres of his father's estate and cultivates cocoa on the other six acres.
The estate which had been in decline is only now reviving and to supplement income from the plot, he plants bananas, citrus and ground provisions like tannia.
"The young men help plant and harvest these crops."
Ghany also plants coffee and has earned himself a niche market locally.
He said he has two main employees, a man and a woman in their 60s who spent their lives working in cocoa in the area, who also move around working on other estates.
"They cut grass, prune trees, pick cocoa and plant young trees."
Ghany said getting full-time labour remains a problem for cocoa farmers in the area because of the wages paid to workers.
"Some get $150 a day, some get minimum wage because they don't have to work all day on an estate.
"That's why some workers move around to the different estates."
He said Venezuelan migrant workers are now being employed on some cocoa estates in Gran Couva and retrenched workers are seeking jobs there now.
Ghany works four days on, four days off at Methanex and spends his off days on the estate.
He does guided tours for local and foreign tourists, schools and companies who come to watch toucans, macaws and other birds on his estate. He said deer, ocelot, porcupine and other animals inhabit the plot.
Harvesting is due to start this month with peak season being January when the estate will be busy.
"On an average, we produce about 500 kgs of wet beans and get $10 per kg.
"When the MCFA sells the chocolates and the beans they share the profits with farmers."
Farmers faring better
Ghany said more income is being generated from the cocoa estates through the co-operative.
"The co-operative started because they wanted better prices for the farmers.
"It's now producing its own brand of chocolates and cocoa butter which are on the local market,"
He said some farmers in the MCFC, like James Burns, have gone downstream on their own and are producing chocolates, creams and soaps right outside his home.
Burns' chocolate, labelled, "Gran Couva" can be found in local Starbucks outlets.
San Salvador has its own chocolate, "San Salvador" which you can find in Xtra Foods, JTA Supermarket and other places.
Ghany said the high cost of equipment prevents smaller farmers from producing downstream products.
There is also a revival of the La Peyrouse Estate, which is said to have been purchased by the Duprey family from Betty Robinson.
Villagers said trees from the estate, which is estimated to have more than 100 acres, were cut down for commercial purposes and the estate was abandoned.
A tangle of vegetation was all that could be seen of this estate but the Business Express was told a caretaker was appointed to start a cocoa revival there.
"Gran Couva is poised for a good future in cocoa," Ghany said.


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I used to play a bit of rugby when I was younger. Well, quite a lot of rugby in the season. Mostly at outside centre or on the wing, for those of you who care. And those of you who play rugby will probably be familiar with the phrase "a hospital pass". It's what happens when the ball's in play, and you're running at full pelt down the field, with the opposing side coming straight at you, and the man to your left throws a long, slow, pass to you, and you look up, and realize that the opposing side can see you catching it, and as soon as it is in your hands they can legally smack right into you. As Andy Dalziel once said, "Football and rugby league are professional games – rugby union is violence for the love of it." The reason I mention this, is that a couple of months ago I looked at the preaching rota, and saw someone had thrown me Trinity Sunday, in one of those long, slow passes.
I joke, but Trinity Sunday has a bad reputation amongst preachers, and indeed amongst some congregations. It is the day in the year when we contemplate the doctrine of the Trinity, one of the greatest mysteries of our Faith. It is also a day when a series of analogies are often employed to attempt to explain the Trinity. The Trinity, some say, is like water – we can experience it as water, or as steam, or as ice, but it's still water. Thus something can be three and also one. Or the Trinity is like a rugby team – more than one individual person, but unified in all working towards the same goal. Or the Trinity is like a three-leaf clover, which has three parts, but they all come from one stem and all make up one plant. There is a problem with these analogies. Well, actually I think there are a couple of problems. Firstly, the examples I've given are all heresies. I mean that in its technical sense, in that they are distortions of Christian doctrine which have been condemned by the Church because they give an inadequate account of our Faith. For those who're interested, the water ice and steam analogy is the heresy of Modalism, I think the clover one is a form of tritheism or partialism, and the rugby team is… well the rugby team is just nonsense, but the Church has never found it necessary to explain why the nature of God is not basically fifteen angry blokes from Camarthen.
But the reason these explanations concern me is not so much that they come up with the wrong result – though I think they do – but that I think they're probably trying to do the wrong thing in the first place. I think this because of a line in the Athanasian Creed, one of the great statements of faith we hold to. The passage I'm thinking of goes like this:
But the Godhead of the Father, of the Son, and of the Holy Spirit is all one, the glory equal, the majesty coeternal.
Such as the Father is, such is the Son, and such is the Holy Spirit.
The Father uncreated, the Son uncreated, and the Holy Spirit uncreated.
The Father incomprehensible, the Son incomprehensible, and the Holy Spirit incomprehensible.
The Father eternal, the Son eternal, and the Holy Spirit eternal.
And yet they are not three eternals but one eternal.
"The Father incomprehensible, the Son incomprehensible and the Holy Spirit incomprehensible". Those are difficult words. I'm not used to being told things are incomprehensible. Given that I work at a university I'm used to people assuring me that things are comprehensible, if I'll read their book or listen to their Powerpoint presentation. I'm certainly not used to being asked to believe things that are incomprehensible. Looking around the world, at politics, at finance, at religion, it seems a very dangerous idea to insist that people should accept that something is incomprehensible, but tell them to believe it.
