council decis juli grant aid belgian govern coordin centr establish belgium ec council european union regard treati establish european commun subparagraph articl thereof regard applic made belgian govern letter date belgium accord articl treati inform commiss plan appli decemb undertak authoris act coordin centr royal decre decemb supplement amend subsequ legisl authoris due expir februari decemb special type tax treatment letter letter date regist gener secretariat council belgium submit council reason request decis accord subparagraph articl treati declar measur belgium plan introduc compat common market coordin centr question respons financi administr coordin multin group adopt royal decre decemb supplement amend subsequ legisl belgium introduc special tax arrang coordin centr account natur activ intern environ oper commiss rais object arrang look articl treati adopt commiss notic applic state aid rule measur relat direct busi taxat examin made tax measur derog member state normal tax rule context council proceed code conduct busi taxat framework council discuss tax polici code conduct follow group council meet novemb approv conclus rollback potenti harm arrang effect enterpris subject harm arrang decemb ceas decemb latest arrang grant predetermin period council reserv grant extens decemb arrang account special circumst decis februari commiss declar belgian arrang coordin centr incompat common market decis belgium oblig abolish aid arrang question amend make compat common market effect arrang continu expiri current individu authoris decemb whichev earlier undertak refer belgium applic hold temporari renew authoris royal decre authoris expir januari multin group coordin centr cover plan aid arrang form part made consider invest centr aid belgium plan grant oblig ceas oper belgium cessat activ coordin centr cover aid neg econom social repercuss belgium aid plan temporari intend avoid irrevers loss financi busi job belgium commun enabl beneficiari continu oper belgium period enabl belgium introduc measur coordin centr establish territori facilit reorganis invest multin group question avoid abrupt termin contract contrast absenc special tax arrang coordin centr question period decemb collaps larg multin confid belgian state signific econom repercuss belgium long term commiss decis februari effect arrang coordin centr maintain deadlin fall decemb depend expiri date current authoris commiss decis grant deadlin decemb competit special tax arrang member state applic special measur plan belgium distort competit proport anticip benefit compat balanc dismantl compar special arrang member state depend territori sought council proceed code conduct busi taxat except circumst exist make compat common market aid plan belgium coordin centr authoris decemb authoris expir januari consist grant tax treatment letter decemb urgenc matter imper grant except week period mention paragraph protocol role nation parliament european union annex treati european union treati establish european commun adopt decis articl aid belgium plan grant period decemb undertak authoris decemb act coordin centr royal decre decemb authoris expir februari decemb consid compat common market derog gener rule taxat involv applic normal corpor tax rate theoret tax base variabl percentag oper cost quot cost quot method altern tax base exce tax base result applic quot cost quot method altern tax base includ abnorm benevol advantag receiv centr deduct expens applic special annual tax eur employe ceil eur exempt précompt immobili properti tax build own centr profession activ exempt précompt mobili withhold tax dividend interest royalti paid centr case interest beneficiari subject tax natur person tax legal person exempt précompt mobili withhold tax revenu centr receiv monei deposit exempt registr tax subscript capit increas authoris capit articl decis address kingdom belgium brussel juli council presid magri oj publish offici journal