2009/809/EC: Commission Decision of 8 July 2009 on the groepsrentebox scheme which the Netherlands is planning to implement (C 4/07 (ex N 465/06)) (notified under document C(2009) 4511) (Text with EEA relevance)

CELEX: 32009D0809
Document type: DEC_ENTSCHEID
Sector: Legislation
Date of document: 2009-07-08
In force since: 2009-11-04
Status: In force
ELI: http://data.europa.eu/eli/dec/2009/809/oj

Text

Article-level text, parsed from the formex manifestation.

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.

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