But I don't think this is a mistake in the creed, and I think it makes more sense if we look at the words involved. "Incomprehensible", meaning something that can't be comprehended – from the Latin "comprehendere", to be able to grasp something, to take it and hold it in your hand. In fact we still have that idea in our casual English – when we explain something, we ask somebody to "grasp" it, we even say "have you got that?", as if we've just passed them something an want to make sure it's safely in their hand. Geddit? Goddit? Good.
And here I think we see something of the danger of trying to "comprehend" the Trinity. St Thomas Aquinas was very alert to this danger, and I've had most of this sermon's ideas off him. Because God cannot be "grasped". Because if we have grasped something and we have it in our hand, and we can take it away, then whatever it is, whatever it is in our hand, whatever we have got in our pocketses, as Gollum would say – that is not God. And worse than that, it is something that we are treating as God, but is not God. We see all too much of God being "grasped" in this way – there are people all over the world, and many of them are in positions of power – who "grasp" God, and then use God. They turn God to their own ends, and put this idea of God to work for them. We have terrible examples of wars, of oppressions, of hatreds, which have been carried out by people who "grasped" their God, and used that God as a tool or a weapon.
I think it is this which the Faith of the Church warns us against, when it says "the Father incomprehensible, the Son incomprehensible, the Spirit incomprehensible". That's what I think is the real risk of easy and glib analogies of the Trinity – not that they're going to start a war, but that they're going to make me think "Oh, I see. God. Trinity. I get it. I've got it.", and encourage me to tuck God away in my pocketses.
This is a high doctrine, but it is suffused through the liturgies and the hymns and prayers of Christianity. Reading the Athanasian Creed the other day, I was reminded of a mystical poem which some of us may know, which reflects upon the incomprehensibility of God. I'd like to quote from it now.
Jesus' love, says the mystic and poet, is very wonderful
Jesus' love, it repeats, is very wonderful
Jesus love is very wonderful – and notice the Trinitarian repetition in threes here
O, wonderful love.
So high, I can't get over it
So low, I cant get under it
So wide, I can't get round it – again a three-fold set of lines before the final reflection
O, wonderful love
It's a fine poem, though my wife tells me some scholars believe it derives from the ancient Germanic epic We're Going On A Bear Hunt. And you might think I'm joking reading that song out, but I'm not. That is a profoundly orthodox statement of one of the most ancient doctrines of Christianity, the incomprehensibility of the triune God. That song knows – "so low I can't get under it" – it says I cannot understand God. I cannot under-stand God, can't stand under God as if we've taken God to the garage, jacked God up and are now peering at the axles underneath. I cannot – I should not – treat God as a thing, an object over there, to walk round and survey. We find the same idea in the Bible – St John says Christ is the light of the world, and "the light shineth in the darkness, but the darkness has not understood it". In the Authorized Version that passage runs "the light shineth in darkness, and the darkness comprehended it not". The light was not captured, or grasped and snuffed out.
But if we cannot do all these things, if we cannot under-stand God, or comprehend God, or grasp God, what can we do? I think the doctrine of the Trinity itself shows us the way. The Trinity, that pouring out of Godself between persons and in persons and through persons. And what is poured out? The Bible again – "for God is love, and those who live in love, live in God". Our own experience of love is helpful here, because we know that love has to be love between people, it can't be grasped and taken away and used. We know that love is a pouring out of the self, and that it cannot be comprehended or understood in the abstract, it can only be known by participation in love – the activity of loving and being loved. So here is a hint of how we approach the triune God – by mimicking the outpouring of love which we seem to see in the heart of God's self – by participating in what we are told is God's nature. Not by grasping God, but by God grasping us, so that we "live in God".
And even this has a risk to it – even in saying "God is love, the Trinity is like our experience of loving and being loved and love itself", I am taking a risk, because that too can become a pocket God. God is love. Good. I know what love is. I've got God now. But as we continually see, love can be misused, can be exploited, can be used to smuggle in greed and harm. So taking "God is love" as a glib definition can be as harmful as any other shrinking of God. I must remember that God is incomprehensible – that if God is love, then I come to the liturgy, I come to the altar, I come to the worship of God, to learn love. To purify what I understand love to be, to show it more, to love more generously and truly. To become caught up in the activity of love. O, wonderful love.


text:
Asif Ali Zardari has swept to victory in Pakistan's presidential election. Unofficial tallies gave him 480 of the 702 electoral college votes in Pakistan's national parliament and 4 regional assemblies.
His election completes an extraordinary saga which saw him take up the mission of his wife, former Prime Minister Benazir Bhutto, after her assassination while campaigning in December, 2007.
After his election Zardari said, "Democracy talks and everybody hears and to those who would say that the People's Party or the presidency would be controversial and under a guardianship and under a stewardship, I would say: listen to democracy, 99% of the people have spoken"
While a controversial figure in Pakistan, his election was welcomed by the United States. Zardari has praised the US and has stressed Pakistan's commitment to the campaign against militancy.
In addition to curbing extremism, Zardari also has to contend with a host of problems. The Pakistan economy is in tatters and a split in his party, the PPP earlier this month, raises the spectre of political upheaval similar to that of the 90's..


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Apple TV Qintex Q912 received SoC AMLogic S912 that support HDMI 2.0
More and more companies announce media centers on the basis of the SoC AMLogic S912 and Qintex joined them with his model Q912. Competitors Qintex Q912 is characterized by the presence of a character display and two external antennas wireless adapter.
Eight processor cores Cortex A53 with a frequency up to 2 GHz are combined with GPU Mali-820MP3, the amount of RAM is 2 GB. Capacity built-in flash memory is 8 or 16GB, in addition to one of the side walls has a slot for a microSD card.
