{
  "url": "https://openlegislation.uk/eu-decision-2016-1699/annex",
  "json_url": "https://openlegislation.uk/eu-decision-2016-1699/annex.json",
  "legislation": "eudn/2016/1699",
  "legislation_title": "Commission Decision (EU) 2016/1699 of 11 January 2016 on the excess profit exemption State aid scheme SA.37667 (2015/C) (ex 2015/NN) implemented by Belgium (notified under document C(2015) 9837) (Only the Dutch and French texts are authentic) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2016-1699",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": "LIST OF RULINGS GRANTED UNDER THE CONTESTED SCHEME",
  "text": "According to information received from Belgium, these companies had not reported any excess profit amounts in their corporate tax returns until fiscal year 2013.\nThis 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.\nSource: Submission by the Belgian authorities of 29 May 2015, following the Opening Decision.\nNo decision\nDate\nCompany\nstart Ruling\nend Ruling\nEBIT exemption (%)\nNPBT exemption (%)\nTotal excess profit in tax return2005-2014\n500.117\n26.5.05\nBASF Antwerpen\nperiode van 3 jaar\n[…]\n500.249\n15.12.05\nEval Europe NV\n1.4.2004\n2009\n[…]\n500.343\n4.5.06\nBASF Antwerpen\nperiode van 4 jaar\n[…]\n600.144\n17.10.06\nCelio International NV\n1.2.2007\n2012\n[…]\n600.279\n21.11.06\n[…]\n1.1.2007\n2012\n[40-60]\n600.460\n30.1.07\nBP Aromatics Limited NV\n1.1.2007\n[40-60]\n[…]\n600.469\n6.2.07\nBASF Antwerpen\nperiode van 5 jaar en 3 jaar\n[…]\n700.064\n8.5.07\n[…]\n8.5.2007\n2012\n700.075\n10.7.07\nThe Heating Company\n10.7.2007\n2012\n[60-80]\n[…]\n700.357\n25.11.08\nLMS International\n1.1.2008\n2013\n[60-80]\n[…]\n700.412\n27.11.07\n[…]\n1.1.2007\n2012\n800.044\n12.8.08\n[…]\n1.1.2008\n2013\n[60-80]\n800.122\n1.7.08\nTekelec International sprl\n1.6.2008\n2013\n[60-80]\n[…]\n800.225\n15.7.08\nVF Europe bvba\n1.1.2010\n2015\n[60-80]\n[…]\n800.231\n13.1.09\nNoble International Europe bvba\n1.9.2007\n2012\n[60-80]\n[…]\n800.346\n9.6.09\n[…]\n1.5.2010\n2015\n800.407\n8.9.09\n[…]\n1.1.2011\n2015\n800.441\n11.3.09\nEval Europe NV\n11.3.2009\n2013\n[…]\n800.445\n13.1.09\nBridgestone Europe NV\n1.1.2006\n2011\n> OM [1-4]\n[…]\n900.161\n26.5.09\nSt Jude Medical CC bvba\n1.1.2009\n2014\n> OM [1-4]\n[…]\n900.417\n22.12.09\nTrane bvba\n1.1.2010\n2015\n[40-60]\n[…]\n900.479\n29.6.10\n[…]\n1.1.2010\n2015\n2010.054\n20.4.10\n[…]\n1.3.2010\n2015\n> OM [1-4]\n2010.106\n20.4.10\nLuciad NV\n1.1.2009\n2014\n[40-60](2009-2011)\n[40-60] (2012-2013)\n[…]\n2010.112\n13.7.10\n[…]\n1.1.2011\n2016\n[60-80]\n2010.239\n6.9.11\nOntex bvba\n1.1.2011\n2016\n[60-80]\n[…]\n2010.277\n7.9.10\n[…]\n[60-80]\n2010.284\n13.7.10\n[…]\n1.1.2010\n2015\n[60-80]\n2010.488\n15.2.11\nDow Corning