commiss decis septemb aid scheme belgium propos implement coordin centr notifi document number french dutch text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant provis cite regard comment procedur decemb council adopt code conduct busi taxat request commiss examin examin tax system forc member state novemb commiss adopt notic applic state aid rule measur relat direct busi taxat belgian royal decre decemb tax scheme derog ordinari law approv coordin centr coordin centr centr group set council accord point code conduct busi taxat council group code conduct consid scheme constitut harm tax competit measur similarli commiss open formal investig procedur scheme februari procedur close februari commiss decis ec final neg decis pursuant articl treati belgium notifi letter date part preliminari draft law amend royal decre compli criteria laid council group code conduct scheme coordin centr intend replac forc law amend system compani regard incom tax institut system advanc decis tax matter promulg decemb articl law date entri forc articl amend royal decre fix royal decre stage april exchang correspond meet aim obtain inform commiss rule notifi scheme decis authoris aspect scheme initi procedur laid articl treati regard aspect scheme authoris relat principl prior approv centr year period principl advanc decis valid year grant centr principl quot cost quot flat rate method calcul tax base provid method guarante compar taxat obtain independ compani appli rule ordinari law procedur initi regard specif exempt withhold tax specif exempt capit duti taxat abnorm gratuit advantag accord centr commiss decis initi procedur initi decis publish offici journal european union commiss invit interest parti submit comment measur question letter date juli forward perman represent belgium european union juli belgian author commun comment time limit extend respons request letter date octob commiss transmit belgium comment receiv parti belgium gave comment letter date novemb letter date novemb commiss transmit belgian author preliminari comment technic meet commiss offici repres belgian tax administr propos formul belgian author addit meet held belgian prime minist minist financ commission respons competit letter date june belgium confirm term commit made ii detail descript scheme introduct clear procedur summari section scheme subject procedur notifi commiss april commiss approv scheme part initi procedur regard except measur withhold tax capit duti except gratuit advantag discuss commiss belgium undertook abolish withhold tax capit duti exempt specif coordin centr provid law decemb belgium consid altern measur propos regard withhold tax capit duti gener measur scope wider coordin centr notifi commiss articl treati except gratuit advantag accord centr belgium undertak amend law decemb advantag receiv tax treatment similar advantag receiv firm establish belgium purpos decis commiss confin summaris initi measur contain law decemb refer reader initi decis detail descript altern measur propos belgium adapt coordin centr scheme consider except gratuit advantag propos measur withhold tax capit duti gener scope constitut amend scheme notifi measur detail evalu decis coordin centr scheme law decemb legal basi notifi scheme royal decre decemb amend articl law decemb centr individu approv advanc royal decre elig scheme approv centr part multin group meet size criteria conduct activ carri benefit group member approv renew grant centr request period year approv automat repeal centr longer satisfi condit derog ordinari tax system royal decre amend taxabl incom approv centr determin flat rate correspond percentag oper expenditur accord quot cost quot method except gratuit advantag confer centr member group ad tax base obtain cost method altern base includ except gratuit advantag calcul order limit except transfer incom belgian coordin centr centr profit tax full rate corpor tax cost method appli practic centr individu accord arrang laid individu advanc decis feder public servic financ quot advanc decis quot meant legal act feder public servic financ determin accord current provis law appli situat oper taxpay produc fiscal effect valid year publish anonym bind tax administr futur entail tax exempt reduct rule advanc decis set articl law decemb flat rate calcul exempt provid notifi provis withhold tax due dividend incom claim loan yield sale intang movabl asset ow centr contribut increas centr capit exempt proport registr tax capit duti iii reason lead partli approv partli initi formal proceed approv initi decis commiss approv principl accord advanc decis cost arrang consid framework rule provid law decemb give rise state aid initi procedur commiss initi procedur regard aspect coordin centr scheme firstli consid special advantag confer coordin centr group belong exempt withhold tax exempt undertak ordinari tax rule consid exempt specif coordin centr proport tax contribut give econom advantag compar undertak circumst subject thirdli consid failur account except gratuit advantag accord centr calcul tax base addit result appli cost method confer special advantag compar compani tax base calcul accord tradit analyt method revenu expens commiss consid lastli specif advantag justifi natur economi belgian tax system distort competit affect intra commun trade measur appear constitut aid mean articl treati addit except