HDMI video output 2.0 augmented optical connector S/PDIF, there are three USB 2.0 ports and USB 3.0 support is not provided for most SoC, unfortunately. A wired connection implemented via Gigabit Ethernet, and dual band Wi-Fi adapter 802.11 b/g/n with Bluetooth 4.0 support. Power adapter with parameters 5 V, 2,5 A clearly selected with a margin, as typical consumption is around 5 watts. Apple TV Qintex Q912 got Android 6.0, and the retail price, apparently, will not exceed $100.


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Featuring accessories such as earphones and a USB cable, this refurbished Apple iPhone 6S has been fully tested, cleaned and checked
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$349 for a 16GB refurbished Apple iPhone 6S
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Comfortably furnished rooms and suites located in the heart of California Wine Country come paired with a continental breakfast. If you're in the mood for heartier fare, saunter over to one of the many appealing nearby restaurants.
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Whether you prefer shopping, golfing, wine tasting, or visiting a museum, there's plenty to do in beautiful Santa Rosa. America's Best Value Inn gives you a lot of bang for your buck: ideal lodging for vacationers, or those just passing through.
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A garden ambience awaits you at this tranquil, pet-friendly hotel, ideally located near the city of Santa Rosa. Appealing guest rooms and suites offer free Wi-Fi, a charming café, complimentary toiletries, and a full kitchen in some suites.
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After a day filled with fun, sip on a specialty Starbucks drink or sample the delicious dinner offerings at The Bistro before you dive into fluffy pillows for the night. If you still have extra energy, hit the well-equipped fitness center or pool.
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With onsite laundry facilities, plus flat-screen televisions and full kitchens in each room, your stay in Santa Rosa will be as comfortable as a "staycation." Close to everything and as cozy as home, with the added bonus of housekeeping service.
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Find comfortable, inexpensive rooms that include coffee makers, mini fridge, and flat screen TV. Enjoy warm continental breakfast in the morning.
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Sebastopol's privately owned hotel is quietly tucked behind the Gravenstein Station landmark near downtown bistros and shops. A perfect place for wining, dining and biking!
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The newly renovated Sandman is surrounded by award-winning wineries, world-class dining and a host of outdoor and recreational activities.
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Your affordable room comes equipped with a mini fridge, microwave, coffee maker and flat screen TV. Enjoy free wifi and continental breakfast in the morning.
Sleep under towering redwoods in peaceful guest rooms. Most rooms have panoramic Russian River views with private balconies while other rooms have a view of the property gardens.


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An unemployed young man named Deepak (Pradeep Kumar) saves Aarti Gupta (Meena Kumari), a hardworking and dedicated doctor, from drowning, and the two eventually fall in love with each other, although she is already engaged to Dr. Prakash (Ashok Kumar). Although Aarti's father firmly disapproves of this relationship, Deepak and Aarti marry. She moves in with him and his family, which includes his brother, Niranjan (Ramesh Deo), his sister-in-law, Jaswanti (Shashikala), their three children, and Deepak's father (Jagirdar). That leaves the humiliated Prakash determined to get Aarti back, whatever he may have to do. He manages to bring a discord in their marital life, so much so that Deepak asks Aarti to leave, and she returns home to her father. This is followed by Deepak having a serious accident, when Prakash is the only surgeon who can operate on him.
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In Case C-88/03,
ACTION for annulment under Article 230 EC, brought on 24 February 2003,
supported by
having regard to the written procedure and further to the hearing on 6 September2005,
after hearing the Opinion of the Advocate General at the sitting on 20 October 2005,I - 7146 PORTUGAL v COMMISSION
Legal background
Community law
'Save as otherwise provided in this Treaty, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, insofar as it affects trade between Member States, be incompatible with the common market.' I - 7147 JUDGMENT OF 6. 9. 2006 - CASE C-88/03
3 The Commission Notice of 10 December 1998 on the application of the State aid rules to measures relating to direct business taxation (OJ 1998 C 384, p. 3) ('the Notice on State aid in the field of direct taxation') states, in paragraph 2, that it proposes to provide clarification on the classification of aid under Article 87(1) EC in the case of tax measures.
4 Article 87(3) EC provides that the following may be regarded as compatible with the common market:
'(a) aid to promote the economic development of areas where the standard of living is abnormally low or where there is serious under-employment;
5 Article 299(2) EC states that the provisions of the Treaty apply to the French overseas departments, the Azores, Madeira and the Canary Islands. However, the Community legislature may adopt specific measures aimed, in particular, at laying I - 7148 PORTUGAL v COMMISSION
down the conditions for the application of the Treaty to those regions, given that their economic situation and social structure are adversely affected by a number of factors, the permanence and combination of which severely restrict their development.
National legislation
8 The Constitution of the Portuguese Republic of 2 April 1976 provides that 'the Azores and Madeira archipelagos shall be autonomous regions with their own I - 7149 JUDGMENT OF 6. 9. 2006 — CASE C-88/03
9 It is clear from those provisions that the autonomous regions have their own tax revenue as well as part of the State tax revenue, as established by a principle ensuring active national solidarity. Furthermore, the legislative assemblies of those regions have exclusive power under the conditions laid down by a framework law adopted by the Portuguese Republic's National Assembly, to exercise their own fiscal competence and to adapt State taxes to regional particularities.
