{"id":350264,"date":"2025-05-22T12:35:41","date_gmt":"2025-05-22T10:35:41","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=350264"},"modified":"2025-05-22T12:35:44","modified_gmt":"2025-05-22T10:35:44","slug":"cjeu-clarifies-conditions-under-which-eu-law-may-prohibit-national-tax-exemptions","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/cjeu-clarifies-conditions-under-which-eu-law-may-prohibit-national-tax-exemptions\/","title":{"rendered":"CJEU clarifies conditions under which EU law may prohibit national tax exemptions"},"content":{"rendered":"
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For the Grand Chamber of the CJEU, a tax exemption based on objective and non-discriminatory criteria and integrated into the logic of the legal system which it accompanies is inherent in the \u2018normal\u2019 tax regime and does not, in principle, confer a selective advantage. In such cases, the conditions for granting the exemption are neutral from the point of view of competition, as the fact that some undertakings satisfy those conditions, while others do not, is not relevant in the light of the rules on State aid.<\/p>\n\n\n\n

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Autor\/s<\/div>\n
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\n <\/span>\n Saturnina Moreno<\/span>\n – Academic Counsel<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n \n

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Category<\/div>\n

\n <\/span>\n Analysis<\/span>\n <\/p>\n <\/div>\n \n

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Areas and sectors<\/div>\n

\n <\/span>\n Tax<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

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\n \"Saturnina <\/div>\n
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Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n smoreno@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
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\n Banking and Finance, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n
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\n \"Saturnina <\/div>\n
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Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n smoreno@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
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\n Banking and Finance, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n <\/div>\n <\/div>\n
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For the Grand Chamber of the CJEU, a tax exemption based on objective and non-discriminatory criteria and integrated into the logic of the legal system which it accompanies is inherent in the \u2018normal\u2019 tax regime and does not, in principle, confer a selective advantage. In such cases, the conditions for granting the exemption are neutral from the point of view of competition, as the fact that some undertakings satisfy those conditions, while others do not, is not relevant in the light of the rules on State aid. <\/p>\n","protected":false},"featured_media":322569,"template":"","publicacion_categoria":[126],"class_list":["post-350264","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nCJEU clarifies conditions under which EU law may prohibit national tax exemptions - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"For the Grand Chamber of the CJEU, a tax exemption based on objective and non-discriminatory criteria and integrated into the logic of the legal system which it accompanies is inherent in the \u2018normal\u2019 tax regime and does not, in principle, confer a selective advantage. 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