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2005/378/EC: Commission Decision of 8 September 2004 concerning the aid scheme which Belgium is proposing to implement for coordination centres (notified under document number C(2004) 3348) (Text with EEA relevance)

2005/378/EC: Commission Decision of 8 September 2004 concerning the aid scheme which Belgium is proposing to implement for coordination centres (notified under document number C(2004) 3348) (Text with EEA relevance)

Decision Β· 3 articles

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†—

Article 1

The measures provided for by Article 29 of the Law of 24Β December 2002 amending the system for companies with regard to income taxes and instituting a system of advance decisions on tax matters do not constitute aid under Article 87(1) of the Treaty, subject to Belgium keeping the following commitments: (a) abolition of the exemptions from withholding tax and capital duty for approved coordination centres; (b) amendment of the scheme for approved coordination centres, so that all the exceptional and gratuitous advantages received by a coordination centre are taxed in the same way as when they are received by another undertaking established in Belgium and subject to the ordinary tax system.

Article 2

Belgium shall inform the Commission, within two months of the date of notification of this Decision, of the measures taken to comply with it.

Article 3

This Decision is addressed to the Kingdom of Belgium.

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Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.

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