2011/527/EU: Commission Decision of 26 January 2011 on State aid C 7/10 (ex CP 25... (32011D0527)
2011/527/EU: Commission Decision of 26 January 2011 on State aid C 7/10 (ex CP 250/09 and NN 5/10) implemented by Germany — Scheme for the carry-forward of tax losses in the case of restructuring of companies in difficulty ( Sanierungsklausel ) (notified under document C(2011) 275) Text with EEA relevance
- COMMISSION DECISION
- of 26 January 2011
- on State aid C 7/10 (ex CP 250/09 and NN 5/10) implemented by Germany — Scheme for the carry-forward of tax losses in the case of restructuring of companies in difficulty (
- Sanierungsklausel
- )
- (notified under document C(2011) 275)
- (Only the German text is authentic)
- (Text with EEA relevance)
- (2011/527/EU)
- 1.
- PROCEDURE
- 2.
- DESCRIPTION OF THE MEASURE
- 2.1.
- Background
- 2.2.
- The measure
- 2.3.
- Comparison between §8c(1a) KStG and §8(4) KStG
- 3.
- THE OPENING DECISION
- 4.
- COMMENTS BY GERMANY
- 4.1.
- Compliance with the private market creditor principle
- 4.2.
- Absence of selectivity
- 4.3.
- Justification by the nature or overall structure of the tax system
- 4.4.
- Link between new and old
- Sanierungsklausel
- 4.5.
- Similar rules in other tax systems
- 5.
- ASSESSMENT OF THE MEASURE
- 5.1.
- State resources and imputability
- 5.2.
- Selective advantage
- 5.2.1.
- Possible application of the private market creditor principle
- 5.2.2.
- Prima facie selectivity
- 5.2.2.1.
- System of reference
- 5.2.2.2.
- Differentiation between companies in a comparable factual and legal situation in the light of the objective of the tax system
- 5.2.3.
- Justification on the basis of the nature or the general scheme of the tax system of which it is part
- 5.2.4.
- The link between the old and new Sanierungsklausel
- 5.2.5.
- Similar tax schemes in other Member States
- 5.2.6.
- Conclusion on the existence of a selective advantage
- 5.3.
- Effect on intra-Union trade
- 5.4.
- Conclusion
- 6.
- ASSESSMENT OF THE COMPATIBILITY OF THE MEASURE
- 6.1.
- Possible compatibility on the basis of the Temporary Framework
- (43)
- 6.2.
- Possible compatibility on the basis of the Rescue and Restructuring Guidelines
- (45)
- 6.3.
- Possible compatibility on the basis of the Regional Aid Guidelines
- (46)
- 6.4.
- Possible compatibility on the basis of the Environmental Aid Guidelines
- (47)
- 6.5.
- Possible compatibility on the basis of Article 107(3) TFEU
- 7.
- RECOVERY
- 8.
- CONCLUSIONS
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
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