EUR-Lex & EU Commission AI-Powered Semantic Search Engine
Modern Legal
- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Sign up for free to view them and see the most relevant paragraphs highlighted.
Case C-705/20: Reference for a preliminary ruling from the Income Tax Tribunal of Gibraltar (United Kingdom) made on 21 December 2020 — Fossil (Gibraltar) Limited v Commissioner of Income Tax
ECLI:EU:UNKNOWN:62020CN0705
62020CN0705
December 21, 2020
With Google you find a lot.
With us you find everything. Try it now!
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
4.7.2022
Official Journal of the European Union
C 257/17
(Case C-705/20)
(2022/C 257/22)
Language of the case: English
Referring court
Parties to the main proceedings
Appellant: Fossil (Gibraltar) Limited
Respondent: Commissioner of Income Tax
Question referred
Would the provision of tax relief by the Commissioner of Income Tax under the ITA 2010 for tax paid in the US in respect of the Appellant’s royalty income, infringe the Decision (1) or is otherwise prevented by it?
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 (notified under document C(2018) 7848) (OJ 2019, L 119, p. 151).
* * *
EurLex Case Law
AI-Powered Case Law Search
Query in any language with multilingual search
Access EUR-Lex and EU Commission case law
See relevant paragraphs highlighted instantly
Get Instant Answers to Your Legal Questions
Cancel your subscription anytime, no questions asked.Start 14-Day Free TrialAt Modern Legal, we’re building the world’s best search engine for legal professionals. Access EU and global case law with AI-powered precision, saving you time and delivering relevant insights instantly.