The EU Court of Justice rules that the General Court has erred in annulling the Commission's decision qualifying a proposed tax reform as a state aid scheme (Government of Gibraltar)

Wellinger, Markus

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15 Nov 2011

The EU Court of Justice rules that the General Court has erred in annulling the Commission’s decision qualifying a proposed tax reform as a state aid scheme (Government of Gibraltar)

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Reference

EU Court of Justice, Government of Gibraltar, C-106/09 P and C-107/09 P, 15 November 2011

On 15 November 2011, the European Court of Justice (“ECJ”) ruled that the General Court had erred in annulling the Commission decision qualifying Gibraltar’s proposed tax reform as a state aid scheme. The new corporate tax regime that the Government of Gibraltar intended to adopt was notified to the Commission by the United Kingdom in August 2004. The proposed tax regime subjected all Gibraltar companies to three taxes: a registration

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Author

Markus Wellinger
Van Bael & Bellis (Brussels)

Belgium 151 contributions 32472 visits

Quotation

Markus Wellinger, The EU Court of Justice rules that the General Court has erred in annulling the Commission’s decision qualifying a proposed tax reform as a state aid scheme (Government of Gibraltar), 15 November 2011, e-Competitions November 2011, Art. N° 58929

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