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ERA Conference “Tax Measures As State Aid The Aftermath of the Gibraltar Case”, Brussels, 22 March 2012


Olivier Van Den Broeke

In the Gibraltar case (joined cases C-106/09P and C-107/09P) the European Court of Justice (hereinafter “ECJ”) recently ruled that an incentive on corporate tax offered by the Government of Gibraltar constitutes State aid incompatible with the internal market. This landmark judgment could have consequences for offshore regimes, for regional autonomy on taxation in the EU and for the assessment of tax measures as State aid in general.


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