CASE COMMENTS: STATE AIDS – SELECTIVE ADVANTAGE – SPANISH TAX LEASE SCHEME

Spanish tax lease scheme: The Court of Justice of the European Union annuls, in many respects, the judgment of the General Court of the European Union annulling the European Commission’s decision qualifying as illegal and incompatible with the internal market the Spanish tax lease scheme set up for the financing and the acquisition of ships (Commission / Spain)

Prononcé à la suite des affaires concernant le régime de participation des entreprises imposables en Espagne dans une société étrangère (Trib. UE, 7 nov. 2014, Autogrill España, aff. T-219/10, EU:T:2014:939 et Banco Santander et Santusa, aff. T-399/11, EU:T:2014:938, comm. J. Derenne, Concurrences, n° 1-2015, pp. 158-159), l’arrêt “pilote” dans les affaires du régime fiscal espagnol dit de “leasing fiscal” (RELF) (Trib. UE, 17 déc. 2015, Espagne c/ Commission et Lico leasing, aff. jtes T-515/13 et T-719/13, EU:T:2015:1004, com. R. Vuitton, Concurrences, n° 2-2016, pp. 153-156) avait donné l’occasion au Tribunal de recadrer sévèrement la Commission, s’agissant, notamment, de son appréciation du caractère sélectif d’un régime fiscal national. Saisie en pourvoi par la Commission, la Cour a annulé, à son tour

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  • European Court of Justice (Luxembourg)

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Raphael Vuitton, Spanish tax lease scheme: The Court of Justice of the European Union annuls, in many respects, the judgment of the General Court of the European Union annulling the European Commission’s decision qualifying as illegal and incompatible with the internal market the Spanish tax lease scheme set up for the financing and the acquisition of ships (Commission / Spain), 25 July 2018, Concurrences Review N° 4-2018, Art. N° 88239, pp. 148-150

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