Commission Decision of 28 October 2009 on State aid C 10/07 (ex NN 13/07) impleme... (32010D0095)
Commission Decision of 28 October 2009 on State aid C 10/07 (ex NN 13/07) implemented by Hungary for tax deductions for intra-group interest (notified under document C(2009) 8130) (Text with EEA relevance)
- COMMISSION DECISION
- of 28 October 2009
- on State aid C 10/07 (ex NN 13/07) implemented by Hungary for tax deductions for intra-group interest
- (notified under document C(2009) 8130)
- (Only the Hungarian text is authentic)
- (Text with EEA relevance)
- (2010/95/EC)
- I.
- PROCEDURE
- II.
- DETAILED DESCRIPTION OF THE MEASURE
- III.
- GROUNDS FOR INITIATING THE PROCEDURE
- IV.
- COMMENTS FROM THE HUNGARIAN AUTHORITIES
- 1.
- De jure exceptions
- 2.
- Intra-group character
- 3.
- Advantage from different foreign regulations
- 4.
- Opt-out possibility on a yearly basis
- 1.
- Justification by the nature or general scheme of the system
- 2.
- Statistics about the application of the measure
- V.
- COMMENTS FROM INTERESTED PARTIES
- VI.
- REACTION FROM HUNGARY TO INTERESTED PARTIES’ COMMENTS
- VII.
- ASSESSMENT
- VII.1.
- Existence of aid within the meaning of Article 87(1) of the EC Treaty
- 1.
- Exclusion of the financial sector
- 2.
- Exclusion of small companies
- 3.
- Optional nature of the measure
- VII.2
- Classification of the scheme as unlawful or existing aid
- VIII.
- CONCLUSION
- Article 1
- Article 2
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