The ‘group interest box’ which the Netherlands is planning to implement with respect to the taxation of intra-group flows of interest does not constitute aid within the meaning of Article 87(1) of the Treaty.
2009/809/EC: Commission Decision of 8 July 2009 on the groepsrentebox scheme which the Netherlands is planning to implement (C 4/07 (ex N 465/06)) (notified under document C(2009) 4511) (Text with EEA relevance)
2009/809/EC: Commission Decision of 8 July 2009 on the groepsrentebox scheme which the Netherlands is planning to implement (C 4/07 (ex N 465/06)) (notified under document C(2009) 4511) (Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) thereof,
Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,
Having called on interested parties to submit their comments pursuant to those provisions(1) and having regard to their comments,
Whereas:
HAS ADOPTED THIS DECISION:
Article 1
Implementation of the scheme is accordingly authorised.
Article 2
This Decision is addressed to the Kingdom of the Netherlands.
Done at Brussels, 8 July 2009.
For the Commission
Neelie Kroes
Member of the Commission