11 As regards cooperation between the State and the autonomous regions, Article 5(1) to (3) of Law No 13/98 states, in particular:
'1. In discharging the constitutional and statutory duty of solidarity, the State, which is to take account in this regard of the funds available and the need to ensure equal I - 7150 PORTUGAL v COMMISSION
treatment for all parts of its national territory, shall contribute together with the authorities of the autonomous regions to the achievement of economic develop- ment, the correction of inequalities deriving from insularity and to economic and social convergence with the rest of Portugal and the European Union.
12 As stated in point 7 of the grounds of the contested decision, Law No 13/98 also provides that national income and corporation tax constitute revenue for the autonomous regions, under the conditions determined by that law itself. Under Article 37 of the Law, the regional legislative assemblies are authorised to reduce the rates of income and corporation tax applicable there, by up to 30% as compared to those laid down by national legislation. I - 7151 JUDGMENT OF 6. 9. 2006 — CASE C-88/03
1 4 Those reductions apply automatically to all economic operators (natural and legal persons). According to the Portuguese authorities, they are intended, inter alia, to allow undertakings in the Azores to overcome the structural handicaps resulting from their location in an insular region on the periphery of the Community. For that purpose, all persons subject to income or corporation tax in the Azores Region enjoy a reduction in the rate of personal income tax of 20% (15% for 1999) and a reduction in the rate of corporation tax of 30%. The budgetary cost of the reductions is estimated by the Portuguese authorities, as measured by the resulting tax shortfalls, to be approximately EUR 26.25 million a year.
16 Following the examination of the information sent by the Portuguese authorities, the Commission decided to initiate the procedure laid down in Article 88(2) EC, with respect to the part of the scheme concerning reductions in the rate of income tax. In the course of that procedure the Regional Government of the Aland Islands (Finland) sent observations to the Commission in support of the position of the Portuguese authorities.
18 In paragraph 23 of the grounds of that decision, referring to its Notice on State aid in the field of direct taxation, the Commission sets out the criteria which define State aid for the purpose of Article 87(1) EC. The measure concerned must confer an advantage on recipients which relieves them of charges that are normally borne from their budget. Such an advantage must be granted by a Member State or through State resources, in whatever form. The measure concerned must affect competition and trade between Member States. Finally, it must be specific or selective in that it favours certain undertakings or the production of certain goods.
' — [ i ] n s o far as the tax reductions in question apply to firms ... they provide an advantage which relieves them of charges that are normally borne from their budgets, I - 7153 JUDGMENT OF 6. 9. 2006 - CASE C-88/03
— granting a tax reduction involves a loss of tax revenue, which ... "is equivalent to consumption of State resources in the form of fiscal expenditure". In so far as this principle also applies to aid granted by regional or local bodies in the Member States, the tax reductions in question are granted through State resources, i.e. resources which in the Portuguese public finance system are allotted to the Autonomous Region of the Azores,
— the criterion of competition and trade between Member States being affected presupposes that the beneficiary of the measure pursues an economic activity, regardless of the beneficiary's legal status or means of financing. Under settled case-law the criterion of trade being affected is met since the recipient firms carry on an economic activity involving trade between Member States ... . In view of the extent of its sectoral scope and in so far as at least some of the firms concerned will carry on an activity involving trade between Member States, this is the case of the tax reductions under analysis'.
I - 7154 PORTUGAL v COMMISSION
21 The Commission bases that conclusion on the following reasoning, set out in paragraphs 26, 27, 31 and 33 of the grounds of the contested decision.
23 Second, it is not consistent with the concept of aid, which encompasses all measures which relieve charges which are normally borne from the budget of one or more undertakings, regardless of their purpose, justification, objective and the status of the public authority which establishes them or whose budget bears the charge, to submit, as the Portuguese authorities have done, that the benefits of limited territorial scope become general measures in the region concerned simply because they are established by the regional, rather than by the central, authority and that they apply throughout the territory under the regions jurisdiction. 'A distinction based solely on the body that decides the measure would remove all effectiveness from Article 87 [EC], which seeks to cover the measures concerned exclusively according to their effects on competition and Community trade ... .'
24 The Commission adds that 'the present decision does not concern a mechanism that would allow all local authorities of a particular level (regions, districts or others) to introduce and levy local taxes with n o reference at all to national taxation. O n t h e contrary, t h e case in point involves a reduction, applicable solely in the Azores, in the rate of tax established by national legislation and applicable on mainland Portugal. Under the circumstances, the measure adopted by the regional authorities clearly constitutes a derogation from the national tax system'.
25 Third, the reductions in the rate of income tax referred to above cannot be justified by the nature or the general scheme of the Portuguese tax system. The Commission takes the view, in particular, that 'in so far as these reductions do not derive from applying principles such as proportionality or progressive taxation, since o n t h e contrary they favour firms in a specific region regardless of their financial situation, the objectives of regional development attributed to them cannot be considered to be inherent in the Portuguese tax system'.
