CASE COMMENTS: STATE AIDS – APPEAL – SELECTIVITY – DIRECT TAXATION – CORPORATION TAX – UNFAIR TAX COMPETITION – OFFSHORE COMPANIES

Selectivity – Direct taxation: The Court of Justice, grand chamber, gives the Commission the means to better fight against unfair tax competition on the basis of State aid rules (Commission and Spain/Government of Gibraltar and United Kingdom)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. CJEU, 15 November 2011, Commission and Spain v. Government of Gibraltar and United Kingdom, cases C-106/09 P and C-107/09 P. The issue of selectivity of State aid in the context of the fight against harmful tax competition This is an important judgment on the concept of selectivity of state aid, delivered in the Grand Chamber, concerning the application of the state aid procedure in the fight against harmful tax competition, here in the form of a measure favouring so-called offshore non-resident companies. A company is offshore when it has established its registered office in a country in which it does not carry on business and its responsible directors

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Jean-Yves Chérot, Selectivity – Direct taxation: The Court of Justice, grand chamber, gives the Commission the means to better fight against unfair tax competition on the basis of State aid rules (Commission and Spain/Government of Gibraltar and United Kingdom), 16 February 2012, Concurrences N° 1-2012, Art. N° 42230, pp. 162-164

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