BRIEFLY NOTED: The European Commission said this summer that it is investigating tax breaks given to companies on the Portuguese island of Madeira because the tax breaks may constitute illegal aid . . . . West Virginia is considering increasing its coal tax from 2 cents to 3.5 cents a ton and also increasing fees for mining permits. The changes are expected after the federal government warned West Virginia in August that it would take over inspection of coal mines unless the state hired more staff.