16.7.2003 Official Journal of the European Union L177)17 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 5 September 2002 on the aid scheme implemented by Germany for control and coordination centres (notified under document number C(2002) 3298) (Only the German text is authentic) (Text with EEA relevance) (2003/512/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Com- munity, 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 ('), Whereas: I. PROCEDURE (1) By letter dated 12 February 1999 (D[50716), the Commission asked Germany to submit more detailed information on the scheme of direct company taxation for control and coordination centres of foreign compa- nies. The scheme had not been notified to the Commis- sion. By letter EC3-714725/12 dated 26 May 1999, Germany submitted a description of the scheme and answered the points the Commission had made. (2) By letter dated 11 July 2001 (SG 2001 D/289745), the Commission informed Germany that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the scheme. Germany submitted its comments on 11 September 2001 by letter EC3- F2516-101/01. (3)  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 scheme. () O] C 304, 30.10.2001, p. 2. () See footnote 1. (4  The Commission received no comments from interested parties. II. DETAILED DESCRIPTION OF THE MEASURE (5)  The treatment of control and coordination centres of foreign companies in Germany used to be governed by a Federal Finance Ministry Order, the Administrative Order for the treatment of control and coordination centres of foreign companies in accordance with German double taxation Treaties (hereinafter ‘the Order’; see letter of the Federal Finance Minister dated 24 August 1984) (Verwal- tungsanweisung fir die Behandlung von Kontroll- und Koordinierungsstellen auslindischer Konzerne nach den deutschen Doppelbesteuerungsabkommen) (°). According to information available, the Order was repealed with effect from 31 December 2000. (6)  The Order applies to control and coordination centres that control and/or coordinate the activities of subsidi- aries and permanent establishments of foreign compa- nies in Germany and other countries. (7)  The Order describes what kind of activities control and coordination centres may carry on in order to be eligible for special tax treatment. It is clear from the description that the tasks allowed are exclusively activities to service the needs of the group (e.g. accounting, consolidation reports, marketing, production plans and research coor- dination). The control and coordination centre cannot act as headquarters of the group, such activity having to be carried out by another entity within the group. (*) Bundessteuerblatt 1984, Part I, p. 458.