L 29/24 Official Journal of the European Union 2.2.2005 COMMISSION COMMISSION DECISION of 30 March 2004 on the aid scheme implemented by the United Kingdom in favour of Gibraltar Qualifying Companies (notified under document number C(2004) 928) (Only the English text is authentic) (Text with EEA relevance) (2005/77/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, 2) Whereas: I. PROCEDURE (1) By letter dated 12 February 1999 (D/50716), the Commission asked the United Kingdom to provide infor- (3) () O] C 26, 30.1.2002, p. 9. mation on a number of tax measures, including the Gibraltar qualifying companies regime. The United Kingdom replied by letter dated 22 July 1999. The Commission requested further information on 23 May 2000 and a reminder was sent on 28 June 2000. The United Kingdom replied on 3 July 2000. By letter dated 12 September 2000, the United Kingdom submitted information on the Exempt Companies regime (A[37430). A meeting was held with the United Kingdom and Gibraltar authorities on 19 October 2000 to discuss Gibraltar's offshore tax schemes, the Qualifying Companies regime and the Exempt Companies regime. Further information in response to questions raised at that meeting were submitted by the United Kingdom on 8 January 2001 (A[30254). By letter dated 11 July 2001 (D/289757), the Commission informed the United Kingdom that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the Gibraltar Qualifying Companies regime. Following an extension of the one month deadline, the United Kingdom replied by letter dated 21 September 2001 (A[37407). By application lodged at the Registry of the Court of First Instance of the European Communities on 7 September 2001, the Government of Gibraltar brought an action for