ECJ Reverses General Court On German Tax, State Aid Case

by Todd Buell, LAW360 Tax Authority, June 29, 2018

LAW360 Tax Authority quotes our partner Nikolaj Kubik in an article on the ECJ reversing a lower-court ruling in a state aid case involving German tax law.


The European Court of Justice Thursday reversed a lower-court ruling and said that the court misapplied the law in a state aid case involving German tax law.

At issue is a provision of German law that allows a company purchasing shares in another company to carry forward tax losses of the purchased company under certain circumstances. This would fall under a “restructuring clause”. The European Commission, the EU’s executive arm, argued that this was illegal state aid.

The commission informed Germany in 2010 that it was…

To read the full article, click here.

Nikolaj Kubik, Partner
Lawyer, Tax Advisor

He advises German and international companies on all issues of corporate taxation (reorganizations, restructurings, etc.) as well as on complex M&A and real estate transactions.