Judgment of the Court of Justice in the state aid case Commission v Frucona Košice.

In this case Slovakian tax authorities agreed to a creditor settlement instead of opting for a tax execution procedure or bankruptcy with respect to Frucona Košice. The Commission raises six grounds in support of its appeal, the first alleging misinterpretation of the decision at issue, the second and fourth alleging disregard of the conditions of applicability of the private creditor test, the third alleging a misapplication of the principles res judicata and ne ultra petita, the fifth alleging misapplication of the private creditor test, and the sixth alleging disregard of the limits of the obligation to conduct a diligent and impartial investigation. The Court dismisses the appeal.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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