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 journal article Timo Bauer, Felicitas Chen European State Aid Law Quarterly, Volume 11 (2012), Issue 2, Page 519 - 525 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
Judgment By Formula: Regulatory Form and the Differentiation of Fiscal Measures and Non-Fiscal Measures in EU State Aid Law Christopher McMahon