Case T-34/02: Judgment of the Court of First Instance of 22 February 2006 — Le Levant 001 and Others v Commission (State aid — Concept of interested party — Formal notice to submit comments — Decision to open the procedure provided for in Article 88(2) EC — Tax deduction measure for certain overseas investments — Development aid for shipbuilding — Assessment in the light of Article 87(1) EC — Obligation to state reasons)