L 125/10 Official Journal of the European Union 18.5.2005 COMMISSION COMMISSION DECISION of 8 September 2004 concerning the aid scheme which Belgium is proposing to implement for coordination centres (notified under document number C(2004) 3348) (Only the French and Dutch texts are authentic) (Text with EEA relevance) (2005/378/EC) 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 the provisions cited above (!), and having regard to their comments, Whereas: I. PROCEDURE (), On 1 December 1997 the Council adopted a code of conduct for business taxation (3 and requested the Commission to examine or re-examine the tax systems in force in the Member States. On 11 November 1998 the Commission adopted a notice on the application of the State aid rules to measures relating to direct business taxation (3). (2)  Belgian Royal Decree No 187 of 30 December 1982 provides for a tax scheme derogating from ordinary law for approved coordination centres (coordination centres or centres). The group set up by the Council in accordance with point H of the code of conduct for business taxation (Council group on the code of 0J C 209, 4.9.2003, p. 2. () 0] C 2, 6.1.1998, p. 1. 0] C 384, 10.12.1998, p. 3. conduct) considered that the scheme constituted a harmful tax competition measure. Similarly, the Commission opened a formal investigation procedure into the scheme on 27 February 2002. The procedure was closed on 17 February 2003 by Commission Decision 2003/755/EC, a final negative decision (¥). (3)  Pursuant to Article 88(3) of the Treaty, Belgium notified by letter dated 16 May 2002, the part of a preliminary draft law amending Royal Decree No 187 so as to comply with the criteria laid down by the Council group on the code of conduct. This is therefore a new scheme for coordination centres, which is intended to replace that in force since 1983. The Law amending the system for companies with regard to income taxes and instituting a system of advance decisions on tax matters (°) was promulgated on 24 December 2002. According to Article 32 of the Law, the date for the entry into force of Article 29, which contains the amendments to Royal Decree No 187, will be fixed by royal decree at a later stage. (40 On 23 April 2003, after several exchanges of corre- spondence and meetings aimed at obtaining further information (%), the Commission ruled on the notified scheme. The Decision authorised certain aspects of the scheme and initiated the procedure laid down in Article 88(2) of the Treaty with regard to three other aspects of the scheme. The authorisation related to: 1. the principle of prior approval for the centres for a 10-year period; 2. the principle that advance decisions valid for five years should be granted to the centres; and 3. the principle that the ‘cost plus’ flat-rate method should be used for calcu- lating the tax base, provided that the use of this method guarantees comparable taxation to that obtained, for an independent company, by applying the rules of ordinary law (). The procedure was initiated with regard to: 1. the 4 OJ L 282, 30.10.2003, p. 25. %) Moniteur Belge, 31.12.2002 (Ed 2), p. 58 817. (% () (6) For details, see the initiating Decision (footnote 1 of this Decision). (') For the detailed considerations underlying this approval, see the initiating Decision (footnote 1 of this Decision).