My bookmarksSign up free

2005/378/EC: Commission Decision of 8 September 2004… Article 1

2005/378/EC: Commission Decision of 8 September 2004… Article 1

Article 1

The measures provided for by Article 29 of the Law of 24 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.

Read the full instrument →

Other provisions in 2005/378/EC: Commission Decision of 8 September 2004…

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 2005/378/EC: Commission Decision of 8 September 2004… (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

What to look at next