2005/77/EC: Commission Decision of 30 March 2004 on the aid scheme implemented by the United Kingdom in favour of Gibraltar Qualifying Companies (notified under document number C(2004) 928)Text with EEA relevance
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
The State aid which the United Kingdom has implemented under the Qualifying Companies regime, contained in the Gibraltar Income Tax (Amendment) Ordinance of 14 July 1983 and the Gibraltar Income Tax (Qualifying Companies) Rules of 22 September 1983, is incompatible with the common market.
The United Kingdom shall withdraw the scheme referred to in Article 1.
The United Kingdom shall inform the Commission, within two months of notification of this Decision, of the measures taken to comply with it.
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.