The General Court of the European Union, in five judgments on September 27 th , 2023, related to cases T-826/14, T-12/15, T-158/15 and T-258/15 (consolidated), T- 252/15 and T-257/15 (consolidated), T-253/15 and T-256/15 and T-260/15 (consolidated), annuls Commission Decision (EU) 2015/314 of October 15 th , 2014, concerning state aid granted by Spain in the… Continue reading Tax advisor: The General Court of the European Union annuls the decision of the European Commission that declared illegal the deduction regime for indirect acquisitions in non-resident companies
Tag: General Court of the European Union
Tax advisor: The minimum tax rate of 15% that the Treasury will apply to corporations is appealed
The global minimum tax of 15% for multinationals and large national groups, which the Treasury plans to approve at the end of this year in compliance with a European directive, has been appealed before the General Court of the European Union (GCEU). This measure will apply from 2024 and will affect companies with an annual… Continue reading Tax advisor: The minimum tax rate of 15% that the Treasury will apply to corporations is appealed