The Protocol of 7 April 2004 to the France-Netherlands tax treaty, signed on 16 March 1973, entered into force on 24 July 2005. France notified the entry into force of the treaty by way of Decree 2005-1077 of 23 August 2005, published in Official Journal No. 203 of 1 September 2005. The treaty will generally apply retroactively to tax years or periods starting on or after 1 April 2004. The Protocol provides that the Netherlands maintains taxing rights with respect to KLM (Royal Dutch Airlines) after merger with Air France