La sentencia del Tribunal de Justicia de la Unión Europea de 25 de julio de 2018: De nuevo sobre el tax lease naval

• Garcia Novoa, Cesar ^[1]
  1. [1] Universidade de Santiago de Compostela

     Universidade de Santiago de Compostela

     Santiago de Compostela, España

     
• Localización: Studi Tributari Europei, ISSN-e 2036-3583, Nº. 7, 2017
• Idioma: español
• Títulos paralelos:
  • Judgment of the Court of Justice of the European Union on July 25, 2018: Back on the naval tax lease regime
• Enlaces
  • Texto completo  1    2  
• Resumen

  • The judgment of the Grand Chamber of the European Union Court of Justice of July 25, 2016 on the tax lease nullifies the judgment of the General Court of 2015. The Grand Chamber argues that there is a lack of motivation.  In addition, the Court questions that investors are the unique possible State aids beneficiaries and not the Economic Interest Groups or the shipping companies.