Commission Decision (EU) 2016/1699 of 11 January 2016 on the excess profit exemption State aid scheme SA.37667 (2015/C) (ex 2015/NN) implemented by Belgium (notified under document C(2015) 9837) (Text with EEA relevance)

Decision (EU) 2016/1699 · Decision · 6 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

The Excess Profit exemption scheme, based on Article 185(2)(b) of the Belgian Income Tax Code 1992, pursuant to which Belgium granted tax rulings to Belgian entities of multinational corporate groups authorising those entities to exempt part of their profit from corporate income taxation constitutes aid within the meaning of Article 107(1) of the Treaty that is incompatible with the internal market and that was unlawfully put into effect by Belgium in breach of Article 108(3) of the Treaty.

Article 2

(1) Belgium shall recover all incompatible and unlawful aid referred to in Article 1 from the recipients of that aid. (2) Any sums that remain unrecoverable from the recipients of the aid, following the recovery described in the paragraph 1, shall be recovered from the corporate group to which the recipient belongs. (3) The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery. (4) The interest on the sums to be recovered shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004. (5) Belgium shall stop granting the aid referred to in Article 1 and shall cancel all outstanding payments of such aid with effect from the date of adoption of this decision. (6) Belgium shall also reject all requests for an advance ruling concerning the aid referred to in Article 1 submitted to the Ruling Commission and pending on the date of the adoption of this decision.

Article 3

(1) Recovery of the aid referred to in Article 1 shall be immediate and effective. (2) Belgium shall ensure that this Decision is fully implemented within four months following the date of notification of this Decision.

Article 4

(1) Within two months following notification of this Decision, Belgium shall submit the following information: (a) the list of beneficiaries that have received the aid referred to in Article 1 and the total amount of aid received by each of them; (b) the total amount (principal and recovery interests) to be recovered from each beneficiary; (c) a detailed description of the measures already taken and planned to comply with this Decision; (d) documents demonstrating that the beneficiaries have been ordered to repay the aid. (2) Belgium shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid referred to in Article 1 has been completed. It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision. It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiaries.

Article 5

This Decision is addressed to the Kingdom of Belgium.

