The partial exemption from payroll tax in favour of young innovative companies implemented by Belgium is compatible with the internal market under Article 107(3)(c) TFEU until 30 June 2014.
Commission Decision (EU) 2015/810 of 23 January 2015 on State aid scheme SA.20326 (2013/C) (ex 2012/NN) implemented by Belgium (notified under document C(2015) 130) (Text with EEA relevance)
Commission Decision (EU) 2015/810 of 23 January 2015 on State aid scheme SA.20326 (2013/C) (ex 2012/NN) implemented by Belgium (notified under document C(2015) 130) (Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof(1),
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 articles(2), and having regard to their comments,
Whereas:
HAS ADOPTED THIS DECISION:
Article 1
Article 2
This Decision is addressed to the Kingdom of Belgium.
Done at Brussels, 23 January 2015.
For the Commission
Margrethe Vestager
Member of the Commission