28.1.2004 Official Journal of the European Union L 23/1 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 13 May 2003 on the aid scheme implemented by France for headquarters and logistics centres (notified under document number C(2003) 1483) (Only the French text is authentic) (Text with EEA relevance) (2004/76[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 called on interested parties to submit their comments pursuant to the provision cited above (1), and having regard to those comments, Whereas: I. PROCEDURE (1) In 1997 the Ecofin Council adopted a Code of conduct for business taxation (%), with a view to tackling harmful tax competition. In line with the undertaking it gave in connection with that Code, the Commission published in 1998 a Notice on the application of the State aid rules to measures relating to direct business taxation (%) (hereinafter  called the Notice), restating its determination to apply the rules strictly and in accordance with the principle of equality of treatment. The present procedure has to be viewed in this context. (2)  The present procedure is concerned exclusively with the scheme of taxation of headquarters and logistics centres () O] € 302, 27.10.2001, p. 2. () 0JC2,6.1.1998, p. 1. () OJ C 384, 10.12.1998, p. 3. (hereinafter called the scheme) and hence does not cover the scheme of expatriation allowances paid to members of staff of headquarters and logistics centres posted temporarily to France from abroad by other units of the group concerned. (3) By letter dated 12 February 1999 (D/50716), the Commission sent a request for information on the scheme to the French authorities. The latter furnished the requested information by letter dated 7 May 1999 (A[33525). (4)  The Commission’s decision to initiate the procedure was published in the Official Journal of the European Communities (*), inviting interested parties to submit their comments. (5) By letter dated 9 October 2001 (A/37896), the Commission received comments from France in reply to the letter initiating the formal investigation procedure. (6)  The Commission received comments from the American Chamber of Commerce in France (A/39294). By letter dated 14 January 2002, it forwarded them to France (D/50110) to give it the opportunity to react. The Commission has not received any other comments on the subject, whether from France or from any other interested party. (%) See footnote 1.