"Coordination centres: the end of an era? Not quite…"*Introduction On 17 February 2003, the Commission adopted final negative decisions in its State aid investigations into three special tax schemes. They were the coordination centres regime in Belgium [1], the international financing activities (IFA) regime in the Netherlands [2] and the foreign income scheme in Ireland [3]. The decisions marked an important step in the Commission’s campaign against fiscal aid schemes. The regimes in question had been three of the fifteen corporate tax measures against which the Commission had opened formal State aid action on 11 July 2001. I do not intend to review the background to these fifteen cases here. My colleague, Mehdi Hocine, set out the political and legal context to the Commission’s
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The European Commission adopts final negative decisions in its State aid investigations into three special tax schemes in Belgium, the Netherlands and Ireland
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