El Tribunal General de la UE refrenda la Decisión de la Comisión sobre el régimen de «Controlled Foreign Companies» británico: ¿implicaciones para los regímenes europeos de transparencia fiscal internacional?

  1. José Manuel Calderón Carrero 1
  1. 1 Universidade da Coruña
    info

    Universidade da Coruña

    La Coruña, España

    ROR https://ror.org/01qckj285

Journal:
Quincena fiscal

ISSN: 1132-8576

Year of publication: 2022

Issue: 15-16

Type: Article

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Abstract

This paper analyzes the ruling of the EU General Court, issued on June 8, 2022 (cases T-363/19 and T-456/19, «United Kingdom and ITV/Commission»), on the legality of the Commission's decision (2019), which classified as state aid an exemption applicable to certain international financial structures articulated by groups of companies with a British parent company with regard to the application of domestic laws dealing with the Controlled Foreign Companies regime. The jurisprudence so established by the EU General Court in this case («United Kingdom/Commission»), in our opinion, is noteworthy for different reasons, although we think that, after the approval of Directive 2016/1164/EU ATAD I, it should not have far-reaching implications. in relation to the configuration and application of the current CFC regimes established by the EU Member States.

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Data source: Dialnet