European Commission and Kingdom of Spain v Government of Gibraltar and United Kingdom of Great Britain and Northern Ireland (C-106/09 P, C-107/09 P)

Judgment of 15 Nov 2011

law://eu/cjeu/2009/c-106-09/para_77@2026-11-12

77The General Court concluded with regard to the first two selective elements of the measure at issue that were identified in the contested decision, namely the fact that payroll tax and BPOT are payable only where the taxable person makes a profit and that the amount of tax is capped in respect of both those bases of assessment at 15 % of the profits, that the Commission had not succeeded in demonstrating that those elements confer selective advantages.

European Commission and Kingdom of Spain v Government of Gibraltar and United Kingdom of Great Britain and Northern Ireland (C-106/09 P, C-107/09 P)

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