Perdelwitz, Andreas
Incorrect System of Reference ECJ Overrules Commission Decision on German Restructuring Clause electrónico / Andreas Perdelwitz and Ruxandra Vlasceanu .-- Amsterdam : International Bureau of Fiscal Documentation [IBFD] , 2019
.--10 p. .-- ( IBFD White Papers ).
Resumen. Referencias
The Court of Justice of the European Union (ECJ) recently overruled a decision of the European Commission (Commission) that had found the restructuring clause in section 8c(1a) of the German Corporate Income Tax Act (CITA) to infringe EU State aid rules. The ECJ found that the Commission used an incorrect system of reference when it determined the selectivity of the rule in question. This paper provides background information, insights into the findings of the Commission, the General Court and the ECJ, and related comments.
RENTA
IMPUESTOS
COMISION DE LAS COMUNIDADES EUROPEAS
NORMATIVA
ALEMANIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
Vlasceanu, Ruxandra
Incorrect System of Reference ECJ Overrules Commission Decision on German Restructuring Clause electrónico / Andreas Perdelwitz and Ruxandra Vlasceanu .-- Amsterdam : International Bureau of Fiscal Documentation [IBFD] , 2019
.--10 p. .-- ( IBFD White Papers ).
Resumen. Referencias
The Court of Justice of the European Union (ECJ) recently overruled a decision of the European Commission (Commission) that had found the restructuring clause in section 8c(1a) of the German Corporate Income Tax Act (CITA) to infringe EU State aid rules. The ECJ found that the Commission used an incorrect system of reference when it determined the selectivity of the rule in question. This paper provides background information, insights into the findings of the Commission, the General Court and the ECJ, and related comments.
RENTA
IMPUESTOS
COMISION DE LAS COMUNIDADES EUROPEAS
NORMATIVA
ALEMANIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
Vlasceanu, Ruxandra