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The Gibraltar State Aid and Taxation Judgment – A “Methodological Revolution”?

John Temple Lang

DOI https://doi.org/10.21552/ESTAL/2012/4/315



In the Gibraltar State aid appeal, the European Court of Justice held that a company tax on business buildings and on payrolls was selective because it would not have applied to companies having neither in Gibraltar. The judgment could be understood as a finding of fact that a broad tax had first been planned, and then deliberately reduced in scope. There was no evidence of this, and in an appeal the ECJ cannot make findings of fact. Alternatively, the Court could be

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