26 After classifying the measures at issue as State aid, in paragraph 34 of the grounds of the contested decision, the Commission takes the view in paragraph 35 that that aid is operating aid, since it aims to overcome permanent structural handicaps resulting from the insularity of the Azores and t h e region's remoteness from mainland economic centres by reducing undertakings' current expenses. T h e Commission adds that such aid may be authorised if it is intended to offset the additional costs arising in the pursuit of economic activity from the handicaps identified in Article 299(2) EC, in compliance with the conditions laid down in point 4.16.2 of t h e Guidelines o n national regional aid; specifically, it may be justified by its contribution to regional development and by its nature, and if it is of a level proportional to the additional costs it is intended to compensate. I - 7156 PORTUGAL v COMMISSION
29 It should be noted that, in paragraph 18 of the grounds of the contested decision, the Commission remarked on the absence of undertakings from the financial sector among those in the basic sample in the study provided by the Portuguese authorities. The Commission observed that the Portuguese authorities had simply explained such an absence by a lack of statistical data relating to those activities, while acknowledging that it was not possible for them to demonstrate rigorously in relation to such activities that the tax reductions in question were, by their nature and level, capable of resolving the specific problems of the Azores.
32 By order of the President of the Court of 16 September 2003, the United Kingdom of Great Britain and Northern Ireland was granted leave to intervene in support of the Portuguese Republic.
33 By order of the President of the Court of 9 June 2005, the Kingdom of Spain was granted leave to intervene in support of the Portuguese Republic. I - 7158 PORTUGAL v COMMISSION
— declare this action well-founded and, accordingly, annul the contested decision in so far as it classifies the reductions in the rates of income and corporation tax of natural and legal persons having their tax residence in the Azores as State aid;
— alternatively, and without prejudice to the foregoing, declare this action well- founded and annul in part the contested decision, in so far as it declares incompatible with the common market the reductions in the rate of tax applicable to undertakings operating in the financial sector and undertakings which carry on activities of the 'intra-group services' type, and in so far as Article 3 of the decision orders the Portuguese Republic to recover the amount of those reductions;
— order the Commission to pay all the costs, including those incurred by the Portuguese Republic. I - 7159 JUDGMENT OF 6. 9. 2006 - CASE C-88/03
The action
37 The Portuguese Government puts forward three pleas in law in support of its action. First, it submits, the contested decision is vitiated in two respects by an error of law in the application of Article 87(1) EC. Second, that decision is not sufficiently reasoned, which constitutes an infringement of Article 253 EC. Third, it is vitiated by a manifest error of assessment of the facts which influence the application of Article 87(3)(a) EC. I - 7160 PORTUGAL v COMMISSION
3 8 By its first plea, the Portuguese Government submits that the reduced rates of income and corporation tax provided for by Decree No 2/99/A for natural and legal persons established in the Azores are not selective but general measures and that, in any event, the differences in the charges operated by those reductions are justified by the nature or the structure of the Portuguese tax system.
4 0 Next, the Portuguese Government points out that the reduced rates of tax result directly from the founding principles of the Portuguese tax system, in particular the principles of redistribution and national solidarity, and from the degree of autonomy of the region concerned. They are the result of the exercise of constitutional sovereignty and are inspired by the factors set out in Article 299(2) EC, namely I - 7161 JUDGMENT OF 6. 9. 2006 - CASE C-88/03
insularity, difficult climate and the economic dependence of the Azores on a small number of products.
42 According to the Commission, it is clear from the scheme of the Treaty that the selectivity of a measure must be determined by reference to the national framework. To take the region which adopted the measure as the reference framework would be to disregard the functioning and rationale of the Treaty rules on State aid. Even in the absence of substantive selectivity, advantages reserved for undertakings operating in certain regions of a Member State are selective in nature and are therefore capable of constituting State aid. In this case, the contested tax reductions favour undertakings which are liable to tax in the Azores as compared with all other Portuguese undertakings because, in the regions of mainland Portugal, the relevant national taxes cannot be reduced by the local authorities and are therefore applicable in full, which is sufficient for a finding that the contested measure is selective in nature for the purposes of Article 87(1) EC. The fact that the tax reductions concerned were decided on by a body other than the central State is irrelevant: only the effects of the measure, and not its form, may be taken into consideration for the purposes of its classification.
I - 7162 PORTUGAL v COMMISSION
44 As regards the justification for the tax advantages deriving from the nature and general structure of the Portuguese tax system, the Commission submits that that justification may be accepted only if those advantages result from objective differences between taxpayers. That is not the case with regard to the reductions at issue since they apply to all undertakings established in the Azores, whatever their financial situation, and derive from the economic characteristics of the region, which are factors extrinsic to the tax system. The Commission states that the concept of the nature or overall structure of the system refers to the internal logic of the system of compulsory taxation and to the necessary and proportionate technical distinctions which are intended to deal with the objectively different situations to which the levy system applies, and which meet the requirement that such a system must operate in the best possible manner in all the cases covered by it.
47 Therefore, the United Kingdom Government submits, before classifying regional tax rates which are lower than the national tax rate as State aid, the Commission should have had regard to the degree of autonomy of the regional or local authority that established the reduced rates taking into account a number of factors, such as the fact that jurisdiction in tax matters is part of a constitutional system conferring a significant degree of political autonomy on the region, the fact that the decision to reduce the tax rate is taken by a body elected by the population of the region or accountable to that population, and the fact that the financial consequences of that decision are borne by the region and are not offset by subsidies or contributions from other regions or from central government.
51 The Commission adds that the fact that tax reductions applicable in a particular region decided at national level and similar reductions decided by a regional authority are treated in the same way is consistent with the principle that the concept of aid is defined according to the effects of the measure on undertakings or producers, without it being necessary to take account of its causes or aims or the situation of the bodies distributing or managing the aid (Case 173/73 Italy v Commission [1974] ECR 709, paragraphs 27 and 28, and Case 78/76 Steinike & Weinlig [1977] ECR 595, paragraph 21). By contrast, the criteria proposed by the United Kingdom, according to which, 'depending on the circumstances', the framework within which the selectivity of measure is assessed is the region or the Member State as a whole is irreconcilable with that principle and would lead to legal uncertainty liable to hinder the review of State aid.
