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

Forzano, Alessandra; Lofquist, Erika

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15 Mar 2011

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

KEYWORDS

Reference

European Commission, 15 March 2011, Case 7/2010

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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Authors

Alessandra Forzano
European Commission - DG COMP (Brussels)

Belgium 59 contributions 7002 visits
Erika Lofquist
Permanent Representation of Sweden to the EU (Brussels)

24 contributions 2885 visits

Quotation

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 March 2011, Art. N° 48048

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