The European Court of First Instance annuls the Commission decision on the Gibraltar tax reform (Government of Gibraltar v Commission)

On 18 December 2008, the Court of First Instance (hereinafter the ‘CFI’) gave its judgment annulling the Commission decision according to which the proposed reform of corporate tax in Gibraltar constitutes unlawful State aid. The CFI found that the Commission had erred in its assessment of both regional and material selectivity of the proposed tax measures. In 2002, the United Kingdom notified the Commission of the proposed corporate tax reform in Gibraltar. The reform repealed the previous system and introduced the imposition of three taxes applicable to all Gibraltar companies, namely a registration fee, a payroll tax and a business property occupation tax (‘BPOT’). Liability

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  • Van Bael & Bellis (Brussels)

Quotation

Markus Wellinger, The European Court of First Instance annuls the Commission decision on the Gibraltar tax reform (Government of Gibraltar v Commission), 18 December 2008, e-Competitions December 2008, Art. N° 44457

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