At its sitting on 20 October 2023 the Bundesrat (Federal Council/upper house) expressed its opinion on the Growth Opportunities Act initiated by the German government, and which envisages extensive changes in tax law.
The ECJ has held that if two businesses are linked through personal or other non-contractual relationships and act in concert neither will qualify for SME privileges, even if it meets the formal criteria in isolation and the arrangements in question are not intended as an abuse of SME rules.
The Constitutional Court has held that a court may not reject an appeal against the refusal of an investment grant claim, merely on the basis of a statement from the Statistics Office, without reviewing the substance of that statement.