Commission [2005] ECR I-10901, paragraph 94). However, according to settled case- law, the concept of State aid does not refer to State measures which differentiate between undertakings and which are, therefore, prima facie selective where that differentiation arises from the nature or the overall structure of the system of charges of which they are part (see, to that effect, Case 173/73 Italy v Commission, paragraph 33, and Case C-148/04 Unicredito Italiano [2005] ECR I-11137, paragraph 51).
55 Such an analysis is also required in respect of a measure adopted not by the national legislature but by an infra-State authority, since a measure adopted by a regional authority and not the central power is likely to constitute aid if the conditions laid down by Article 87(1) EC are satisfied (see, Case 248/84 Germany v Commission [1987] ECR 4013, paragraph 17). I - 7166 PORTUGAL v COMMISSION
56 It is clear from the foregoing that in order to determine whether the measure at issue is selective it is appropriate to examine whether, within the context of a particular legal system, that measure constitutes an advantage for certain under- takings in comparison with others which are in a comparable legal and factual situation. The determination of the reference framework has a particular importance in the case of tax measures, since the very existence of an advantage may be established only when compared with 'normal' taxation. The 'normal' tax rate is the rate in force in the geographical area constituting the reference framework.
57 In that connection, the reference framework need not necessarily be defined within the limits of the Member State concerned, so that a measure conferring an advantage in only one part of the national territory is not selective on that ground alone for the purposes of Article 87(1) EC.
58 It is possible that an infra-State body enjoys a legal and factual status which makes it sufficiently autonomous in relation to the central government of a Member State, with the result that, by the measures it adopts, it is that body and not the central government which plays a fundamental role in the definition of the political and economic environment in which undertakings operate. In such a case it is the area in which the infra-State body responsible for the measure exercises its powers, and not the country as a whole, that constitutes the relevant context for the assessment of whether a measure adopted by such a body favours certain undertakings in comparison with others in a comparable legal and factual situation, having regard to the objective pursued by the measure or the legal system concerned.
60 It is true, as the Court has already ruled, that the fact that an aid programme has been adopted by a regional authority does not prevent the application of Article 87(1) EC if the relevant conditions are satisfied (see, to that effect, Case 248/84 Germany v Commission, paragraph 17). Furthermore, as the Commission stated, in paragraph 26 of the grounds of the contested decision, the text of the Treaty itself, which in Article 87(3)(a) and (c) classifies measures intended to 'favour certain undertakings or the production of certain goods' as State aid which may be declared compatible, indicates that benefits whose scope is limited to part of the territory of the State subject to the rules on aid may constitute selective benefits. However, it cannot be inferred from that that a measure is selective, for the purposes of Article 87(1) EC, on the sole ground that it is applicable only in a limited geographical area of a Member State.
63 In point 50 et seą of his Opinion, the Advocate General specifically identified three situations in which the issue of t h e classification as State aid of a measure seeking to establish, in a limited geographical area, tax rates lower t h a n t h e rates in force nationally may arise.
64 In the first situation, the central government unilaterally decides that the applicable national tax rate should be reduced within a defined geographic area. The second situation corresponds to a model for distribution of tax competences in which all the local authorities at the same level (regions, districts or others) have the autonomous power to decide, within the limit of the powers conferred on them, the tax rate applicable in the territory within their competence. The Commission has recognised, as have the Portuguese and United Kingdom Governments, that a measure taken by a local authority in the second situation is not selective because it is impossible to determine a normal tax rate capable of constituting the reference framework.
65 In the third situation described, a regional or local authority adopts, in the exercise of sufficiently a u t o n o m o u s powers in relation t o the central power, a tax rate lower than the national rate and which is applicable only to undertakings present in the territory within its competence.
66 In the latter situation, the legal framework appropriate to determine the selectivity of a tax measure may be limited t o the geographical area concerned where the infra- State body, in particular on account of its status and powers, occupies a fundamental role in t h e definition of t h e political a n d economic environment in which t h e undertakings present o n the territory within its competence operate. I - 7169 JUDGMENT OF 6. 9. 2006 — CASE C-88/03
67 As the Advocate General pointed out in point 54 of his Opinion, in order that a decision taken in such circumstances can be regarded as having been adopted in the exercise of sufficiently autonomous powers, that decision must, first of all, have been taken by a regional or local authority which has, from a constitutional point of view, a political and administrative status separate from that of the central government. Next, it must have been adopted without the central government being able to directly intervene as regards its content. Finally, the financial consequences of a reduction of the national tax rate for undertakings in the region must not be offset by aid or subsidies from other regions or central government.
72 In that regard, it must be observed that, under Article 5(1) of Law No 13/98 and in the context of the adaptation of the national tax system to regional specificities, the constitutional principle of national solidarity was stated to mean that the central State contributes, with the autonomous regional authorities, to the achievement of economic development and the correction of inequalities deriving from insularity and to economic and social convergence with the rest of the national territory.
73 According to Article 32 of that Law, the application of that principle gives rise to a duty incumbent on both the central and regional authorities to promote the correction of inequalities arising from insularity by reducing local tax burden and by an obligation to ensure an appropriate level of public services and private activities.
