Joined opinion of Mr Advocate General Geelhoed delivered on 4 March 2004. # Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. # State aid - Article 93(3) of the EC Treaty (now Article 88(3) EC) - Planned aid - Prohibition on the implementation of planned measures before the Commission's final decision - Scope of the prohibition if the aid consists of an exemption from a tax - Persons who may rely on an infringement. # Case C-174/02. # F. J. Pape v Minister van Landbouw, Natuurbeheer en Visserij. # Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. # State aid - Article 93(3) of the EC Treaty (now Article 88(3) EC)- Planned aid - Prohibition on the implementation of planned measures before the Commission's final decision - Tax partly earmarked for financing the aid measure - Tax imposed before approval of the aid. # Case C-175/02. Streekgewest TITJUR
 of the EC Treaty (now Article 88(3) EC) - Plan&WT.cg_s=EULex&){kind=small}
