C-705/20 Allowing Foreign Tax Credit against Recovery from an Aid Recipient Does Not Infringe the Commission Decision journal article Shafi U Khan Niazi European Competition and Regulatory Law Review, Volume 7 (2023), Issue 4, Page 265 - 268 Annotation on the Judgment of the Court of Justice (Second Chamber) of 15 September 2022 in Case C-705/20 Fossil (Gibraltar) Ltd v Commissioner of Income Taxation The preliminary ruling of the Court of Justice in Case C-705/20 addressed the question of whether and how to adjust foreign tax payments of an aid recipient company against the amount of recoverable aid following Commission Decision 2019/700 of 19 December 2018. The Court of Justice ruled that the Commission decision does not prohibit the national authorities from applying domestic tax law to offset tax paid by the aid recipient abroad against taxes for which it is liable in Gibraltar.
Switzerland ∙ Annual Review in Competition Law journal article Philipp Zurkinden, Bernhard Lauterburg European Competition and Regulatory Law Review, Volume 4 (2020), Issue 4, Page 320 - 323
Theories of Harm in the Implementation of the Foreign Subsidies Regulation Adina Claici, Peter Davis, Gerhard Dijkstra