commiss decis februari aid scheme implement belgium coordin centr establish belgium 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 give view pursuant abovement provis regard comment procedur council ecofin approv code conduct busi taxat tackl harm tax competit set ad hoc group examin tax measur code conduct appli undertak code conduct commiss issu notic applic state aid rule measur relat direct busi taxat affirm commit strict applic rule principl equal treatment background commiss act accord state aid rule began examin measur identifi code conduct group harm commiss stress parallel work code conduct group commun polici state aid aim elimin measur distort threaten distort competit common market commiss note progress made goal elimin harm tax competit step member state abolish measur identifi code conduct group harm remov harm aspect measur detail procedur step preced commiss decis februari initi formal investig procedur commiss refer letter belgium occas letter initi procedur recapitul royal decre decemb tax scheme approv coordin centr derog ordinari tax law commiss decid object royal decre form amend bill submit belgian govern april belgian govern notifi decis amend introduc belgian govern correspond bill submit commiss commiss initi formal investig procedur decemb amend propos belgian govern enact august commiss inform belgium march close procedur light amend made belgium order make aid scheme compat articl ec treati articl decemb council adopt code conduct busi taxat ask commiss examin examin tax measur forc member state novemb commiss issu notic applic state aid rule measur relat direct busi taxat notic request inform belgian author februari commiss announc juli scheme consid state aid initi cooper procedur applic exist aid scheme articl council regul ec march lai detail rule applic articl ec treati call belgian author submit comment belgian author criticis procedur demand cooper stage launch member commiss act bodi commiss depart commiss contest approach juli commiss wrote belgium propos measur make scheme compat rule state aid belgian author comment letter septemb inform commiss comment constru accept reject propos measur absenc explicit accept measur time limit light comment made belgian author letter septemb commiss decid februari initi procedur refer articl ec treati accord articl regul ec commiss inform belgium decis letter march origin month deadlin extend belgian author notifi commiss posit letter april state comment mean articl ec treati argument mean articl regul ec relat measur propos commiss letter belgium commun text preliminari draft bill amend royal decre amend made royal decre text subject separ procedur meet belgian author june juli commiss ask belgium inform scheme forc draft scheme notifi extens origin deadlin belgian author repli letter august commiss decis initi procedur publish offici journal european commun commiss ask interest parti make view measur question commiss receiv comment subject interest parti forward belgium letter septemb novemb belgium respond letter octob decemb ii descript measur investig tax scheme coordin centr base royal decre decemb royal decre supplement law april royal decre decemb law decemb repeatedli amend scheme appli present form januari gener explan tax administr contain circular ci rh novemb coordin centr qualifi scheme individu approv royal decre order qualifi approv coordin centr royal decre part group multin charact capit reserv bef billion annual consolid turnov bef billion type preparatori ancillari centralis work allow firm financi sector credit bank insur qualifi final coordin centr emploi equival full time staff belgium end year busi approv coordin centr valid taxabl period taxabl period applic approv made adopt law octob approv renew condit appli origin approv royal decre derog ordinari tax system provid taxabl incom approv coordin centr assess flat rate correspond percentag expenditur oper cost quot cost quot method calcul base centr cost exclud staff cost financi charg corpor tax profit margin principl calcul case case take account work carri centr centr charg servic rate correspond cost percentag profit percentag profit margin provid abnorm absenc object criteria determin percentag profit account rate set coordin centr taxabl profit total expenditur charg deduct busi cost quot deduct expenditur quot except gratuit advantag extend centr member group quot altern tax base quot profit coordin centr tax standard rate corpor tax law april coordin centr exempt properti tax onroerend voorhef précompt immobili build busi purpos law exempt registr duti registratierecht droit enregistr contribut capit increas lastli dividend interest royalti paid coordin centr exempt withhold tax roerend voorhef précompt mobili law april case interest recipi subject tax natur person tax legal person result amend introduc royal decre decemb articl royal decre implement incom tax code state incom receiv coordin centr cash deposit exempt withhold tax exempt withhold tax accompani notion withhold tax payment made centr tax notion sens recipi incom paid centr receiv full amount deduct tax entitl offset notion amount tax final tax bill belgian author notion withhold tax longer appli interest paid centr basi agreement conclud juli dividend payment effect date royalti paid assign januari law decemb introduc annual tax coordin centr effect januari amount eur bef full time member staff emploi coordin centr maximum eur bef centr belgian author scheme appli approv centr financi flow billion euro iii reason institut formal procedur commiss view coordin centr enjoi specif advantag cost method appli