75 Although the reduction in tax revenue which may result, for the Azores region, from reductions in tax rates may affect the attainment of the objective, recognised by the I - 7171 JUDGMENT OF 6. 9. 2006 — CASE C-88/03
76 It follows that the two aspects of the fiscal policy of the regional government, namely the decision to reduce the regional tax burden by exercising its power to reduce tax rates on revenue and the fulfilment of its task of correcting inequalities deriving from insularity, are inextricably linked and depend, from the financial point of view, on budgetary transfers managed by central government.
77 In that context, it must be held that the decision of the government of the Autonomous Region of the Azores to exercise its power to reduce the rates of national tax on revenue in order to allow economic operators in the region to overcome the structural disadvantages deriving from their insular situation on the periphery of the Community, was not adopted in accordance with all the requirements set out in paragraphs 67 and 68 of this judgment.
79 It follows, as the Commission rightly held in the contested decision, that the reductions in the tax rates at issue are selective and not general measures. I - 7172 PORTUGAL v COMMISSION
81 A measure which creates an exception to the application of the general tax system may be justified by the nature and overall structure of the tax system if the Member State concerned can show that that measure results directly from the basic or guiding principles of its tax system. In that connection, a distinction must be made between, on the one hand, the objectives attributed to a particular tax scheme which are extrinsic to it and, on the other, the mechanisms inherent in the tax system itself which are necessary for the achievement of such objectives.
82 Measures such as those at issue, which apply to all economic operators without any distinction as to their financial circumstances, cannot be regarded as ensuring that for the purpose of redistribution the criterion of ability to pay is observed. Although it is true that the disadvantages related to the insularity of the Azores might, in principle, be suffered by all economic operators regardless of their financial circumstances, the mere fact that the regional tax system is conceived in such a way as to ensure the correction of such inequalities does not allow the conclusion to be drawn that every tax advantage granted by the authorities of the autonomous region concerned is justified by the nature and overall structure of the national tax system. The fact of acting on the basis of a regional development or social cohesion policy is not sufficient in itself to justify a measure adopted within the framework of that policy.
83 Therefore, the Portuguese Government has not shown that the adoption by the Autonomous Region of the Azores of the measures at issue was necessary for the functioning and effectiveness of the general tax system. It simply made a general I - 7173 JUDGMENT OF 6. 9. 2006 — CASE C-88/03
statement to that effect without providing specific evidence in support of it. It has not, therefore, been demonstrated that the measures at issue are justified by the nature or overall structure of the Portuguese tax system.
84 The, Commission was therefore right to hold, in the contested decision, that the difference between the charges resulting from the tax reductions on revenue in question is not justified by the nature or the overall structure of the Portuguese tax system.
85 It follows from all of the foregoing considerations that the first plea in the action must be rejected.
The second plea: inadequate statement of reasons with respect to the existence of an adverse effect on intra-Community trade and significant restrictions on competition
86 By its second plea the Portuguese Government argues essentially that the reasoning in the contested decision does not meet the requirements of Article 253 EC, in so far as that decision fails to set out or justify the impact on trade between Member States of the reductions of tax rates at issue or the significant effect of the distortion of competition resulting from those measures.
87 The Commission denies that contention, basing its argument, inter alia, on the case- law of the Court to the effect that, as regards an aid scheme of general application, it is sufficient to state that at least in respect of certain beneficiaries the measure I - 7174 PORTUGAL v COMMISSION
affects trade and that the Commission is not obliged to give further details in that regard in its decisions (Case C-310/99 Italy v Commission [2002] ECR I-2289). In this case, the tax rate reductions apply to all economic operators liable to tax in the Azores region. Since at least some of the undertakings concerned carry on an activity involving trade between the Member States and subject to Community competition, the decision contains an adequate statement of reasons.
reasons for its decision (Case 57/86 Greece v Commission [1988] ECR 2855, paragraph 15, Joined Cases C-329/93, C-62/95 and C-63/95 Germany v Commission [1996] ECR I-5151, paragraph 52, and Case C-156/98 Germany v Commission, paragraph 98).
90 In this case, it is sufficient to observe, in that connection, that the contested decision sets out clearly and applies to the situation in this case the criteria which must be satisfied in order to constitute State aid.
91 As regards the assessment by the Commission of the effects of the aid on intra- Community trade, it must be held that the contested decision, in paragraph 24 of its grounds, and as indicated in paragraph 19 of this judgment, logically deduced from the characteristics of the system in question and from the general scope of the reduced rates of tax that the result of that system, since those reductions apply to all economic sectors in the Azores, is that at least some of the undertakings concerned carry on economic activities involving such trade and, therefore, trade between Member States is likely to be affected.
92 It follows that the second plea raised by the Portuguese Government, relating to an inadequate statement of reasons, must be rejected.
The third plea: manifest error of assessment in the application of Article 87(3)(a) EC
93 By its third plea, the Portuguese Government complains that the Commission committed a manifest error of assessment in the application of Article 87 (3) (a) EC in I - 7176 PORTUGAL v COMMISSION
excluding from the benefit of the derogation laid down by that provision the reductions in the tax rates at issue as they apply to undertakings carrying out financial activities or activities of the 'intra-group services' type and in holding them incompatible with the common market in Article 2 of the contested decision.
95 The Commission denies having committed any manifest error of assessment and states first of all that it enjoys, in regard to the assessment of the compatibility of aid, a wide margin of discretion the exercise of which requires assessments of an economic and social nature.
