
Article 1 
The measures provided for by Article 29 of the Law of 24 December 2002 amending the system for companies with regard to income taxes and instituting a system of advance decisions on tax matters do not constitute aid under Article 87(1) of the Treaty, subject to Belgium keeping the following commitments:

((a)) abolition of the exemptions from withholding tax and capital duty for approved coordination centres;
((b)) amendment of the scheme for approved coordination centres, so that all the exceptional and gratuitous advantages received by a coordination centre are taxed in the same way as when they are received by another undertaking established in Belgium and subject to the ordinary tax system.
Article 2 
Belgium shall inform the Commission, within two months of the date of notification of this Decision, of the measures taken to comply with it.
Article 3 
This Decision is addressed to the Kingdom of Belgium.
Done at Brussels, 8 September 2004.
For the Commission
Mario MONTI
Member of the Commission