signific cost financi charg staff cost exclud calcul tax base profit margin gener set natur work perform taxabl incom calcul compar obtain normal method appli ordinari tax law base differ asset liabil method compli guidelin laid organis econom cooper develop oecd report cost method commiss held coordin centr group belong receiv specif advantag exempt properti tax withhold tax registr duti capit inject exempt firm entitl basi ordinari tax system final commiss held specif advantag justifi natur structur belgian tax system lead competit distort trade member state advers affect measur question regard aid mean articl ec treati except provid articl ec treati appli commiss conclud stage aid measur incompat common market iv comment belgian author interest parti object belgian author commiss regard remark made letter april comment mean articl ec treati associ feder submit comment behalf firm repres verbond van belgisch ondernemingen vbo feder enterpris belgium american chamber commerc amcham forum feder coordin centr distribut centr servic centr call centr locat belgium forum comment belgian govern intend highlight irregular procedur commiss refut alleg scheme involv aid incompat common market argument seek show withdraw favour decis contraven fundament principl commun law found legal certainti legitim expect associ centr group centr comment commiss individu centr gener describ situat date approv staff complement invest endors forum comment list interest parti remain anonym order conceal ident belgian state appear annex decis iv procedur belgian author stand refus accept legal base invok commiss classifi scheme exist aid view chosen procedur compli forum repres approv centr deni exist legal base call commiss abandon action argument put forward support view firstli commiss legitim invok articl regul ec legal base action requir commiss produc evid scheme constitut aid enter forc subsequ aid evolut common market commiss prove evolut place provis regul ec procedur exist aid scheme appli event commiss initi thought measur constitut aid chang mind state scheme constitut aid mean articl ec treati commiss appli procedur exist aid scheme chapter regul strict condit commiss withdraw amend unlaw favour decis retroact effect reason length time produc evid unlaw decis question respect legitim expect interest parti procedur commiss condit met result legal base withdraw scheme thirdli chosen procedur relat exist aid scheme commiss compli legal econom import classifi scheme aid judgment respons commiss depart member commiss act bodi cooper phase properli launch letter juli servic competit director gener decis member commiss juli initi stage result case step procedur relat exist aid scheme omit commiss initi procedur valid reason belgium state letter april argument relat measur propos comment initi procedur iv aid charact scheme belgian author interest parti submit comment argu scheme coordin centr satisfi criteria classifi measur state aid iv econom advantag place interest parti point advantag aris coordin centr result economi scale attribut centralis horizont activ group decis set centr belgium influenc tax measur perceiv favour connect refer exist altern locat attract tax regim addit forum belgian state put forward argument relat individu measur subject procedur initi commiss februari iv exempt properti tax firstli commiss shown tax entail financi charg born compani contrari belgian law numer exempt properti tax compani base employ area area undergo industri restructur innov compani region decre ordin grant exempt tax promot econom growth restructur major compani base belgium benefit form exempt properti tax advantag grant specif coordin centr centr build benefit tax advantag aris exempt properti tax forum centr situat iv exempt capit duti firstli belgium likewis deni capit duti entail financi charg born compani support claim point belgian law exempt capit duti extend compani base employ area connect award subsidi promot invest employ belgium major capit inject belgium benefit form exempt advantag grant specif coordin centr articl council direct eec juli indirect tax rais capit amend act access austria finland sweden state exempt predat juli maintain exempt provid articl law april date date applic articl direct note member state levi capit duti exempt distort competit condit common market result articl ec treati articl consult commiss articl direct refer provis treati applic case condit laid direct grant maintain exempt case fulfil iv exempt withhold tax firstli applic withhold tax regard firm rule ordinari belgian tax system except major financi flow unaffect rule support assert belgian author list numer exempt withhold tax dividend interest claim close relat exempt grant coordin centr sens incom paid resid benefit exempt forum belgian firm avoid deduct withhold tax quot profession investor quot coordin centr profession investor automat exempt withhold tax addit vast major interest payment resid exempt withhold tax scheme present simplif ground centr carri transact group belgian author earlier cite commiss support abolit form deduct sourc accus commiss inconsist object case exempt deduct sourc contrari commiss assert exempt withhold tax receiv incom movabl properti opportun pai tax compens fact tax deduct sourc make higher payment advanc form advanc tax levi thirdli wrong assert exempt withhold tax automat lead complet absenc taxat withhold tax constitut definit tax belgium avoid stipul exempt appli recipi interest payment subject tax natur legal person taxpay withhold tax definit tax fourthli case exempt withhold tax interest deposit receiv coordin