Action in case Spain v Commission.
Spain claims that the General Court should annul the contested decision and order the defendant to pay the costs. This action is brought against Commission Decision C(2013) 4426 final of 17 July 2013 on the tax regime applicable to certain finance lease agreements, also known as the Spanish Tax Lease System (STLS). In that decision the Commission considers the measures resulting from Article 115(11) of the consolidated text of the Law on Corporate Tax (early depreciation of leased assets), from the application of the tonnage tax to non-eligible undertakings, vessels or activities and from Article 50(3) of the Regulation on Corporate Tax to be state aid to economic interest groups that is incompatible with the internal market. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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