The European Commission decides that a so-called reorganisation clause under German corporate tax law amounts to State aid ("Sanierungsklausel")

State aid: main developments between 1 January and 30 April 2011* The Commission decided on 15 March that a so-called reorganisation clause, or «Sanierungsklausel«, under German corporate tax law amounts to State aid. The provision enables an ailing company to offset losses in a given year against profits in future years (carry forward of losses) despite

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Alessandra Forzano, Erika Lofquist, The European Commission decides that a so-called reorganisation clause under German corporate tax law amounts to State aid ("Sanierungsklausel"), 15 March 2011, e-Competitions Bulletin March 2011, Art. N° 48048

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