96 The Commission submits, second, that the study by the Centre for European Policy Studies on which the Portuguese Government relies is not relevant for the assessment of the compatibility of the reductions of the tax rates applicable to undertakings operating in the financial sector. That study sets out the costs connected to the situation of the region concerned on the periphery of the Community, without quantifying the impact of the additional costs on the various
economic sectors. Although it may legitimately be accepted that all the undertakings located in the Azores Region are confronted with the same permanent structural handicaps, arising from the insular nature of the Azores archipelago and its distance from the economic centres on the mainland, it does not follow that the impact of such handicaps on the additional costs arising from carrying on economic activities are identical in all sectors.
97 According to the Commission, given that the services offered are extremely mobile, the financial sector is in a different situation from other economic sectors in the Azores. For that reason, since the beginning of the proceedings, the Commission has repeatedly requested the Portuguese authorities to provide it with evidence demonstrating that the advantages conferred on the financial sector were justified. The Commission argues that, in the absence of such specific evidence, it was unable, on the basis of the documents provided by the Portuguese authorities, to regard the tax reductions applicable to undertakings operating in that sector as aid compatible with the common market under the derogation provided for in Article 87(3) (a) EC.
98 The Commission states once again that, if a Member State does not provide it with the information requested or provides it only with partial information, the lawfulness of its decision is to be assessed in the light of the information available when the decision was adopted (Case C-382/99 Netherlands v Commission [2002] ECR I-5163, paragraph 49). That principle should be applied even more rigorously in this case since the Portuguese authorities were asked on numerous occasions and the burden of proof that the advantages conferred were justified is on the Member State in accordance with point 4.16.2 of the Guidelines on national regional aid. I - 7178 PORTUGAL v COMMISSION
99 As a preliminary point, it must be recalled that, for the purposes of Article 87(3) EC, the Commission enjoys a wide margin of discretion, the exercise of which involves assessments of an economic and social nature which must be made within a Community context. The Court, in reviewing whether that freedom was lawfully exercised, cannot substitute its own assessment for that of the competent authority but must restrict itself to examining whether the authority's assessment is vitiated by a manifest error or misuse of powers (see, in particular, Case C-310/99 Italy v Commission, paragraph 45, Case C-456/00 France v Commission [2002] ECR I-11949, paragraph 41, and Case C-66/02 Italy v Commission, paragraph 135).
100 The Guidelines on national regional aid prohibit regional aid aimed at reducing an undertakings current expenses, namely operating aid. However, under point 4.16.2 of the Guidelines, in the outermost regions qualifying for exemption under Article 87(3) (a) and (c) EC, operating aid may be authorised in so far as it is intended to offset the additional costs arising in the pursuit of economic activity from the factors identified in Article 299(2) EC, the permanence and combination of which severely restrict the development of such regions.
101 That point of the Guidelines states that it is the task of the Member State concerned to determine the amount of those additional costs and to prove that they are linked to those factors. Such aid must be justified in terms of its contribution to regional development, and its nature; its level is to be proportional to the additional costs it is intended to offset. I - 7179 JUDGMENT OF 6. 9. 2006 — CASE C-88/03
102 It must be observed that, when it argues that the measures at issue fulfil the criteria laid down by the Guidelines not only as regards the sectors of economic activity other than the financial sector, as the Commission recognises in the contested decision, but also as regards the financial sector itself, the Portuguese Government does not dispute the terms of the Guidelines on national regional aid. The Portuguese Government challenges solely the manner in which the Commission applied those guidelines to the financial sector in the Azores region. It takes the view that it has shown that undertakings carrying on financial activities have to contend with the same additional costs arising from the geographical specificity of the region concerned as do any other undertakings located there.
103 As was stated in paragraph 101 of this judgment, according to the Guidelines on national regional aid, it is the task of the Member State which granted the aid to determine the amount and to prove that it is justified in terms of its contribution to regional development and that its level is proportional to the additional costs it is intended to offset. It is clear from the case-file and from paragraph 18 of the grounds of the contested decision that the Portuguese authorities were not in a position to provide such evidence in relation to the financial sector.
104 Although it is true that the contested decision does not state the reason why the Commission deemed it necessary to have quantified evidence with respect to the financial sector, it cannot be inferred from this that the Commission exceeded the limits of its discretion.
105 Therefore, by declaring the part of the aid scheme referred to in Article 1 of the contested decision to be incompatible with the common market, in so far as it applies to undertakings carrying on financial activities, the Commission did not commit a manifest error of assessment.
I - 7180 PORTUGAL v COMMISSION
107 Accordingly, the third plea, alleging infringement of Article 87(3)(a) EC, must be rejected.
108 Since none of the pleas raised by the Portuguese Republic can be upheld, the action must be dismissed. I - 7181 JUDGMENT OF 6. 9. 2006 — CASE C-88/03
109 Under Article 69(2) of the Rules of Procedure, the unsuccessful party is to be ordered to pay the costs if they have been applied for in the successful party's pleadings. Since the Commission has applied for costs and the Portuguese Republic has been unsuccessful, the latter must be ordered to pay the costs. Pursuant to the first subparagraph of Article 69(4) of the Rules of Procedure, the Member States which have intervened in the proceedings must bear their own costs.
3. Orders the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Spain to bear their own costs.


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Why E-Commerce companies need AnalyticsBy Pragya Sugandha On 3 Oct 2017
Ever wondered why your recent purchase on Amazon felt so 'easy' and comfortable? You must have been surprised when a product you just browsed about on one of those e-commerce sites sort of 'appeared' on your Google or Facebook page...
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