2003/601/EC: Commission Decision of 17 February 2003 on aid… Article 1

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.

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CitationArticle 1 of 2003/601/EC: Commission Decision of 17 February 2003 on aid… (LawPlayer, data as of 2026-07-04)

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