Double taxation: The Court of Justice of the European Union considers that the authorities of a Member State responsible for the recovery of aid may apply, for the purposes of determining the amount to be recovered, a national provision providing for a mechanism to prevent double taxation (Fossil)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Under a 2010 Income Tax Act [hereinafter "ITA 2010"], passive interest income and intellectual property royalties [hereinafter "relevant income"] were not considered taxable income in Gibraltar. The same Act also introduced a mechanism for the avoidance of double taxation in section 37. Following an amendment to this law in 2013, the income in question was subject to tax in Gibraltar. By its decision 2019/700 of 19 December 2018 (OJ 2019, L 119, p. 151), the Commission found that the state aid resulting from the tax exemptions applied during the period prior to the 2010 amendment of the ITA was incompatible with the internal market and had to be recovered. In