Suchergebnisse für: `state-aid` (55 gefunden)

  2. 26. Januar 2023

    Ryanair - State Aid

    Ryanair was unsuccessful in its action against state aid from Sweden before the European General Court as the court of first instance. Within a short period of time, the airline had brought actions against 16 different state aid measures, including the Swedish case involving the state support for the local airline SAS and which is currently pending before the European Court of Justice (ECJ). In his Opinion Advocate General Pitruzzella suggests that the ECJ rejects the appeal in its entirety.

    Kategorien: From Europe
    Schlagwörter: Coronavirus (COVID-19), state aid
  4. 19. Oktober 2022

    Commission adopts revised State aid Framework for research, ...

    The European Commission adopted a revised Communication on State aid rules for research, development, and innovation (‘2022 RDI Framework'), which sets out the rules under which Member States can grant State aid to companies for RDI activities, while ensuring a level playing field. The 2022 RDI Framework, which contributes to the EU's strategic objectives relating to the green and digital transitions, has entered into force today.

    Kategorien: From Europe
    Schlagwörter: state aid, Research & Development (R & D ...
  7. 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
  11. 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 ...
  12. 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 ...
  13. 12. Mai 2023

    Luxembourg Tax rulings: Advocate General sees error in Commi ...

    In her Opinion the Advocate General considers that the European Commission erred in finding that Luxembourg had granted unlawful State aid to the Engie group in the form of tax advantages (tax rulings). The AG proposes that the ECJ should uphold the appeals and, consequently, set aside the judgment of the General Court and annul the decision of the EU Commission.

    Kategorien: European Court of Justice
    Schlagwörter: tax rulings, state aid
  14. 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
  15. 27. Juli 2023

    State aid: Commission approves German support for on-shore L ...

    The European Commission has approved, under EU State aid rules, a €40 million German support measure for the construction and operation of a new land-based liquefied natural gas (‘LNG') terminal in Brunsbüttel. The measure will contribute to the security and diversification of energy supplies in Germany and help end dependence on Russian fossil fuels in line with the REPowerEU Plan.

    Kategorien: From Europe
    Schlagwörter: state aid, LNG terminal
  17. 12. Februar 2020

    Supreme Tax Court discontinues proceedings with regard to th ...

    The Supreme Tax Court had asked (decision of 13.03.2019 – I R 18/19) the European Court of Justice (ECJ) whether Article 107(1) Treaty on the Functioning of the European Union (TFEU) was to be interpreted as meaning that State Aid existed where, under the rules of a Member State, (permanent) losses - incurred by a company from an economic activity maintained without receiving sufficient remuneration to cover its costs - are in principle to be regarded as hidden dividend distributions and accordingly may not reduce the profit of the company, but, in the case of companies in which the majority of voting rights are held directly or indirectly by legal persons governed by public law, those legal consequences are not to be applied to permanent losses arising if such “public” corporations carry ...

    Kategorien: Supreme Tax Court cases
    Schlagwörter: state aid, public service companies, per ...
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