State aid — Invitation to submit comments pursuant to Article 88(2) of the EC Treaty concerning three tax aid schemes: C 49/99 (ex NN 29/99) — Tax aid in the form of a reduction in the tax base for newly established firms in the province of Álava (Spain); C 50/99 (ex NN 30/99) — Tax aid in the form of a reduction in the tax base for newly established firms in the province of Guipúzcoa (Spain); C 52/99 (ex NN 32/99) — Tax aid in the form of a reduction in the tax base for newly established firms in the province of Vizcaya (Spain) (Text with EEA relevance)