The Spanish High Court of Justice for Aragon rejects an appeal over a tax exemption for a regional tax on large retailers because the appellant does not satisfy the exemption (Aki Bricolaje Espana)

Ordóñez-Solís, David

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26 Nov 2020

The Spanish High Court of Justice for Aragon rejects an appeal over a tax exemption for a regional tax on large retailers because the appellant does not satisfy the exemption (Aki Bricolaje Espana)

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Reference

Spanish High Court of Justice for Aragon, Aki Bricolaje Espana, Case No. 149/2014, Judgement, 26 November 2020 (Spanish)

Aragón High Court of Justice dismisses the appeal against the assessment of the regional tax on large retail establishments in Aragon on the ground that what constituted State aid was the exemption for certain establishments but not in the case of the now appellant undertaking. Background & facts of the case Aragón High Court of Justice carries out the verification ordered

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Author

David Ordóñez-Solís
Judicial Ethics Commission (Madrid)

39 contributions 1990 visits

Quotation

David Ordóñez-Solís, The Spanish High Court of Justice for Aragon rejects an appeal over a tax exemption for a regional tax on large retailers because the appellant does not satisfy the exemption (Aki Bricolaje Espana), 26 November 2020, e-Competitions State aid & National enforcement, Art. N° 106765

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