centr commiss mistaken percept belgian system grant exempt compani role quot profession investor quot coordin centr preferenti treatment compar compani iv notion withhold tax notion withhold tax reduc result commiss concern measur misplac iv flat rate incom assess cost firstli cost method strongli advoc oecd determin transfer price servic group exclus cost expenditur basi assess compat oecd guidelin state add profit margin order price satisfi competit requir quot arm length quot determin transfer price belgian administr base oecd report addit oecd principl expenditur made countri entiti perman establish subsidiari deduct entiti expenditur made case intermedi margin thirdli singl rate justifi rate appli introduct scheme coordin centr determin taxabl incom belgian establish foreign compani argument belgian administr appli flat rate percentag profit margin categori emploi commiss critic flat rate percentag ignor realiti situat administr practic integr part belgian tax system fourthli scheme disadvantag compar ordinari tax system centr oper result show loss case centr pai tax notion flat rate incom obtain appli cost method flat rate tax eur employe liabl tax normal method understat tax paid centr belgium automat offset level parent compani multin group paid tax worldwid incom exampl cite parent compani unit state finland germani forum argu advantag obtain level group fifthli advantag gain exclud staff cost offset flat rate levi employe personnel tax equival amount compar amount staff cost exclud calcul exclus financi cost justifi subject tax result level taxat exceed incom centr receiv intermedi margin sixthli altern basi assess recit theoret basi serv actual tax base iv state resourc state resourc involv implement scheme coordin centr introduct scheme attract centr belgium contribut belgian state resourc major compani establish belgium benefit exempt withhold tax properti tax capit duti belgian state renounc extra tax revenu iv distort competit advers effect trade member state firstli argument put forward support commiss decis initi procedur superfici theoret concret evid provid competit distort trade advers affect cite judgment court justic european commun belgium consid failur provid adequ reason suffici ground annul wrong ignor tax system member state commiss posit scheme question examin sole context ordinari tax legisl applic belgium unaccept exempt properti tax withhold tax capit duti advers effect trade member state tax sort found member state appar commiss analysi cost method belgium method advantag method appli member state construct compar coordin centr advantag extend coordin centr exist countri commiss unabl demonstr competit trade member state advers affect commiss produc hard evid advers effect thirdli commiss assert pure theoret ground presenc belgian coordin centr multin group advers affect competit trade ignor econom realiti gener tendenc concentr servic provis group coordin centr type entiti justifi reduct cost achiev economi scale forum multin unit respons centralis activ cash flow manag financ account personnel manag compani group multin free set centr belgium question competit distort fourthli argu centr privileg financi situat competit financi market affect financi institut determin condit offer basi independ analysi situat group take account exist coordin centr advantag aris special tax scheme bank base refer rate libor euribor centr absolut influenc iv select specif measur firstli commiss demonstr discretionari power exercis grant advantag scheme contrari administr appli clear rule strictli uniform manner fact approv centr allow engag insur reinsur activ sole due insur legisl permit insur compani undertak activ margin discret exercis tax administr belgian govern believ commiss wrongli lai burden proof door requir show measur justifi natur structur belgian tax system commiss base notic notic impos oblig member state onu commiss demonstr scheme justifi structur belgian tax system justif ground natur structur system firstli inher natur tax system set limit condit advantag disadvantag offer contrari commiss claim belgian system base principl compani quot profession investor quot exempt principl systemat deduct tax sourc recit withhold tax princip intend tax natur legal person releas oblig longer requir declar incom movabl properti subject withhold tax constitut definit tax incom question present regul appli form principl numer except reflect desir legisl includ regul section incom tax code common type tax levi forum inher natur tax system establish principl provid except except necessarili benefit compani exempt regard state aid mean articl ec treati inappropri appli provis articl belgian author numer demonstr compani gener coordin centr exempt withhold tax carri larg number financi transact year exempt total amount withhold tax deduct exce amount tax due year result belgian state compel repai larg sum compani countri appli fortiori coordin centr activ connect centralis cash flow manag cash pool thirdli exempt centr justifi risk doubl taxat withhold tax excess withhold tax collect domest transact repaid state rare account withhold tax levi abroad state withhold tax levi abroad offset tax levi state repai withhold tax levi excess final tax liabil fourthli select denounc commiss justifi measur sole intend compani perform task carri head offic connect point select roughli tax regim prescrib council direct eec juli common system taxat applic case parent compani subsidiari member state amend act access austria finland sweden propos council direct common system taxat applic interest royalti payment made compani