CASE COMMENTS: STATE AIDS – CJEU – ’DE MINIMIS’ REGULATION – VALIDITY – EXPORT AID

De minimis’ Regulation: The Court of justice of the European Union rules that the prohibition of de minimis aids linked to export is valid and interprets it as applying only to aids whose purpose is the promotion of sales in another Member State (ZPT/Narodno)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. The ZPT case may seem a little strange. It belongs to the often suspicious category of cases in which a company complains that it has not received State aid and the conditions under which it arose may seem quite atypical. The Bulgarian company ZPT applied for a remission of corporate tax under a national legislative provision which provides for the possibility of obtaining de minimis aid in the form of such remission where companies are active only in areas with high unemployment and invest the amount of tax so remitted in the areas concerned. However, this legislative provision excludes from the benefit of this advantage sums spent on activities linked

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  • European Commission - Legal Service (Brussels)

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Bruno Stromsky, De minimis’ Regulation: The Court of justice of the European Union rules that the prohibition of de minimis aids linked to export is valid and interprets it as applying only to aids whose purpose is the promotion of sales in another Member State (ZPT/Narodno), 28 February 2018, Concurrences N° 2-2018, Art. N° 86943, pp. 126-127

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