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Case C-705/20: Judgment of the Court (Second Chamber) of 15 September 2022 (request for a preliminary ruling from the Income Tax Tribunal of Gibraltar (United Kingdom) — United Kingdom) — Fossil (Gibraltar) Limited v Commissioner of Income Tax (Reference for a preliminary ruling — State aid — Aid schemes implemented by the Government of Gibraltar concerning corporate income tax — Decision (EU) 2019/700 — Non-taxation of passive interest and royalty income — Decision of the European Commission declaring the aid scheme unlawful and incompatible with the internal market — Recovery obligation — Scope — Domestic provision which was not the subject of the Commission’s investigation concerning the State aid at issue — Set-off of the tax paid abroad in order to prevent double taxation)
ECLI:EU:UNKNOWN:62020CA0705
62020CA0705
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31.10.2022
Official Journal of the European Union
C 418/4
(Case C-705/20) (*)
(Reference for a preliminary ruling - State aid - Aid schemes implemented by the Government of Gibraltar concerning corporate income tax - Decision (EU) 2019/700 - Non-taxation of passive interest and royalty income - Decision of the European Commission declaring the aid scheme unlawful and incompatible with the internal market - Recovery obligation - Scope - Domestic provision which was not the subject of the Commission’s investigation concerning the State aid at issue - Set-off of the tax paid abroad in order to prevent double taxation)
(2022/C 418/05)
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: Fossil (Gibraltar) Limited
Defendant: Commissioner of Income Tax
Operative part of the judgment
Commission Decision (EU) 2019/700 of 19 December 2018 on the State aid SA.34914 (2013/C) implemented by the United Kingdom as regards the Gibraltar Corporate Income Tax Regime
must be interpreted as meaning
that it does not preclude the national authorities responsible for the recovery from the beneficiary of aid which is unlawful and incompatible with the internal market from applying a domestic provision which prescribes a mechanism for the set-off of taxes paid by that beneficiary abroad against taxes for which it is liable in Gibraltar, where it appears that that provision was applicable on the date of the operations in question.
(*)
Language of the case: English.
ECLI:EU:C:2022:140
* * *
(1) OJ C 257, 4.7.2022.