Suchergebnisse für: `illicit-state-aid` (14 gefunden)

  2. 03. Juli 2018

    Exemption of loss forfeiture for troubled businesses not ill ...

    The ECJ overturned an earlier judgment of the European General Court and held that the German tax legislation concerning the possibility of a loss-carry forward to future tax years despite a harmful share acquisition in cases of a rescue plan to save the company from insolvency – known as the salvage clause - is not illegitimate state aid.

    Kategorien: From Europe
    Schlagwörter: loss forfeiture, troubled businesses, il ...
  4. 17. September 2021

    Belgian tax exemptions granted to multinational companies as ...

    In a most recent judgment, the European Court of Justice (ECJ) confirmed the findings of the EU Commission in a Belgian case, namely that local tax exemptions granted by way of tax rulings to multinational companies constitutes selective and thus illicit State Aid. With this, the ECJ sets aside the first-instance decision of the European General Court and refers the case back for further review on other aspects of the case.

    Kategorien: European Court of Justice
    Schlagwörter: tax rulings, illicit state aid, Belgian ...
  5. 21. Juli 2025

    ECJ to clarify EU State aid rules on non-profit status of se ...

    In a request for a preliminary ruling, the Supreme Tax Court has referred several questions to the ECJ regarding the compatibility of non-profit tax status and the prohibition of state aid under EU law. The question to be answered is whether the extension of tax relief for special-purpose entities to companies that provide services for remuneration in cooperation with a corporation that is recognized as a non-profit organization (so-called service corporation) constitutes illicit state aid in accordance with Art. 107 of the Treaty on the Functioning of the European Union (TFEU).

    Kategorien: Supreme Tax Court cases, European Court ...
    Schlagwörter: state aid, non-profit associations
  7. 13. Juni 2022

    Supreme Tax Court decides the electricity tax relief constit ...

    In a recent ruling, the Supreme Tax Court decided that companies in difficulty are not eligible for electricity tax relief as provided for in Sec. 9b and Sec. 10 Electricity Tax Act. Such relief constitutes illegal State aid as set forth in Article 107 (1) of the Treaty on the Functioning of the European Union (TFEU). The Supreme Tax Court was called for the first time to deal with this issue.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: illicit state aid, tax relief, electrici ...
  13. 08. November 2022

    ECJ: Advance tax rulings adopted by Luxembourg not illegal S ...

    The European Court of Justice in its judgment on two joined cases held today that the General Court wrongly upheld the Commission’s decision on State aid as regards the “tax rulings” issued by the Luxembourg tax authorities. The General Court erred when confirming the reference framework used by the Commission to apply the arm’s length principle to integrated companies in Luxembourg but failing to consider the specific rules implementing that principle in that Member State.

    Kategorien: From Europe
    Schlagwörter: tax rulings, illicit state aid

Kontakt

Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

Folgen Sie mir auf LinkedInE-Mail IconE-Mail
Tax & LegalRSS-Feed

© 2017 - 2025 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Portions of this program may use third-party open source components governed by the respective open source license terms.