ALERTS: STATE AID – EUROPEAN UNION – PRELIMINAIRY RULING – MERGER – DOMINANT FIRM – TAX EXEMPTION – PROPERTY ACQUISITION – CONCERN

Selective nature of an aid: Advocate General Saugmandsgaard Øe urges the Court to choose the traditional method of analysis to judge the selective nature of an exemption (A-Brauerei)

*This article is an automatic translation of the original article in French, provided here for your convenience. Read the original article. On 19 September 2018, Advocate General Saugmandsgaard Øe delivered his Opinion in Case C-374/17 (Finanzamt B v A Brauerei).The case is being referred to the Court following a reference for a preliminary ruling from the German Federal Finance Court. That application is made in the context of a dispute between A Brauerei and the tax authorities concerning the latter's decision to exclude the acquisition by A Brauerei of its subsidiary, T GmbH, from the benefit of the exemption provided for in Paragraph 6a of the Law on tax on the acquisition of immovable property, which exempts from tax on the acquisition of immovable property certain conversion

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  • L’actu-concurrence (Paris)

Quotation

Alain Ronzano, Selective nature of an aid: Advocate General Saugmandsgaard Øe urges the Court to choose the traditional method of analysis to judge the selective nature of an exemption (A-Brauerei), 19 September 2018, Concurrences N° 4-2018, Art. N° 87978, www.concurrences.com

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