| Title of Document: |
The Court of first instance annuls the Commission decision according to which the proposed reform of corporate tax in Gibraltar constitutes unlawful state aid . |
| Keywords: |
corporate tax , state aid |
| Author: |
http://curia.europa.eu |
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| Codex-online publication date: |
| Date of Original Publication: 12/18/2008 |
| Country: Gibraltar |
Summary: The Court of first instance annuls the Commission decision according to which the proposed reform of corporate tax in Gibraltar constitutes unlawful state aid.
The reference framework for assessing the reform’s regional selectivity must correspond exclusively to Gibraltar’s, and not the United Kingdom’s, territorial limits. Furthermore, the Commission did not observe the analytical framework relating to the determination of selectivity. |
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| For the entire article, please see the attached file: |
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