146The Court also notes that the Federal Republic of Germany, in its letter of 2 October 2000 referred to in paragraph 135 above, had drawn the Commission's attention to the fresh notification of aid granted to the subsidiaries concerned as part of their second restructuring, an observation moreover included in recital 41 of the contested decision. The Commission could not have been unaware, at the time it adopted the contested decision, that it had decided on 1 February 2001, that is, approximately two months before the adoption of the contested decision, to open a formal investigation procedure with respect to restructuring aid for the company ZEMAG, the text of which is included in the invitation to submit observations published in the Official Journal of the European Communities (OJ 2001 C 133, p. 3), in which it stated that of the amount of aid to that company as from 1 January 1997, aid amounting to DEM 107000 is assessed as part of the decision on the Case C-41/99 Lintra Beteiligungsholding GmbH, as part of the procedure having led to the adoption of the contested decision. In those circumstances, it was for the Commission at least to state the reasons for the difference between that amount ascribed to the company ZEMAG and the amount used in the contested decision.
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