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Judgment of the Court of Justice of the European Union in Joined Cases C-465/09 P to 470/09 P of 9 June 2011

Timo Bauer, Felicitas Chen

DOI https://doi.org/10.21552/ESTAL/2012/2/278

I. Introduction In the Diputación Foral de Vizcaya case,1 the European Court of Justice (ECJ) dealt with the State aid relevance of identical tax schemes in three Basque Historical Territories. Under these schemes, companies newly created within a certain time period were exempted from corporation tax for ten years if they met the conditions stipulated. The preliminary examination, initiated by a complaint submitted by a Spanish chamber of commerce an


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