member state final gener natur exempt introduc incom paid centr justifi time centr intend promot unfamiliar form financi transact clear point exempt provid appli financi flow iv compat common market belgian govern take view scheme qualifi aid compat common market articl ec treati introduc promot invest employ belgium support cite report king preced royal decre commiss question exempt capit duti compat commun provis subject belgium assert condit formal requir direct eec compli confirm applic exempt compat articl direct state exempt predat juli maintain exempt provid articl law april date date iv legitim expect firstli advantag scheme grant good faith lawfulli approv centr centr invok principl legitim expect order benefit fulli year approv appli legitim expect base commiss decis authoris scheme answer parliamentari question member commiss respons competit confirm commiss object scheme light rule state aid forc time commiss abrupt withdraw favour decis violat fundament principl commun law principl legal certainti legitim expect forum cite european case law stress presumpt legal commiss decis commiss state explain reason decid earlier decis unlaw papier peint reason time alpha steel addresse decis ascertain oblig decis impos gondrand opel austria commiss criticis differ interpret decis previou decis compani kvaerner warnow addresse decis fail appeal month decis longer contest appli commiss declar scheme constitut state aid final commiss approv scheme investig separ measur approv scheme italgrani thirdli commiss ban scheme centr group belong suffer signific loss advantag remain period current approv loss result transfer centr activ belgium foreign countri break long term contract staff financi institut owner build rent result centr obtain approv approv renew import invest made group order organis centr activ adapt structur group view centralis activ involv group question decid set centr belgium invest legitim expect scheme qualifi state aid mean articl ec treati advantag scheme full term approv view remain oper long term reason forum believ commiss back earlier decis stop procedur initi februari associ centr express view separ demand acknowledg faith legitim legal approv grant belgian govern mainten effect scheme end current approv period approv renew expir decemb centr demand renew approv year term present term expir remark belgian author comment interest parti belgium note comment submit indic posit attitud scheme scale invest made interest parti show extent trust legal statu coordin centr belgian eu decis relat belgian author note parti busi world involv express neg view scheme view confirm involv distort competit vi evalu measur vi procedur belgium forum critic fact measur class exist aid legal basi commiss chose take action procedur commiss legal basi regul ec underli legal basi provid articl ec treati underpin state aid relat commiss measur articl lai criteria aid compat common market object criteria commiss room manoeuvr evalu show aid measur meet criteria laid articl prove aid previou decis state contrari regul ec confirm approach defin quot aid quot quot measur fulfil criteria laid articl treati quot matter stake aid mean articl ec treati articl appli establish measur concern class exist aid regul ec term quot aid quot case articl ec treati favour procedur exist aid scheme allow addit opportun interest parti express view propos reject formal inquiri procedur directli applic unlaw aid appli exist aid articl regul ec cover varieti situat relat quot exist aid quot quot approv aid quot class exist aid irrespect expressli approv aid compat common market aid measur tacitli approv commiss object point letter initi procedur provis cover case commiss initi take view measur constitut aid chang mind take view measur aid mean articl treati categori includ aid class exist aid shown aid time entri forc class aid stage result develop common market member state concern modifi commiss drawn conclus firstli articl regul ec applic case belgium forum show impli commiss legal basi pursu inquiri contrari commiss note scheme cover centr characterist aid scheme vi aid charact measur abolish alter aid incompat common market accord articl ec treati aid concern shown exist aid commiss conclud quot aid quot favour procedur quot exist aid quot applic formal investig procedur launch immedi approach unjustifi view situat result decis commiss confirm judgment scheme coordin centr constitut exist aid approv commiss confirm withdraw amend unlaw favour decis recit point letter initi procedur commiss decid withdraw decis provid condit laid case law met commiss take view decis regard withdraw amend earlier decis condit met gener term procedur guarante legal certainti respect legitim expect beneficiari provid procedur establish jeopardis actual applic commun law procedur exist aid rule possibl recov aid grant past decis made retroact procedur implic futur legitim expect person affect respect commiss accept argument deadlin reason withdraw amend unlaw decis pass thirdli complianc procedur exist aid commiss reiter point letter initi procedur quot commiss note letter juli constitut formal final posit initi step lengthi procedur serv purpos enabl belgian author present observ commiss propos measur final request inform invit submit comment mention articl regul lai procedur type previou step regul context request inform injunct pursuant articl request observ accord articl accord establish practic member state object carri commiss depart letter question approv member commiss act bodi quot vi aid charact formal investig procedur take account argument adduc connect decis