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The EC state aid ruling on the Belgian ‘excess profit’ tax scheme

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The European Commission has concluded that selective tax advantages granted by Belgium under its ‘excess profit’ tax scheme are illegal under EU state aid rules. The EC, which opened its investigation in February 2015, says the ruling has benefited at least 35 multinationals, mainly from the EU, which must now return unpaid taxes to Belgium – and estimates that €700m will be recovered.

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