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Spain - Fiscal State Aid: Lights and Shadows in the 2013 Commission Decision on the Spanish Tax Lease System

Country:
Spain
Author:
G. Martínez Bárbara
Issue:
European Taxation, 2015 (Volume 55), No 2/3
Published:
22 January 2015
The author, in this article, critically analyses the European Commission’s ruling of 17 July 2013 finding that the Spanish tax lease system constitutes State aid to certain Economic Interest Groupings and their investors and comments on the different elements that could be taken into account by the General Court in the annulment action procedure brought on 25 September 2013 by Spain in Spain v. Commission (Case T-515/13).
 
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