Europe SA\n1.1.2010\n2015\n> OM [1-4]\n[…]\n2011.028\n22.2.11\nSoudal NV\n1.1.2010\n2015\n[40-60]\n[…]\n2011.201\n13.9.11\nBelgacom Int. Carrier Services\n1.1.2010\n2015\n[20-40]\n[…]\n2011.326\n6.9.11\nAtlas Copco Airpower NV\n1.1.2010\n2015\n[40-60]\n[…]\n2011.337\n8.11.11\nEvonik Oxena Antwerpen NV\n1.1.2012\n2017\n[20-40]\n[…]\n2011.469\n13.12.11\nBP Aromatics Limited NV\n1.1.2012\n[…]\n2011.488\n24.1.12\n[…]\n1.1.2015\n2020\n[60-80]\n2011.542\n28.2.12\nChep Equipment Pooling NV\n1.7.2010\n2015\n[20-40]\n[…]\n2011.569\n26.2.13\nNomacorc\n1.1.2012\n2016\n[60-80]\n[…]\n2011.572\n18.12.12\n[…]\n2012.031\n25.9.12\nPfizer Animal Health SA\n1.12.2012\n2017\n[80-100]\n[…]\n2012.038\n6.3.12\nKinepolis Group NV\n1.1.2012\n2016\n[60-80]\n[…]\n2012.062\n24.5.12\nCelio International NV\n1.2.2012\n2017\n[…]\n2012.066\n3.4.12\n[…]\n1.1.2013\n2018\n[60-80]\n2012.101\n17.4.12\n[…]\n1.1.2014\n2019\n[60-80]\n2012.180\n18.9.12\nFLIR Systems Trading Belgium bvba\n1.8.2012\n[60-80]\n[…]\n2012.182\n18.9.12\n[…]\n31.7.2013\n2015\n[40-60]\n2012.229\n28.8.12\nABI\n1.1.2011\n2016\n[80-100]\n[…]\n2012.229\n29.8.12\nAMPAR\n[80-100]\n[…]\n2012.355\n6.11.12\nKnauf Insulation SPRL\n1.1.2013\n2017\n[60-80]\n[…]\n2012.375\n20.11.12\nCapsugel Belgium NV\n1.1.2012\n2017\n[60-80]\n[…]\n2012.379\n20.11.12\nWabco Europe BVBA\n1.1.2012\n2017\n[40-60]\n[…]\n2012.446\n18.12.12\n[…]\n1.1.2015\n2020\n[60-80]\n2012.468\n26.2.13\nBASF Antwerpen\nperiode van 6 jaar\n[…]\n2013.052\n16.4.13\n[…]\nperiode van 3 jaar\n2013.111\n30.4.13\nDelta Light NV\n31.8.2012\n2016\n[60-80]\n[…]\n2013.138\n17.9.13\n[…]\n1.1.2012\n2017\n[60-80]\n2013.156\n25.6.13\nPunch Powertrain NV\n1.1.2013\n2017\n[60-80]\n[…]\n2013.331\n8.10.13\nPuratos NV\n1.1.2013\n2018\n[40-60]\n[…]\n2013.443\n10.12.13\nOmega Pharma International\n1.1.2013\n2018\n[40-60]\n[…]\n2013.540\n10.12.13\n[…]\n1.1.2014\n2019\n[60-80]\n2013.579\n28.1.14\nEsko Graphics BVBA\n1.1.2012\n2017\n[60-80]\n[…]\n2013.612\n25.2.14\nMagnetrol International NV\n1.1.2012\n2016\n[60-80]\n[…]\n2014.091\n1.4.14\nMayckawa Europe NV\n31.12.2013\n2018\n[60-80]\n[…]\n2014.098\n10.6.14\n[…]\n1.1.2014\n2019\n[60-80]\n2014.173\n13.5.14\n[…]\n1.1.2012\n2016\n[60-80]\n2014.185\n24.6.14\n[…]\n[60-80]\n2014.288\n5.8.14\n[…]\n1.7.2014\n2019\n[60-80]\n2014.609\n23.12.14\n[…]\n1.1.2014\n2019\n[60-80]\nTOTAL excess profit\n[< 2 100 000 000 ]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "According to information received from Belgium, these companies had not reported any excess profit amounts in their corporate tax returns until fiscal year 2013."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2016/1699/annex",
    "retrieved_at": "2026-11-01T15:13:50.270549+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."
}