
Article 1 
The ‘group interest box’ which the Netherlands is planning to implement with respect to the taxation of intra-group flows of interest does not constitute aid within the meaning of Article 87(1) of the Treaty.
Implementation of the scheme is accordingly authorised.
Article 2 
This Decision is addressed to the Kingdom of the Netherlands.
Done at Brussels, 8 July 2009.
For the Commission
Neelie KROES
Member of the Commission