CASE COMMENT: STATE AID - REGIONAL SELECTIVITY - MATERIAL SELECTIVITY GOVERNMENT OF GIBRALTAR’S REFORM OF CORPORATE TAX

Regional selectivity: The CFI rules that a measure conferring an advantage in only one part of the national territory is not selective on that ground alone for the purposes of Art. 87.1 EC (Gibraltar/Great Britain)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. CFI, 18 December 2008, Government of Gibraltar and United Kingdom v Commission, cases T-211/04 and T-215/04. The Government of Gibraltar is planning to introduce a deeply original corporate tax regime. This system, which was intended to be applicable to all companies established in Gibraltar, consists of a tax on the number of employees and a tax on the occupation of business premises, with a cap of 15 % of profits on both the number of employees and the occupation of business premises. It follows that, although this tax is not presented as a corporate income tax, companies will pay this tax only if they make profits and the amount of the tax will not

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Jean-Yves Chérot, Regional selectivity: The CFI rules that a measure conferring an advantage in only one part of the national territory is not selective on that ground alone for the purposes of Art. 87.1 EC (Gibraltar/Great Britain), 18 December 2008, Concurrences N° 1-2009, Art. N° 23595, pp. 158-160

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