7.4.2006 Official Journal of the European Union L 99/21 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 8 February 2006 State aid C 22/2004 (ex N 648/2001) on tax deductions for professional fishermen (Sweden) (notified under document number C(2006) 265) (Only the Swedish version is authentic) (Text with EEA relevance) (2006/269/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community and in particular the first paragraph of Article 88(2) thereof, Having regard to Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty ('), and in particular Article 14 thereof, Having invited interested parties to submit their comments, in accordance with the first subparagraph of Article 88(2) of the EC Treaty, Whereas: PROCEDURE (1) On 4 September 2001 the Swedish authorities notified the Commission of a draft Bill amending the Income Tax Act (1999:1229). The Commission requested further information on the Bill by letters of 10 December 2001, 25 April 2002, 23 July 2002, 4 October 2002, 11 March 2003, 24 July 2003 and 3 February 2004, to which the Swedish authorities replied by letters of 26 February 2002, 7 June 2002, 29 July 2002, 19 December 2002, 19 May 2003, 19 December 2003 and 8 March 2004 respectively. (') OJ L 83, 27.3.1999, p. 1. Regulation as amended by the 2003 Act of Accession. ()  The Commission informed Sweden by letter of 16 June 2004 of the decision to initiate, in relation to the draft Bill, the formal investigation procedure provided for in Article 88(2) of the EC Treaty. (3)  The Commission decision to initiate the formal investi- gation procedure was published in the Official Journal of the European Union on 20 October 2004 (%). The Commission invited any interested parties to provide their observations on the case. The Swedish authorities responded by letter dated 9 November 2004. No other comments were received. IL. DESCRIPTION (4 The notified draft Bill, a Proposal to amend the Law on income tax (1999:1229), is aimed at compensating all licensed fishermen for the costs they incur fishing. It will modify the existing system of tax benefits. Existing tax system (5 In 2002 the Swedish National Tax Board introduced new general advice on tax deductions for professional fishermen that is still applicable and which in principle is the application to the fisheries sector of the general taxation system which also applies to all other sectors. The tax benefits for fishermen existing from that year are therefore not considered to be aid. () O] C 258, 20.10.2004, p. 2.