CASE COMMENTS: STATE AIDS - TAX EXEMPTION – CONCEPT OF STATE AID – ADVANTAGE – SELECTIVITY

Tax exemption : The Court of Justice of the European Union finds that the exemption from property tax of a plot of land belonging to the State and made available to an undertaking which owns a shipyard may constitute State aid (Navantia)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Navantia is a company owned by the Spanish State which has a dual activity. On the one hand, it builds and maintains warships on behalf of the Spanish State. On the other hand, it manufactures, repairs and maintains various products for the private sector. By contract, the Spanish State has transferred to Navantia, in return for the payment of 1 euro per year, the right to use a piece of land it owns. Pursuant to the relevant Spanish legislation, the Spanish State is liable to property tax on that land in its capacity as owner. It then passes on that tax to Navantia pursuant to the contract concluded with the latter. However, for the 2008 financial year,

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  • General Court of the European Union (Luxembourg)

Quotation

Jérôme Gstalter, Tax exemption : The Court of Justice of the European Union finds that the exemption from property tax of a plot of land belonging to the State and made available to an undertaking which owns a shipyard may constitute State aid (Navantia), 9 October 2014, Concurrences N° 1-2015, Art. N° 71351, pp. 152-153

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