{
  "url": "https://openlegislation.uk/eu-decision-2005-378/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2005-378/article-1.json",
  "legislation": "eudn/2005/378",
  "legislation_title": "Commission Decision of 8 September 2004 concerning the aid scheme which Belgium is proposing to implement for coordination centres (notified under document number C(2004) 3348) (Only the French and Dutch texts are authentic) (Text with EEA relevance) (2005/378/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2005-378",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "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:\n(a) abolition of the exemptions from withholding tax and capital duty for approved coordination centres;\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2005/378/article/1",
    "retrieved_at": "2026-11-01T15:17:55.234547+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}