ALERT: STATE AIDS - DE MINIMIS - QUANTITATIVE RESTRICTIONS - TAX BENEFIT

De minimis: The General Court of the European Union considers that the export aids are likely to affect trade between member states and rules that the 2006 regulation on de minimis aids does not violate article 35 TFEU forbidding quantitative restrictions for export and that it does not oppose to a national rule excluding a tax benefit constituting a de minims aid when the aid is determined by the quantity exported (ZPT AD)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On 28 February 2018, the Court of Justice of the European Union delivered its judgment in Case C-518/16 (ZPT AD).which forms part of a reference for a preliminary ruling from the Sofia City Court, Bulgaria. The application is based on the dispute between 'ZPT' AD and the National Assembly of the Republic of Bulgaria, the Supreme Administrative Court of Bulgaria and the National Agency for Public Revenues of Bulgaria concerning a tax adjustment notice addressed to the applicant for the 2008 tax year. ZPT AD, a Bulgarian company, was refused a corporate tax remission of EUR 72 000 on the ground that the remission could not be regarded as de minimis aid

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  • L’actu-concurrence (Paris)

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Alain Ronzano, De minimis: The General Court of the European Union considers that the export aids are likely to affect trade between member states and rules that the 2006 regulation on de minimis aids does not violate article 35 TFEU forbidding quantitative restrictions for export and that it does not oppose to a national rule excluding a tax benefit constituting a de minims aid when the aid is determined by the quantity exported (ZPT AD), 28 February 2018, Concurrences N° 2-2018, Art. N° 86458, www.concurrences.com

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