# C_2006212EN.01000101.xml

| 2.9.2006 | EN | Official Journal of the European Union | C 212/1 |
| --- | --- | --- | --- |

2.9.2006

EN

Official Journal of the European Union

C 212/1

---

Judgment of the Court (Second Chamber) of 22 June 2006 — Kingdom of Belgium v Commission of the European Communities

(Joined Cases C-182/03 (1) and C-217/03) (2)

1

2

(State aid - Existing aid regime - Tax regime for coordination centres established in Belgium - Application by an association - Admissibility - Commission Decision that the regime does not constitute aid - Change in the Commission's appraisal - Article 87(1) EC - Protection of legitimate expectations - General principle of equal treatment)

(2006/C 212/01)

Language of the case: French

Parties

Applicant: Kingdom of Belgium (represented by: initially by A. Snoecx, and subsequently by E. Dominkovits, Agents, assisted by B. van de Walle de Ghelcke, J. Wouters and P. Kelley, avocats) (Case C-182/03)

Applicant:

Forum 187 ASBL: (represented by: A. Sutton and J. Killick, Barristers) (Case C-217/03)

Defendant: Commission of the European Communities (represented by: G. Rozet, R. Lyal, and V. Di Bucci, Agents)

Defendant:

Re:

Action for annulment of the decision of the Commission of the European Communities C(2003) final of 17 February 2003 concerning the aid scheme implemented by the Kingdom of Belgium in favour of coordination centres established in Belgium inasmuch as it does not authorise the renewal of current authorisations of centres

Operative part of the judgment

The Court:

| 1. | Annuls Commission Decision 2003/757/EC of 17 February 2003 on the aid scheme implemented by Belgium for coordination centres established in Belgium in so far as it does not lay down transitional measures for those coordination centres with an application for renewal of their authorisation pending on the date on which the contested decision was notified or with an authorisation which expired at the same time as or shortly after the notification of the decision; |
| --- | --- |

1.

Annuls Commission Decision 2003/757/EC of 17 February 2003 on the aid scheme implemented by Belgium for coordination centres established in Belgium in so far as it does not lay down transitional measures for those coordination centres with an application for renewal of their authorisation pending on the date on which the contested decision was notified or with an authorisation which expired at the same time as or shortly after the notification of the decision;

| 2. | Rejects the application of Forum 187 ASBL as to the remainder; |
| --- | --- |

2.

Rejects the application of Forum 187 ASBL as to the remainder;

| 3. | Orders the Commission of the European Communities to pay the costs in Case C-182/03 and half of the costs of Forum 187 ASBL in Case C-217/03; |
| --- | --- |

3.

Orders the Commission of the European Communities to pay the costs in Case C-182/03 and half of the costs of Forum 187 ASBL in Case C-217/03;

| 4. | Orders the Commission of the European Communities to pay the costs in Cases C-182/03 R and C-217/03 R. |
| --- | --- |

4.

Orders the Commission of the European Communities to pay the costs in Cases C-182/03 R and C-217/03 R.

---

(1)  OJ C 135 of 7.06.2003.

1

(2)  (T-276/02 – OJ C 289 of 23.11.2002).

2

---