Incorrect System of Reference ECJ Overrules Commission Decision on German Restructuring Clause Andreas Perdelwitz and Ruxandra Vlasceanu electrónico
By: Perdelwitz, Andreas
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Contributor(s): Vlasceanu, Ruxandra.
Material type: 
TextSeries: IBFD White Papers.Publisher: Amsterdam International Bureau of Fiscal Documentation [IBFD] 2019Description: 10 p.Subject(s): RENTA | IMPUESTOS | COMISION DE LAS COMUNIDADES EUROPEAS | NORMATIVA | ALEMANIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIASummary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OL 1041 (Browse shelf) | Available | OL 1041 |
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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.
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