launch procedur commiss take view doubt voic begin procedur set reason vi econom advantag commiss confirm exempt properti tax withhold tax capit duti imposit notion withhold tax flat rate establish centr taxabl incom set decis result econom advantag mean articl ec treati centr group belong vi exempt properti tax firstli rule applic incom immov properti properti tax levi owner person enjoi usufruct properti irrespect natur person compani legal person belgian foreign resid properti tax tax compani own immov properti belgium except refer compani base employ area innov compani firm restructur area mean repres compani base belgium exagger claim major belgian firm benefit type exempt properti tax simpl fact numer derog constitut suffici justif exempt advantag measur applic rule state aid depend condit circumst grant exempt refer class constitut aid aid compat common market class aid implement unlawfulli belgium compat common market commiss wish place emphasi substanc decis sg address belgium januari connect scheme compani base employ area decis state commiss establish exempt corpor tax properti tax registr duti fall gener prohibit aid enshrin articl ec treati aid question declar compat common market refer made principl decis address belgium sg limit number person organis benefit exempt properti tax show centr deriv benefit measur vi exempt capit duti rule belgium contribut capit subject tax capit duti payabl capit compani mean articl direct eec make contribut belgium accord articl direct properti tax except refer repres major firm subject taxat principl exagger claim belgian compani benefit type exempt capit duti final argument cite end recit applic context mutati mutandi justif reject comparison exempt grant compani base employ area final refer opinion express council commiss favour abolit capit duti appear paradox payment capit duti rule belgium grant exempt centr step direct involv discrimin centr enjoi advantag compani base belgian territori direct eec provid abolit capit duti regul harmonis keep nation except stringent framework articl exempt question compli framework vi exempt withhold tax properti tax capit duti commiss confirm exempt withhold tax constitut econom advantag enjoi centr group belong confirm notabl withhold tax deduct condit provid belgian ordinari law tax firm subject gener exempt incom paid centr extend exempt provid ordinari law constitut econom advantag centr group belong advantag deriv exempt li defer payment final tax mitig final tax taxat incom movabl properti question argument cite belgium forum accept reason firstli argu exist exempt firm recours justifi fact exempt exist context matter compani exempt firm oblig pai deduct withhold tax differ applic withhold tax exempt confer beneficiari advantag enjoi beneficiari differ potenti caught articl ec treati determin advantag confer fact constitut aid compat common market assess true greater part incom paid compani base belgium subject exempt ordinari law belgian law confer gener exempt withhold tax link statu parti pai incom confer exempt situat liabl parti concern compar centr exempt establish law royal decre section belgian incom tax code restrict crown refrain levi withhold tax incom parti ident establish restrict emphasis special natur gener exempt belgian law exempt set royal decre implement incom tax code grant subject stringent condit appli exempt confer profession investor mean cover gener exempt compar grant centr compani group belong instanc type incom list cover exempt case centr firm subject ordinari law incom paid foreign compani base european union countri belgium conclud agreement avoid doubl taxat incom paid compani base belgium european union meet criteria laid direct eec incom paid compani base countri belgium conclud agreement provid taxat sourc taxat limit exempt appli resid subject stringent condit confin incom saver resid belgium comparison relev context analysi state aid relat tax concess grant firm saver argument relat advanc payment tax relev case notabl parti receiv incom entiti base belgium pai tax belgium subject penalti advanc payment made case parti receiv incom pai tax belgium enjoi econom advantag withhold tax levi advanc payment made voluntarili time accord calendar chosen compani depend estim taxabl revenu loss make compani compani low taxabl incom oblig wait advanc payment made refund thirdli ordinari law withhold tax final belgian tax incom paid saver natur person associ subject taxat incom accru legal person incom paid foreign compani unabl incom offset refund countri destin case gener exempt grant incom paid centr benefici compani group base abroad withhold tax final tax fourthli true claim incom deposit compani capac quot profession investor quot exempt withhold tax case appli articl royal decre implement incom tax code ensur centr quot profession investor quot benefit exempt appli incom vi notion withhold tax commiss confirm assign notion withhold tax constitut advantag fact percentag reduc necessarili interest receiv long term loan conclud prior benefit notion withhold tax fact measur exist scheme repres potenti risk competit trade member state percentag reduc measur abolish matter principl percentag adjust ordinari royal decre vi flat rate incom assess cost firstli oecd guidelin profit margin order price compli competit condit except appli occasion cost born compani pass circumst appli cost born coordin centr regular basi connect activ establish instanc centr staff cost financi cost incur connect cash manag financ activ essenti cost make major contribut enabl centr earn revenu justif exclud cost basi light oecd criteria