OpenLegislation

Annex LIST OF RULINGS GRANTED UNDER THE CONTESTED SCHEME

United Kingdom

Original text. Later amendments are not shown.

According to information received from Belgium, these companies had not reported any excess profit amounts in their corporate tax returns until fiscal year 2013.

This amount represents the total excess profit reported by the companies in their tax returns but does not provide any indication of the State aid granted.

Source: Submission by the Belgian authorities of 29 May 2015, following the Opening Decision.
No decisionDateCompanystart Rulingend RulingEBIT exemption (%)NPBT exemption (%)Total excess profit in tax return2005-2014
500.11726.5.05BASF Antwerpenperiode van 3 jaar[…]
500.24915.12.05Eval Europe NV1.4.20042009[…]
500.3434.5.06BASF Antwerpenperiode van 4 jaar[…]
600.14417.10.06Celio International NV1.2.20072012[…]
600.27921.11.06[…]f1 1.1.20072012[40-60]
600.46030.1.07BP Aromatics Limited NV1.1.2007[40-60][…]
600.4696.2.07BASF Antwerpenperiode van 5 jaar en 3 jaar[…]
700.0648.5.07[…] 8.5.20072012
700.07510.7.07The Heating Company10.7.20072012[60-80][…]
700.35725.11.08LMS International1.1.20082013[60-80][…]
700.41227.11.07[…] 1.1.20072012
800.04412.8.08[…] 1.1.20082013[60-80]
800.1221.7.08Tekelec International sprl1.6.20082013[60-80][…]
800.22515.7.08VF Europe bvba1.1.20102015[60-80][…]
800.23113.1.09Noble International Europe bvba1.9.20072012[60-80][…]
800.3469.6.09[…] 1.5.20102015
800.4078.9.09[…] 1.1.20112015
800.44111.3.09Eval Europe NV11.3.20092013[…]
800.44513.1.09Bridgestone Europe NV1.1.20062011> OM [1-4][…]
900.16126.5.09St Jude Medical CC bvba1.1.20092014> OM [1-4][…]
900.41722.12.09Trane bvba1.1.20102015[40-60][…]
900.47929.6.10[…] 1.1.20102015
2010.05420.4.10[…] 1.3.20102015> OM [1-4]
2010.10620.4.10Luciad NV1.1.20092014

[40-60](2009-2011)

[40-60] (2012-2013)

[…]
2010.11213.7.10[…] 1.1.20112016[60-80]
2010.2396.9.11Ontex bvba1.1.20112016[60-80][…]
2010.2777.9.10[…] [60-80]
2010.28413.7.10[…] 1.1.20102015[60-80]
2010.48815.2.11Dow Corning Europe SA1.1.20102015> OM [1-4][…]
2011.02822.2.11Soudal NV1.1.20102015[40-60][…]
2011.20113.9.11Belgacom Int. Carrier Services1.1.20102015[20-40][…]
2011.3266.9.11Atlas Copco Airpower NV1.1.20102015[40-60][…]
2011.3378.11.11Evonik Oxena Antwerpen NV1.1.20122017[20-40][…]
2011.46913.12.11BP Aromatics Limited NV1.1.2012[…]
2011.48824.1.12[…] 1.1.20152020[60-80]
2011.54228.2.12Chep Equipment Pooling NV1.7.20102015[20-40][…]
2011.56926.2.13Nomacorc1.1.20122016[60-80][…]
2011.57218.12.12[…]
2012.03125.9.12Pfizer Animal Health SA1.12.20122017[80-100][…]
2012.0386.3.12Kinepolis Group NV1.1.20122016[60-80][…]
2012.06224.5.12Celio International NV1.2.20122017[…]
2012.0663.4.12[…] 1.1.20132018[60-80]
2012.10117.4.12[…] 1.1.20142019[60-80]
2012.18018.9.12FLIR Systems Trading Belgium bvba1.8.2012[60-80][…]
2012.18218.9.12[…] 31.7.20132015[40-60]
2012.22928.8.12ABI1.1.20112016[80-100][…]
2012.22929.8.12AMPAR[80-100][…]
2012.3556.11.12Knauf Insulation SPRL1.1.20132017[60-80][…]
2012.37520.11.12Capsugel Belgium NV1.1.20122017[60-80][…]
2012.37920.11.12Wabco Europe BVBA1.1.20122017[40-60][…]
2012.44618.12.12[…] 1.1.20152020[60-80]
2012.46826.2.13BASF Antwerpenperiode van 6 jaar[…]
2013.05216.4.13[…] periode van 3 jaar
2013.11130.4.13Delta Light NV31.8.20122016[60-80][…]
2013.13817.9.13[…] 1.1.20122017[60-80]
2013.15625.6.13Punch Powertrain NV1.1.20132017[60-80][…]
2013.3318.10.13Puratos NV1.1.20132018[40-60][…]
2013.44310.12.13Omega Pharma International1.1.20132018[40-60][…]
2013.54010.12.13[…] 1.1.20142019[60-80]
2013.57928.1.14Esko Graphics BVBA1.1.20122017[60-80][…]
2013.61225.2.14Magnetrol International NV1.1.20122016[60-80][…]
2014.0911.4.14Mayckawa Europe NV31.12.20132018[60-80][…]
2014.09810.6.14[…] 1.1.20142019[60-80]
2014.17313.5.14[…] 1.1.20122016[60-80]
2014.18524.6.14[…] [60-80]
2014.2885.8.14[…] 1.7.20142019[60-80]
2014.60923.12.14[…] 1.1.20142019[60-80]
TOTAL excess profit [< 2 100 000 000 f2 ]

Annotations

Footnotes

f1

According to information received from Belgium, these companies had not reported any excess profit amounts in their corporate tax returns until fiscal year 2013.

f2

This amount represents the total excess profit reported by the companies in their tax returns but does not provide any indication of the State aid granted.