L 228/20 Official Journal of the European Union 1.9.2009 I (Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory) DECISIONS COMMISSION COMMISSION DECISION of 25 February 2009 on the Aid Scheme C 2/08 (ex N 572/07) on the amendment to the maritime tonnage tax system which Ireland is planning to implement (notified under document C(2009) 688) (Only the English text is authentic) (Text with EEA relevance) (2009/626/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 called on interested parties to submit their comments pursuant to the provision cited above (1), Whereas: 1. PROCEDURE (1) By electronic letters of 3 October 2007 and 19 November 2007, the Irish authorities notified the Commission of an amendment to the existing tonnage tax scheme N 504/02, initially approved by the Commission on 11 December 2002 (2. (2) By letter dated 16 January 2008 (}), the Commission informed Ireland that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the amendment to the scheme. () O] C 117, 14.5.2008, p. 32. (%) Decision C(2002) 4371 final. () SG(2008)D/200091. (3)  The decision was published in the Official Journal of the European Union (¥) on 14 May 2008. Ireland submitted its observations on 29 February 2008. The Commission received no comments from interested parties. 2. DETAILED DESCRIPTION OF THE MEASURE 2.1. The essential provisions of the 2002 tonnage tax (4) The Irish tonnage tax, introduced in 2002, is a ‘tax scheme applicable to shipping companies engaged in seagoing transport. Qualifying companies may choose to have their shipping activities taxed on the basis of the net tonnage of their fleet instead of on the basis of their actual profits. Qualifying companies must opt for the regime within three years from the date of the entry into force of the legislation. Companies having opted for the tonnage tax must remain subject to this regime for a period of 10 years (tonnage tax period). If several qualifying Irish companies are members of the same group of companies, all of them must opt for the tonnage tax system. Business activities other than those subject to the tonnage tax would be taxed on the basis of the normal provisions of corporate taxation. (*) O] C 117, 14.5.2008, p. 32.