establish transfer price forum draw comparison entiti perman establish commiss accept comparison firstli entiti meet extrem restrict condit centr accredit royal decre satisfi centr definit compani belgian law perman establish belong compani belgian law entiti act behalf entiti transpar belgium tax concern taxabl incom entiti incom directli taxabl auspic supervisori entiti purpos cost method belgium essenti reconstruct tax base centr work benefit final impli amount cost equal benefit accru incom transact view aim transpar regard tax situat impli sum deduct cost parti cost pass equal benefit incorpor tax base parti respons pass cost appli cost method impli longer automat link incom report belgium incom tax belgium sum deduct parti cost pass necessarili sum calcul tax base thirdli conclud fact percentag appli establish taxabl incom belgian branch belgian compani practic compat treati commiss criticis fact singl uniform percentag appli activ make imposs centr obtain tax base line principl free competit long stand practic impli branch centr percentag refer point percentag averag accept belgian branch foreign compani concern argument contrari show low centr automat appli greatli reduc cost base final administr practic legal basi unaccept percentag origin context constitu part ordinari law belgian tax system fourthli fact scheme appear disadvantag centr event account loss neutral point view group parent compani tax worldwid incom undoubtedli mean advantag compani conclud advantag compani situat centr activ confin preparatori ancillari activ impli limit risk account loss reason applic cost method justifi taxat parent compani worldwid incom note countri situat appli minor except parent compani base countri guarante tax concess grant centr offset level parent compani fifthli flat rate tax staff bef eur employe justif exclud staff cost cost base tax introduc cost system intend compens exclus staff cost cost base restrict member staff receiv approv centr emploi peopl undertak year set maximum amount tax set bef million eur ceil tax relat number employe guarante taxat compar obtain staff cost includ cost base exclus expens argument cite forum correct point fact cost method reconstruct incom financi activ circumst conclud argument cost exclud cost base systemat altern method quantifi incom financi activ sixthli commiss take view purpos altern base limit impact abus base compar obtain tradit method base account result altern base includ special advantag grant centr advantag quid pro quo inelig expenditur sum subject taxat compani ad account profit cost method seek reconstruct centr purpos appli oecd rule establish transfer price close price obtain condit free competit accord rule accept transnat corpor tax author member state concern rule make establish divis revenu account purpos branch corpor base member state method make member state tax corpor question accord tax base compar obtain calcul differ asset liabil compani oper environ subject free competit case belgium compar base subject normal rate corpor tax ultim object establish compar amount tax achiev applic cost method confer advantag commiss view cost method belgium part scheme cover centr guarante incom free competit account guarante taxat compar appli compani subject ordinari tax system cumul effect exclud signific cost cost base applic singl rate gener set differenti type activ carri centr reduc tax confer econom advantag refer articl ec treati vi state resourc commiss stand view econom advantag refer recit paid state resourc appli special scheme coordin centr base belgium impli reduct tax comparison ordinari law mean belgian state forfeit proport tax revenu increas tax revenu refer base comparison total tax revenu belgian compani introduct scheme present date issu measur constitut aid assess individu basi refer beneficiari compani time order establish individu compani receiv state contribut financ public good servic case form aid justifi aid ensur compani persuad set member state futur taxabl incom increas discourag leav countri question fact belgium forfeit tax revenu exempt irrelev assess exempt question constitut aid mention decis exempt refer class incompat compat state aid state aid depend individu characterist state resourc rule sort measur vi distort competit advers effect trade member state commiss stand view advantag refer decis distort competit compani base belgium risk distort distort affect intra commun trade case law european court justic note point notic quot mere fact aid strengthen firm posit compar firm competitor intra commun trade conclus drawn intra commun trade affect quot firstli commiss believ provid suffici albeit concis justif aspect decis initi procedur point letter initi procedur judgment refer footnot paragraph judgment statement reason requir articl ec treati articl measur issu disclos clear unequivoc fashion reason institut adopt measur question enabl person concern ascertain reason measur enabl compet commun court exercis power review requir state reason evalu circumst case court reason relev fact point law decis state aid court rule case circumst aid grant show liabl affect trade member state distort threaten distort competit commiss set circumst statement reason decis argument set centr advantag enjoi strengthen competit posit sector servic provid member group sector compet directli organis includ financi institut trust consult specialis tax recruit addit strengthen competit posit firm belong group activ numer econom sector sector characteris intens intern intra commun trade larg multin corpor compet directli multin local firm size exist compar