As the scheme was not targeted at so-called ‘pockets of deprivation’ where high levels of social exclusion exist, the Commission considered that a tax exemption covering the whole of Berlin was disproportionately wide, and the resultant distortion of competition could not be justied under Article 87(1) EC. ose parts of the scheme that were restricted to the other new German Länder (Brandenburg, Mecklenburg-Western Pomerania, Saxony, Saxony-Anhalt and uringia) had already been approved by the Commission.
Αυτά τα τήατα του καθεστώ-το piου piεριορίζονταν στα λοιpiά γερανικά οόσpiονδα κρατίδια (Βραδεβούργο, Με-κλεβούργο-Ποερανία, Σαξονία, Σαξονία-Άνχαλτ και Θουριγγία) είχαν ήδη εγκριθεί αpiό την Εpiιτροpiή.