Scope of application: The Court of Justice of the European Union has ruled that the processing of fishery and aquaculture products does not constitute the processing of agricultural products but falls within the fisheries and aquaculture sector (Caxamar)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On December 15, 2022, the Court of Justice of the Union also issued a judgment in another state aid case, Case C-23/22 (Caxamar) which follows a request for a preliminary ruling by the Portuguese Tax Tribunal in a dispute between Caxamar and the Portuguese Tax and Customs Authority) regarding the adjustment of the corporate income tax due by that

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  • L’actu-concurrence (Paris)

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Alain Ronzano, Scope of application: The Court of Justice of the European Union has ruled that the processing of fishery and aquaculture products does not constitute the processing of agricultural products but falls within the fisheries and aquaculture sector (Caxamar), 15 December 2022, Concurrences N° 4-2022, Art. N° 110651, www.concurrences.com

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