compet provis member state justif alloc state aid centr scheme measur analys context tax system member concern measur class gener measur compat aid incompat aid depend inher characterist descript automat rule exist distort competit advers impact trade commiss take view belgium demand empir demonstr distort competit advers impact trade connect refer judgment case thirdli commiss awar phenomenon concentr activ multin group entiti coordin centr critic provid reason concentr economi scale suppos lead accept set entiti conjunct specif tax scheme consider favour ordinari law commiss reject argument multin corpor entiti set belgium countri argument base assumpt competitor larg multin group intra commun trade larg multin group assumpt unwarr local firm smaller multin group engag intra commun trade elig tax advantag grant coordin centr fourthli group benefit directli indirectli financi advantag confer tax scheme applic coordin centr advantag strengthen group financi posit affect rate bank strengthen financi posit give access favour condit vi select specif measur commiss confirm advantag specif favour compani refer articl ec treati scheme directli applic coordin centr directli indirectli compani multin group centr necessarili belong select natur applic result region sector criteria compulsori criteria centr group belong satisfi order approv advantag scheme recit criteria includ relat size multin charact group natur type activ carri argument set interest parti chang commiss view select natur applic absenc justif inher natur structur tax system firstli discretionari power commiss accept argument carri insur reinsur activ contest fact administr power discret grant withhold approv centr specif featur scheme repeat convict discretionari power decid standard percentag set administr circular set systemat applic singl low percentag limit base appli reduc tax base give rise econom advantag refer articl ec treati notic establish oblig member state stage procedur commiss explain reason judg measur question select deni justif base natur structur scheme order allai doubt express commiss member state demonstr measur select possibl prove specif measur justifi natur structur tax system result scheme regard gener measur absenc convinc argument commiss conclud view measur select found justif ground natur structur system argument withhold tax set recit unconvinc reason firstli withhold tax introduc form taxat true claim main purpos tax natur legal person oblig declar incom subject withhold tax tax exempt refer exist exempt justifi natur structur belgian tax system specif select criteria establish law centr justifi exempt class constitut aid constitut compat incompat aid depend inher characterist instanc announc employ zone scheme commiss explicitli class aid exempt withhold tax capit duti confer compani base employ zone declar compat common market exempt provid ordinari law respect incom paid resid interest parti refer gener condit limit quot resid saver quot natur person movabl properti produc incom practis profession activ belgian author show deduct withhold tax incompat cash pool irrelev context erron assumpt made compani receiv incom pai tax belgium case ordinari law suffici exempt transact withhold tax purpos procedur make withhold tax obligatori transact carri centr relat exempt provid ordinari law centr continu chanc coordin centr deduct withhold tax incom paid restrict case incom paid taxpay unabl avail gener exempt provid belgian eu law intern agreement sign belgium case centr simpli expos risk compani engag activ group satisfi condit laid royal decre thirdli risk doubl intern taxat firm engag activ coordin centr cover exempt scheme extens network intern agreement conclud belgium risk confin transact countri belgium conclud agreement fourthli indic activ perform head offic necessarili benefit exempt scheme argument present justifi select criteria restrict access scheme basi natur structur scheme firm belong smaller group activ confin countri perform activ head offic qualifi inclus scheme select natur scheme direct eec royal decre condit relat percentag share held firm parent compani firm subsidiari durat share event adopt direct council ensur member state tax regul harmonis provid line obligatori provis direct futur longer attribut member state class state aid final explan aros exempt centr transact view innov natur financi instrument develop rate longer invok advoc special scheme coordin centr current preval type financi instrument argument confirm evolut market centr oper vi compat common market order compat common market aid scheme strictli conform situat articl ec treati examin argument present interest parti commiss confirm scheme coordin centr satisfi except contain provis scheme aim individu consum intend make good damag caus except occurr remedi disturb belgian economi promot execut import project common european interest promot cultur heritag conserv invest centr evid provid show correspond initi invest qualifi aid point guidelin nation region aid larg firm categori coordin centr belong invest aid allow region cover except provid articl final job creation guidelin aid employ state level aid exce stimul job creation case consider commiss conclud tax advantag aris scheme coordin centr depend volum activ gener centr number job creat tax advantag extend centr connect invest job creation specif project repres perman reduct charg constitut oper aid oper aid principl prohibit point guidelin nation region aid state aid exception allow region cover derog provid articl belgium cover derog aid measur question affect trade condit extent contrari common