ALERT: STATE AID - TAX - OBLIGATION TO STATE REASONS - SELECTIVITY

Selective nature of an aid: The Court of Justice of the European Union confirms the General Court’s approach and grounds in the case of the Spanish scheme of early depreciation of certain assets acquired through financial leasing (Netherlands Maritime Technology Association)

*This article is an automatic translation of the original article in French, provided here for your convenience. Read the original article. On 14 April 2016, the Court of Justice of the European Union confirmed in a judgment of the European Court of Justice In Case C-100/15 (Netherlands Maritime Technology Association v European Commission) concerning the Spanish tax scheme allowing the early depreciation of certain assets acquired by means of a financial lease, thejudgment of the Court of First Instance of the European Communities in Case C-100/15 (Netherlands Maritime Technology Association v European Commission), in which the Court of First Instance held that the Spanish tax scheme does not constitute State aid. adopted on 9 December 2014 by the Court of First Instance of the

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  • L’actu-concurrence (Paris)

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Alain Ronzano, Selective nature of an aid: The Court of Justice of the European Union confirms the General Court’s approach and grounds in the case of the Spanish scheme of early depreciation of certain assets acquired through financial leasing (Netherlands Maritime Technology Association), 14 April 2016, Concurrences Nº 3-2016, Art. N° 81117, www.concurrences.com

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