Schlagwörter: state aid (18 gefunden)

  1. 30. September 2024

    ECJ on the UK Controlled Foreign Company (CFC) rules

    The case before the European Court of Justice (ECJ) concerned an annulment application in respect of a decision by the European Commission that certain parts of the UK’s controlled foreign company (CFC) regime constituted state aid. The case was an appeal against the General Court’s earlier decision to uphold the Commission’s state aid determination.

    Kategorien: European Court of Justice
    Schlagwörter: state aid, CFC taxation
  4. 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
  5. 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
  7. 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
  8. 14. November 2022

    State aid: Commission approves German measure to support ene ...

    The European Commission has approved a €225.6 million German aid measure to support SEFE Securing Energy for Europe GmbH (‘SEFE GmbH'), previously Gazprom Germania GmbH, currently placed under the trusteeship of Germany. The measure will allow the German State to take the 100% ownership of SEFE GmbH replacing Gazprom Export LCC, to safeguard the security of gas supply to the German economy.

    Kategorien: From Europe
    Schlagwörter: state aid
  9. 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 ...
  13. 13. Oktober 2021

    ECJ: Decision on Spanish Goodwill Amortization

    In several cases the European Court of Justice (ECJ) dismissed the appeals brought against the judgments of the General Court clarifying to some extent its complex case-law on the selectivity of tax measures, particularly in the case of measures of general application that constitute an aid scheme. The ECJ confirmed that a measure can still be selective even if the transaction benefitting from the measure is open to all undertakings.

    Kategorien: From Europe
    Schlagwörter: state aid, Goodwill amortization
  14. 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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Björn Viebrock

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