10.6.2005 Official Journal of the European Union L 150/1 II (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 30 June 2004 concerning a series of tax measures which Belgium is planning to implement for maritime transport (notified under document number C(2004) 2040) (Only the Dutch and French texts are authentic) (Text with EEA relevance) (2005/417[EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, (2)  On 19 March 2003 the Commission decided (?) to initiate the formal investigation procedure provided for in Article 6 of Council Regulation (EC) No 659/1999 of 22 March Having regard to the Treaty establishing the European Commu- 1999 laying down detailed rules for the application of nity, and in particular the first subparagraph of Article 88(2) Article 93 of the EC Treaty (3) against particular aspects of thereof, the programme act of 2 August 2002 (with the dossier now registered under the new number C 20/2003) and to approve the remainder of the provisions of the programme Having regard to the Agreement on the European Economic Area, act for the maritime transport sector. and in particular Article 62(1)(a) thereof, Having called on interested parties to submit their comments pur- suant to the provisions cited above () and having regard to their comments, (3) By Royal Decree of 7 May 2003 the Belgian authorities implemented all the provisions of the programme act for Whereas: the maritime sector (Articles 115 to 127 of the said pro- gramme act), specifying in the preamble to the Royal Decree that the decree provided ‘no legal basis to taxpay- ers for claiming vis-a-vis the tax administration or before 1. PROCEDURE the national courts the application of the fiscal aid mea- sures whose compatibility is being investigated by the Commission’ in accordance with the Commission’s deci- 1.1. Procedural overview sion of 19 March 2003. (1) By letter of 14 June 2002 from its Permanent Representa- tion, the Belgian Government gave notification, in accor- dance with Article 88(3) of the Treaty, of a series of tax measures for the merchant navy contained in a draft pro- gramme act. All these measures have been registered in the register of notified aid under N 433/2002. Before the Com- mission could take a decision, the measures in question were included in the programme act of 2 August 2002. (4) By letter of 7 May 2003 the Belgian authorities submitted their comments on the Commission’s decision of 19 March 2003. (?) See note 1. (1) OJ C 145, 21.6.2003, p. 4. (3 OJ L 83,27.3.1999, p. 1.