I. Introduction The Belgian Coordination Centre case1 is one of a long line of cases where the EU has bravely accepted the challenge left to them by the OECD report on harmful tax competition in 1998.2 In that report they were asked to use the State aid rules to remove harmful preferential tax regimes in Europe. Their efforts in this area are laudable and there is now a growing body of jurisprudence in this area. In a nutshell this is where we stand.