refer articl appli commiss conclud aid stage incompat common market iv comment altern propos belgian author initi decis belgium explain interpret commiss approv cost method undertook adapt rule withhold tax capit duti except gratuit advantag receiv withhold tax belgium undertak abolish specif applic coordin centr exempt withhold tax provid law decemb announc intend replac specif exempt measur gener scope make maintain exempt grant centr extend compani establish belgium capit duti belgium undertak abolish specif applic coordin centr exempt capit duti provid law decemb announc intend replac specif exempt gener measur reduc rate capit duti levi except gratuit advantag belgium undertak adapt coordin centr scheme except gratuit advantag accord centr subject tax rule similar advantag receiv undertak establish belgium current law except gratuit advantag receiv ad taxabl incom obtain cost method altern tax base base except gratuit advantag paragraph initi decis abandon comment interest parti associ feder submit comment behalf undertak repres fédération de entrepris de belgiqu feb american chamber commerc amcham feder coordin distribut servic call centr forum associ centr group own coordin centr submit comment commiss basic describ situat refer rest comment made forum parti measur concern part scheme coordin centr meet criteria describ measur aid gener refer comment made proceed close decis ec short scheme confer select advantag harm competit multin group competitor establish belgian coordin centr equival structur countri benefit compar provis belgium decid abolish exempt withhold tax capit duti law decemb subject proceed commiss think unnecessari give detail argument suppli parti point treatment except gratuit advantag interest parti account advantag cost method cost margin compon coordin centr scheme theoret advantag potenti benefit centr advantag correct intern convent prevent doubl taxat conclud belgium princip trade partner vi assess measur comment belgian author interpret commiss decis authoris cost method belgium want give interpret part initi decis authoris cost method commiss repli belgian author interpret letter shortli decis concern measur commiss express doubt initi decis concern cost method commiss refer initi decis point emphasis authoris assum complianc principl arrang aid charact measur constitut aid cumul satisfi criteria set articl treati measur confer recipi advantag reliev charg born budget advantag confer state resourc affect competit trade member state grant select specif favour undertak product good end formal investig procedur take account argument develop initi decis commiss consid doubt express initi stage notifi measur law decemb remov measur constitut aid mean articl treati advantag tax exempt grant select undertak approv coordin centr group own centr state resourc waiver tax resourc affect competit intra commun trade centr group belong busi definit intern oper oper sector subject trade member state meantim belgium undertaken abolish provis specif coordin centr replac altern measur amend notifi scheme commiss consid justifi detail assess measur origin notifi propos scheme assess decis withhold tax capit duti exempt withhold tax capit duti remov law decemb recit decis replac exempt reduct measur belgian author regard gener specif econom advantag grant longer approv coordin centr longer aid centr mean articl treati except gratuit advantag amend law decemb recit decis effect tax except gratuit advantag receiv coordin centr tax receiv undertak liabl tax ordinari system current ordinari tax law mean except gratuit advantag ad amount obtain cost method condit commiss consid specif econom advantag grant longer approv coordin centr tax treatment except gratuit advantag receiv longer aid mean articl treati belgium announc addit adopt provis exempt case incom deriv except gratuit advantag commiss draw belgium attent determin condit exempt specif favour undertak product good oblig notifi measur constitut aid vii conclus belgium undertaken abolish exempt withhold tax capit duti provid articl law decemb coordin centr approv royal decre replac gener exempt reduct measur favour centr undertak establish belgium belgium undertaken adapt legal administr rule tax except gratuit advantag receiv coordin centr tax receiv undertak liabl tax ordinari system effect abolish grant advantag specif coordin centr compar undertak grant aid centr mean articl treati adopt decis articl measur provid articl law decemb amend system compani regard incom tax institut system advanc decis tax matter constitut aid articl treati subject belgium keep commit abolit exempt withhold tax capit duti approv coordin centr amend scheme approv coordin centr except gratuit advantag receiv coordin centr tax receiv undertak establish belgium subject ordinari tax system articl belgium inform commiss month date notif decis measur compli articl decis address kingdom belgium brussel septemb commiss mario monti member commiss oj oj oj oj moniteur belg ed detail initi decis footnot decis detail consider underli approv initi decis footnot decis footnot januari februari remind articl entri forc determin royal decre express cover rule gener applic calcul tax compani resid establish belgium concept except gratuit advantag articl code de impôt sur le revenu incom tax code explain commentair du code de impôt sur le revenu ir