{
  "url": "https://openlegislation.uk/eu-decision-2016-1699/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2016-1699/article-1.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": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The Excess Profit exemption scheme, based on Article 185(2)(b) of the Belgian Income Tax Code 1992, pursuant to which Belgium granted tax rulings to Belgian entities of multinational corporate groups authorising those entities to exempt part of their profit from corporate income taxation constitutes aid within the meaning of Article 107(1) of the Treaty that is incompatible with the internal market and that was unlawfully put into effect by Belgium in breach of Article 108(3) of the Treaty.",
  "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/2016/1699/article/1",
    "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."
}