2.4.2005 Official Journal of the European Union L 85/1 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 30 March 2004 on the aid scheme which the United Kingdom is planning to implement as regards the Govern- ment of Gibraltar Corporation Tax Reform (notified under document number C(2004) 929) (Only the English text is authentic) (Text with EEA relevance) (2005/261/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Com- munity, 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 By letter dated 12 August 2002, registered on 19 August (SG(2002) A/8328), the United Kingdom notified to the Commission, pursuant to Article 88(3) of the EC Treaty, the Government of Gibraltar corporation tax reform (hereinafter the reform). () O] C 300, 4.12.2002, p. 2. ) On 16 October 2002, the Commission decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the reform (C(2002) 3734). This decision was notified to the United Kingdom on 18 October 2002 (SG(2002) D/232221). After an exten- sion of the deadline, the United Kingdom replied by letter dated 16 December 2002 (A/39214). The Commission Decision to initiate the formal investi- gation procedure was published in the Official Journal of the European Communities, inviting interested parties to submit their observations (%). Comments were submitted by the Spanish Confederation of Business Organisations (Confederacion Espafiola de Organizaciones Empresa- riales) on 30 December 2002 (A[39469), by the Aland Executive, Finland (Alands Landskapsstyrelse) on 2 January 2003 (A/30002), by the Spanish Government on 2 and 3 January 2003 (A/30003 and A/30018), and by the Government of Gibraltar on 3 January 2003 (A/ 30011). These comments were forwarded to the United Kingdom, who replied by letter dated 13 February 2003 (A[31313). II. DETAILED DESCRIPTION OF THE MEASURE The description that follows takes account of the modifi- cations to the reform proposals made by the Govern- ment of Gibraltar in response to the opening of the formal State aid investigation procedure. These modifica- tions were set out in the United Kingdom's letter of 16 December 2002. They are summarised in para- graphs 27 to 30 below. () See footnote 1.