Supplementary provisions

ANNEXSupplementary provisions

ANNEX LIST OF RULINGS GRANTED UNDER THE CONTESTED SCHEME No decision Date Company start Ruling end Ruling EBIT exemption (%) NPBT exemption (%) Total excess profit in tax return 2005-2014 500.117 26.5.05 BASF Antwerpen periode van 3 jaar […] 500.249 15.12.05 Eval Europe NV 1.4.2004 2009 […] 500.343 4.5.06 BASF Antwerpen periode van 4 jaar […] 600.144 17.10.06 Celio International NV 1.2.2007 2012 […] 600.279 21.11.06 […] ( *1 ) 1.1.2007 2012 [40-60] 600.460 30.1.07 BP Aromatics Limited NV 1.1.2007 [40-60] […] 600.469 6.2.07 BASF Antwerpen periode van 5 jaar en 3 jaar […] 700.064 8.5.07 […] ( *1 ) 8.5.2007 2012 700.075 10.7.07 The Heating Company 10.7.2007 2012 [60-80] […] 700.357 25.11.08 LMS International 1.1.2008 2013 [60-80] […] 700.412 27.11.07 […] ( *1 ) 1.1.2007 2012 800.044 12.8.08 […] ( *1 ) 1.1.2008 2013 [60-80] 800.122 1.7.08 Tekelec International sprl 1.6.2008 2013 [60-80] […] 800.225 15.7.08 VF Europe bvba 1.1.2010 2015 [60-80] […] 800.231 13.1.09 Noble International Europe bvba 1.9.2007 2012 [60-80] […] 800.346 9.6.09 […] ( *1 ) 1.5.2010 2015 800.407 8.9.09 […] ( *1 ) 1.1.2011 2015 800.441 11.3.09 Eval Europe NV 11.3.2009 2013 […] 800.445 13.1.09 Bridgestone Europe NV 1.1.2006 2011 > OM [1-4] […] 900.161 26.5.09 St Jude Medical CC bvba 1.1.2009 2014 > OM [1-4] […] 900.417 22.12.09 Trane bvba 1.1.2010 2015 [40-60] […] 900.479 29.6.10 […] ( *1 ) 1.1.2010 2015 2010.054 20.4.10 […] ( *1 ) 1.3.2010 2015 > OM [1-4] 2010.106 20.4.10 Luciad NV 1.1.2009 2014 [40-60](2009-2011) [40-60] (2012-2013) […] 2010.112 13.7.10 […] ( *1 ) 1.1.2011 2016 [60-80] 2010.239 6.9.11 Ontex bvba 1.1.2011 2016 [60-80] […] 2010.277 7.9.10 […] ( *1 ) [60-80] 2010.284 13.7.10 […] ( *1 ) 1.1.2010 2015 [60-80] 2010.488 15.2.11 Dow Corning Europe SA 1.1.2010 2015 > OM [1-4] […] 2011.028 22.2.11 Soudal NV 1.1.2010 2015 [40-60] […] 2011.201 13.9.11 Belgacom Int. Carrier Services 1.1.2010 2015 [20-40] […] 2011.326 6.9.11 Atlas Copco Airpower NV 1.1.2010 2015 [40-60] […] 2011.337 8.11.11 Evonik Oxena Antwerpen NV 1.1.2012 2017 [20-40] […] 2011.469 13.12.11 BP Aromatics Limited NV 1.1.2012 […] 2011.488 24.1.12 […] ( *1 ) 1.1.2015 2020 [60-80] 2011.542 28.2.12 Chep Equipment Pooling NV 1.7.2010 2015 [20-40] […] 2011.569 26.2.13 Nomacorc 1.1.2012 2016 [60-80] […] 2011.572 18.12.12 […] ( *1 ) 2012.031 25.9.12 Pfizer Animal Health SA 1.12.2012 2017 [80-100] […] 2012.038 6.3.12 Kinepolis Group NV 1.1.2012 2016 [60-80] […] 2012.062 24.5.12 Celio International NV 1.2.2012 2017 […] 2012.066 3.4.12 […] ( *1 ) 1.1.2013 2018 [60-80] 2012.101 17.4.12 […] ( *1 ) 1.1.2014 2019 [60-80] 2012.180 18.9.12 FLIR Systems Trading Belgium bvba 1.8.2012 [60-80] […] 2012.182 18.9.12 […] ( *1 ) 31.7.2013 2015 [40-60] 2012.229 28.8.12 ABI 1.1.2011 2016 [80-100] […] 2012.229 29.8.12 AMPAR [80-100] […] 2012.355 6.11.12 Knauf Insulation SPRL 1.1.2013 2017 [60-80] […] 2012.375 20.11.12 Capsugel Belgium NV 1.1.2012 2017 [60-80] […] 2012.379 20.11.12 Wabco Europe BVBA 1.1.2012 2017 [40-60] […] 2012.446 18.12.12 […] ( *1 ) 1.1.2015 2020 [60-80] 2012.468 26.2.13 BASF Antwerpen periode van 6 jaar […] 2013.052 16.4.13 […] ( *1 ) periode van 3 jaar 2013.111 30.4.13 Delta Light NV 31.8.2012 2016 [60-80] […] 2013.138 17.9.13 […] ( *1 ) 1.1.2012 2017 [60-80] 2013.156 25.6.13 Punch Powertrain NV 1.1.2013 2017 [60-80] […] 2013.331 8.10.13 Puratos NV 1.1.2013 2018 [40-60] […] 2013.443 10.12.13 Omega Pharma International 1.1.2013 2018 [40-60] […] 2013.540 10.12.13 […] ( *1 ) 1.1.2014 2019 [60-80] 2013.579 28.1.14 Esko Graphics BVBA 1.1.2012 2017 [60-80] […] 2013.612 25.2.14 Magnetrol International NV 1.1.2012 2016 [60-80] […] 2014.091 1.4.14 Mayckawa Europe NV 31.12.2013 2018 [60-80] […] 2014.098 10.6.14 […] ( *1 ) 1.1.2014 2019 [60-80] 2014.173 13.5.14 […] ( *1 ) 1.1.2012 2016 [60-80] 2014.185 24.6.14 […] ( *1 ) [60-80] 2014.288 5.8.14 […] ( *1 ) 1.7.2014 2019 [60-80] 2014.609 23.12.14 […] ( *1 ) 1.1.2014 2019 [60-80] TOTAL excess profit [< 2 100 000 000 ( *2 ) ] Source: Submission by the Belgian authorities of 29 May 2015, following the Opening Decision. ( *1 ) According to information received from Belgium, these companies had not reported any excess profit amounts in their corporate tax returns until fiscal year 2013. ( *2 ) This amount represents the total excess profit reported by the companies in their tax returns but does not provide any indication of the State aid granted.