interest cover exempt provid articl comparison employ area approv commiss relev argument compat measur common market examin evolut commiss polici matter suffic decis relat employ zone wallonia flander experienc high unemploy time commiss categor rule creation employ area brussel region coordin centr base brussel region exempt capit duti commiss believ aid incompat common market context present decis compat term direct eec commiss reserv deal question suitabl context vi legitim expect commiss recognis legitim expect part beneficiari scheme commiss centr hold approv decemb continu enjoi benefit scheme end period approv ongo time present decis decemb latest view base ground issu approv tax administr assum approv centr compli condit benefit exempt scheme royal decre year prove year condit met administr found condit longer met centr exclud scheme futur accord belgian constitut agreement relat fact scheme implement give legal guarante scheme stood date approv grant maintain year contractu undertak administr approv centr advantag confer interpret support repli belgian state refer civil liabil connect loss compani suffer contractu liabil compani belgian european case law refer belgian state parti respect principl legal certainti legitim expect light care read judgment show commiss withdraw decis retroact forc strict condit allow reason time appli procedur exist aid commiss action retroact forc recov aid judgment state commiss futur withdraw decis unjustifi hardship compani involv procedur exist aid guarante legal certainti compani allow commiss option provid transit period phase scheme context commiss believ account comment belgian state interest parti major invest made compani concern group belong invest relat creation develop infrastructur centr made organis structur network procedur distribut activ group long term commit made staff properti compani financi institut approv guarante continu exist advantag natur scheme commiss admit centr establish invest made commit enter reason legitim expect degre continu econom condit includ tax regim commiss decid transit period cost scheme present beneficiari gradual phase approv repres continu scheme advantag charact approv period commiss believ circumst confer scheme renew present approv expir view explicit restrict approv ten year imposs legitim expect creat automat renew amount approv theoret vii conclus commiss conclud tax scheme cover coordin centr belgium incompat common market measur remedi incompat compon abolish amend date notif decis beneficiari longer cover scheme section thereof maintain renew exist approv commiss note centr approv benefit scheme decemb centr cover scheme commiss acknowledg decis approv royal decre repli parliamentari question member commiss respons competit gave rise legitim expect scheme violat rule state aid enshrin treati view substanti invest made basi respect legitim expect legal certainti beneficiari justifi reason period elimin scheme impact exist approv centr commiss take view reason period end decemb centr approv expir date longer make approv deadlin date approv laps rate decemb unlaw grant maintain tax concess question adopt decis articl tax scheme oper belgium benefit coordin centr approv royal decre constitut aid incompat common market articl belgium requir withdraw aid refer articl amend make compat common market date notif decis benefit scheme section thereof longer grant beneficiari maintain renew exist agreement regard centr approv decemb scheme maintain expiri date individu approv appli date notif decis decemb latest accord paragraph approv renew prior date benefit scheme dealt decis longer grant temporarili articl belgium inform commiss month date public decis measur compli articl decis address kingdom belgium brussel februari commiss mario monti member commiss oj oj oj footnot oj letter sg footnot request march scheme notifi regist number letter comp juli footnot letter comp law decemb law august royal decre novemb law decemb law octob law april multin charact determin basi criteria establish subsidiari countri turnov achiev abroad capit invest abroad requir multin group pursu activ countri introduc law august advertis suppli collect inform insur reinsur scientif research contact nation intern author centralis activ area account administr data process centralis financi transact hedg risk exchang rate fluctuat ancillari preparatori work compani group recit propos measur oj articl itc refer quot profession investor quot categori taxpay elig exempt withhold tax quot financi institut quot quot semi public organis field social secur quot quot resid saver quot commentaar van het wetboek van de inkomstenbelastingen commentari incom tax code itc recit join case italian republ commiss sardegna line commiss ecr tax incom resid natur person resid legal person domest compani resid subdivid taxpay natur person compani oj oj answer juli written question mr de vri commiss oj case papier peint commiss ecr paragraph case alpha steel commiss ecr case gondrand commiss ecr paragraph case opel austria council ecr ii paragraph join case kvaerner warnow werft commiss ecr ii case itali commiss ecr paragraph bank leas compani cost comput network softwar financi circuit notabl case cargil commiss ecr case de compt parliament ecr letter commiss launch phase cooper belgium mean built unbuilt immov properti includ materi equip immov ow intrins natur put region aid scheme law decemb articl ff code registr mortgag court fee belgian state social insur institut financi institut bank insur compani invest fund compani stock exchang case philip morri commiss ecr footnot oj oj footnot