Tax rulings: The General Court of the European Union partially annuls a decision of the European Commission considering that the individual aid granted by Gibraltar on the basis of advanced tax rulings was illegal and incompatible with the internal market (Mead Johnson Nutrition)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On 19 December 2018, the Commission decided that individual aid granted by Gibraltar after 31 December 2013 on the basis of 2013 on the basis of advance tax rulings were unlawful and incompatible with and incompatible with the internal market. Factual and legal context MJN Holdings Gibraltar Ltd [hereinafter "MJN GibCo"), part of a Gibraltar-based group, holds a 99.99% interest in the capital of the Dutch Dutch limited partnership Mead Johnson Three CV [hereafter "MJT CV"). The remaining 0.01% is held by a held by a US limited liability company (MJN Asia Pacific Holding LLC). (MJN Asia Pacific Holding LLC). MJT CV holds licenses for intellectual property

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Authors

  • Sheppard, Mullin, Richter & Hampton (Brussels)
  • Sheppard, Mullin, Richter & Hampton (Brussels)

Quotation

Jacques Derenne, Ana Ana Alvarez Vida, Tax rulings: The General Court of the European Union partially annuls a decision of the European Commission considering that the individual aid granted by Gibraltar on the basis of advanced tax rulings was illegal and incompatible with the internal market (Mead Johnson Nutrition), 6 June 2022, Concurrences N° 3-2022, Art. N° 108186, pp. 145-146

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