L 31/26 Official Journal of the European Union 6.2.2003 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 22 August 2002 on the aid scheme implemented by Spain in favour of coordination centres in Vizcaya C 48/2001 (ex NN 43/2000) (notified under document number C(2002) 3141) (Only the Spanish text is authentic) (Text with EEA relevance) (2003/81/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Commu- nity, 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 invited interested parties to submit their comments (*) pursuant to the provisions cited above and having regard to their comments, Whereas: I. PROCEDURE In 1997 the Economic and Financial Council adopted a Code of Conduct for business taxation with the objective of tackling harmful tax competition (%). As a result of the commitment made in response to the Code, the Commission published in 1998 a notice on the applica- tion of State aid rules to measures relating to direct busi- ness taxation (°) (the notice), stressing its determination to apply the rules rigorously and to respect the principle of equality of treatment. On the basis of this notice, the Commission undertook to examine or re-examine case by case the tax arrangements in force in the Member States. In this context, the Commission wrote to the Spanish authorities on 12 February 1999 seeking information on various measures including the tax schemes in the 04, 30.10.2001, p. 6. JC3 JC2 61.1998, p. 1. JC3 84,10.12.1998, p. 3. (6) Basque Country and Navarre for coordination centres. None of these measures had been notified to the Commission. By letter dated 21 April 1999, the Spanish authorities supplied the information requested. By letter dated 22 June 2000, the Spanish authorities informed the Commission that the tax schemes for coor- dination centres in Avala and Guiptizcoa had been repealed. By letter dated 8 May 2001, Spain informed the Commission that the tax scheme for coordination centres in Navarre had been repealed and that the Vizcaya scheme was still in force but had not been applied. Since, according to the information available, no aid had been granted under the Avala, Guiptzcoa and Navarre schemes, the Commission dropped its inquiry into them and limited its investigation to the scheme for coordination centres in Vizcaya, which was still in force. By letter dated 11 July 2001, the Commission informed Spain that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of coordination centres in Vizcaya. The Commission decision to initiate the procedure was published in the Official Journal of the European Commu- nities (). The Commission invited interested parties to submit their comments on the aid. (*) See footnote 1.