2003/601/EC: Commission Decision of 17 February 2003 on aid scheme C54/2001 (ex NN55/2000) Ireland — Foreign Income (Text with EEA relevance) (notified under document number C(2003) 569)

• Articles: 3

Article 1

The State aid scheme in the form of tax exemptions, unlawfully put into effect by Ireland, in breach of Article 88(3) of the EC Treaty, through section 41 of the Finance Act 1988 and section 29 of the Finance Act 1995, consolidated under sections 222 and 847 of the Taxes Consolidation Act 1997, is incompatible with the common market.

Article 2

Outstanding tax exemption certificates issued under section 847 of the Taxes Consolidation Act 1995 shall not be considered State aid within the meaning of Article 87(1) of the Treaty.

Article 3

This Decision is addressed to the Republic of Ireland.

Done at Brussels, 17 February 2003.

For the Commission

Mario Monti

Member of the Commission

(1) OJ C 308, 1.11.2001, p. 2.

(2) OJ C 2, 6.1.1998, p. 1.

(3) OJ C 384, 10.12.1998, p. 3.

(4) See footnote 1.

(5) Report of Code of Conduct Group (Business Taxation) to ECOFIN Council, SN 1401/99, 23.11.1999.

(6) See footnote 2.

(7) See footnote 1.

(8) OJ L 83, 27.3.1999, p. 1.

(9) Judgments of the Court of 14 October 1987 in Case 248/84 Germany v. Commission [1987] ECR 4013, at paragraphs 17-18; of 5 October 1994 in Case C-47/91 Italy v. Commission [1994] ECR I-4635, at paragraphs 20-21; of 17 June 1999 in Case C-75/97 Belgium v. Commission [1999] ECR I-3671, at paragraph 48; of 19 October 2000, Joined Cases C-15/98 and C-105/99, Italy and Sardegna Lines v. Commission [2000] ECR I-8855, at paragraph 51.

(10) See footnote 3.

(11) Commission Communication on the method for the application of Article 92(3)(a) and (c) to regional aid: OJ C 212, 12.8.1988, p. 2.

(12) Point 6, first indent, of the 1988 Communication on regional aid.

(13) See for example Commission Decisions 1996/616/EC, OJ L 274, 26.10.1996, p. 26 and 2002/411/EC, OJ L 144, 1.6.2002, p. 49.

(14) Point 6, first indent, of the 1988 Communication on regional aid.

(15) OJ C 74, 10.3.1998, p. 9; see heading 2.

(16) See for example Article 2 of Commission Decision on the Fiscal Regime in the Azores, SG (2002) 233143.

(17) OJ C 334, 12.12.1995, p. 4.

(18) See for example case C-169/1995, Spain v. Commission ECR [1997] I 135, paragraph 47.

(19) See footnote 8.

(20) Case C-265/85, Van den Bergh en Jurgens BV v. Commission [1987] ECR 1155, at paragraph 44.

(21) Moniteur belge, 13.1.1983 (Dossier No 1982-12-30/69).

(22) Written question No 1735/90, OJ C 63, 11.3.1991, p. 37.