Other acts of the same type

2011/881/EU: Commission Implementing Decision of 21 December 2011 concerning the adoption of a financing decision to support voluntary surveillance studies on honeybee colony losses (notified under document C(2011) 9597)2011/889/EU: Commission Implementing Decision of 21 December 2011 as regards a Union financial aid for the year 2012 to European Union reference laboratories (notified under document C(2011) 9521)2012/16/EU: Decision of the European Parliament and of the Council of 21 December 2011 on mobilisation of the European Globalisation Adjustment Fund, in accordance with point 28 of the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (application EGF/2009/019 FR/Renault from France)2012/394/EU: Commission Decision of 21 December 2011 on the capability with EU law of measures to be taken by Italy pursuant to Article 14 Directive 2010/13/EU of the European Parliament and of the Council on the coordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the provision of audiovisual media services (Audiovisual Media Services Directive)2012/418/EU: Council Decision of 21 December 2011 on the signing, on behalf of the European Union, and provisional application of certain provisions of the Partnership and Cooperation Agreement between the European Union and its Member States, of the one part, and the Republic of Iraq, of the other part 2011/869/EU: Commission Decision of 20 December 2011 amending Decision 2002/364/EC on common technical specifications for in vitro diagnostic medical devices (notified under document C(2011) 9398) Text with EEA relevance 2011/878/EU: Commission Implementing Decision of 20 December 2011 confirming the provisional calculation of average specific CO 2 emissions and specific emissions targets for manufacturers of passenger cars for the calendar year 2010 pursuant to Regulation (EC) No 443/2009 of the European Parliament and of the Council Text with EEA relevance 2012/15/EU: Council Decision of 20 December 2011 repealing Council Decision 2011/491/EU on the signing, on behalf of the European Union, and the provisional application of the Protocol between the European Union and the Kingdom of Morocco setting out the fishing opportunities and financial compensation provided for in the Fisheries Partnership Agreement between the European Community and the Kingdom of Morocco 2012/21/EU: Commission Decision of 20 December 2011 on the application of Article 106(2) of the Treaty on the Functioning of the European Union to State aid in the form of public service compensation granted to certain undertakings entrusted with the operation of services of general economic interest (notified under document C(2011) 9380) Text with EEA relevance 2012/365/EU: Commission Decision of 20 December 2011 on the State aid C 85/01 on ad hoc measures implemented by Portugal in favour of RTP (notified under document C(2011) 9429) Text with EEA relevance 2012/540/EU: Commission Decision of 20 December 2011 on State aid C 25/08 (ex NN 23/08) reform of the arrangements for financing the retirement pensions of civil servants working for France Télécom implemented by the French Republic in favour of France Télécom (notified under document C(2012) 9403) Text with EEA relevance 2013/245/EU: Commission Decision of 20 December 2011 on the State aid C 40/2009 and C 43/2008 for the restructuring of WestLB AG (notified under document C(2011) 9395) Text with EEA relevance

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

What to look at next

Browse all EU Legal ActsEvery instrument by type and year, full text free to read section by sectionEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year European Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview