On 14 December 2017, the State aid decisions of the European Commission concerning the exemption from corporate tax provided for ports in Belgium and France were published in the Official Journal of the European Union. The decisions were originally made 27 July 2017 ({News-2017-07-31/A/3-previous coverage}). As a result of the decisions, both Belgium and France are required to remove their respective corporate tax exemptions for ports and subject the entities for which the exemptions apply to corporate tax. Measures to remove the exemption are to be adopted by the end of 2017 and apply from 1 January 2018.