ECJ (Grand Chamber) Appeal – State aid – Waiver of a tax claim – Exemption from corporation tax – Increase in share capital – Conduct of a State acting as a prudent private investor in a market economy – Criteria to distinguish between the State as shareholder and the State exercising public power – Definition of ‘reference private investor’ – Principle of equal treatment – Burden of proof
V Skouris, P
C-124/10, [2012] EUECJ C-124/10 – P
Bailii
European
Citing:
See Also – Commission v Electricite de France ECJ 2-Sep-2010
ECJ (Order) – Intervention – EFTA Surveillance Authority – Article 40, second and third paragraphs of the Statute of the Court’ . .
See Also – Commission v Electricite de France ECJ 20-Oct-2011
ECJ Opinion – State Aid – Appeal – State aid – Selective tax exemption linked to an increase in share capital during the recapitalisation of an undertaking – Market economy investor principle – State acting as . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 02 December 2021; Ref: scu.523885