Add to ORKGThe European Commission decided to take the UK and Gibraltar to the CJEU for the failure to implement a recovery order concerning state aid resulting from the Gibraltar Income Tax Act of 2010 for two companies. In one case, an appeal against the recovery order was already pending at the General Court (but no interim measure to suspend the decision had been granted). In the other case, the domestic court made reference for a preliminary ruling to the CJEU to determine whether foreign taxes already levied could be credited against recoverable amounts, as would allegedly follow from the normal Gibraltar tax code. In March 2020, the Commission denied the latter as the creditable taxes concerned taxes levied abroad based on CFC legislation
A blogpost on State aid and tax rulings, as a contribution to the Regulating for Globalization blo
By its appeal, the Commission of the European Communities seeked to have set aside the judgment of t...
The European Commission has recently begun focus increasingly on the compatibility of Member States’...
The European Commission decided to take the UK and Gibraltar to the CJEU for the failure to implemen...
The General Court upheld the European Commission’s finding that an exemption to the UK’s CFC regime ...
Judgment of the Court of Justice in the case Fossil. The national authorities responsible for the re...
In 2015, the European Commission found that a tax ruling provided to FIAT Finance and Trade (FFT, no...
The Court of Justice upheld the General Court’s finding that a Spanish tax provision allowing for th...
On 6 September 2012, a new chapter was added to the cross-border loss relief litigation saga with th...
Case T-359/04 British Aggregates Association and others v. Commission [2010] NYR. The General Court ...
Case C-658/19 European Commission v Kingdom of Spain, Judgement of the Court of Justice of the Europ...
This is an Opinion Statement prepared by the CFE ECJ Task Force on the Commission v Spain case (also...
In 2015, the European Commission found that a tax ruling provided to the Starbucks group by the Neth...
In Commission v Poland (C-562/19) and Commission v Hungary (C- 596/19) the Court of Justice of the E...
In May, the European Commission lost its second case in the E.U. General Court when Amazon’s tax arr...
A blogpost on State aid and tax rulings, as a contribution to the Regulating for Globalization blo
By its appeal, the Commission of the European Communities seeked to have set aside the judgment of t...
The European Commission has recently begun focus increasingly on the compatibility of Member States’...
The European Commission decided to take the UK and Gibraltar to the CJEU for the failure to implemen...
The General Court upheld the European Commission’s finding that an exemption to the UK’s CFC regime ...
Judgment of the Court of Justice in the case Fossil. The national authorities responsible for the re...
In 2015, the European Commission found that a tax ruling provided to FIAT Finance and Trade (FFT, no...
The Court of Justice upheld the General Court’s finding that a Spanish tax provision allowing for th...
On 6 September 2012, a new chapter was added to the cross-border loss relief litigation saga with th...
Case T-359/04 British Aggregates Association and others v. Commission [2010] NYR. The General Court ...
Case C-658/19 European Commission v Kingdom of Spain, Judgement of the Court of Justice of the Europ...
This is an Opinion Statement prepared by the CFE ECJ Task Force on the Commission v Spain case (also...
In 2015, the European Commission found that a tax ruling provided to the Starbucks group by the Neth...
In Commission v Poland (C-562/19) and Commission v Hungary (C- 596/19) the Court of Justice of the E...
In May, the European Commission lost its second case in the E.U. General Court when Amazon’s tax arr...
A blogpost on State aid and tax rulings, as a contribution to the Regulating for Globalization blo
By its appeal, the Commission of the European Communities seeked to have set aside the judgment of t...
The European Commission has recently begun focus increasingly on the compatibility of Member States’...