CASE COMMENTS: STATE AID – EUROPEAN UNION – FRANCE – CORPORATE INCOME TAX IN FAVOUR OF PORTS – EXEMPTION – ADMISSIBILITY

Compatibility: The General Court of the European Union declares admissible actions for the annulment of regulatory acts, but confirms a decision of the European Commission declaring incompatible the exemption from corporate income tax in favour of ports’ activities (Port de Brest ; Union des ports de France)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. These cases relating to the exemption from corporation tax of ports in France have given rise in particular to an interesting admissibility analysis. The Commission has adopted a decision ordering France to abolish the exemption from corporation tax enjoyed by autonomous ports and chambers of commerce and industry (CCIs) responsible for operating port infrastructure and to make them subject to corporation tax (existing aid - no recovery for the past). Admissibility The Court held that the contested decision applies to objectively determined situations and has legal effects in respect of a

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

  • Sheppard, Mullin, Richter & Hampton (Brussels)

Quotation

Jacques Derenne, Compatibility: The General Court of the European Union declares admissible actions for the annulment of regulatory acts, but confirms a decision of the European Commission declaring incompatible the exemption from corporate income tax in favour of ports’ activities (Port de Brest ; Union des ports de France), 30 April 2019, Concurrences N° 3-2019, Art. N° 91596, pp. 129-130

Visites 161

All reviews