ERA Conference “Tax Measures As State Aid The Aftermath of the Gibraltar Case”, Brussels, 22 March 2012 journal article Olivier Van Den Broeke European State Aid Law Quarterly, Volume 11 (2012), Issue 3, Page 741 - 744 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.
Judgment By Formula: Regulatory Form and the Differentiation of Fiscal Measures and Non-Fiscal Measures in EU State Aid Law Christopher McMahon