Tag Archive: loss-carry-forward

State aid: Germany to appeal against EC decision on restructuring clause

The German government announced on 9 March 2011 that it plans to appeal against the decision of the European Commission (EC) of 26 January 2011 which stated that the German so-called restructuring clause (Sanierungsklausel) contained in § 8c (1a) Corporate Tax Act (Körperschaftsteuergesetz) is incompatible with the EU state aid rules. In its decision of …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2011/03/14/state-aid-germany-to-appeal-against-ec-decision-on-restructuring-clause/

State aid: European Commission decided that German restructuring clause constitutes illegal state aid

On 26 January 2011 the European Commission (EC) concluded its formal investigation of the German so-called restructuring clause (Sanierungsklausel) in § 8c Corporate Tax Act (Körperschaftsteuergesetz) which allows certain fiscal loss carry-forwards to continue for ailing companies in case of a significant change in their shareholding and decided that this law is incompatible with EU …

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Permanent link to this article: http://blogs.dlapiper.com/derestructuring/2011/01/31/state-aid-european-commission-decided-that-german-restructuring-clause-constitutes-illegal-state-aid/