17.2.2010 Official Journal of the European Union L 423 (Acts adopted before 1 December 2009 under the EC Treaty, the EU Treaty and the Euratom Treaty) 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) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) thereof, Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof, Having called on interested parties to submit their comments pursuant to the provisions cited above (') and having regard to their comments, Whereas: I. PROCEDURE As of January 2003, the Hungarian authorities introduced new provisions for the favourable taxation of net interest income between affiliated companies belonging to the same group. The measure was not notified to the European Commission. By letter dated 19 November 2004, the Commission requested information from the Hungarian authorities which was provided on 14 December 2004. On 21 March 2007, the Commission informed the Republic of Hungary that it had decided to initiate the procedure laid down in Article 88(2) in respect of the scheme. After two extensions of the deadline, the Republic of Hungary replied by letter dated 20 June 2007. () OJ C 142, 27.6.2007, p. 12. (3) ) The Commission Decision to initiate the formal investi- gation procedure was published in the Official Journal of the European Union (%) inviting interested parties to submit their observations. Comments were submitted by the American Chamber of Commerce in Hungary on 20 July 2007, by the Netherlands on 26 July 2007 and by MOL Plc on 26 July 2007. These comments were forwarded to the Republic of Hungary, which replied by e-mail dated 6 September 2007. By letter dated 12 February 2008, the Commission requested additional information from the Hungarian authorities. Answers were provided by submissions dated 28 April 2008, 19 June 2008 and 13 October 2008. By letter dated 24 June 2009, the Hungarian authorities informed the Commission of their intention to abolish the scheme as from 1 January 2010. On 29 June 2009 the Hungarian Parliament passed the 2010 tax law changes, including the elimination of the 50 percent corporate income tax deduction rule on intra- group financing income. The law was published in the Hungarian Gazette on 9 July 2009. The Hungarian authorities submitted further information by e-mail dated 1 October 2009. () See footnote 1.