2003/438/EC: Commission Decision of 16 October 2002 on the… Article 1

Article 1

The tax scheme for finance companies implemented by the Grand Duchy of Luxembourg by means of Circular LIR No 120 of 12 June 1989 constitutes State aid which is incompatible with the common market.

Read the full instrument →

Other provisions in 2003/438/EC: Commission Decision of 16 October 2002 on the…

Article 2

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

CitationArticle 1 of 2003/438/EC: Commission Decision of 16 October 2002 on the… (LawPlayer, data as of 2026-07-04)

What to look at next

2003/438/EC: Commission Decision of 16 October 2002 on the…, full textThe complete text of this law, so you can read this section in contextEuropean 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