Spanish Tax Lease Scheme: Tax Advantages Open to Any Investor Carrying Out a Certain Type of Operation

Annabelle Lepiece

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Spanish Tax Lease Scheme: Tax Advantages Open to Any Investor Carrying Out a Certain Type of Operation

机译：西班牙税收租赁计划：任何进行特定类型业务的投资者均可享受税收优惠

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The General Court held in particular that tax advantages received by investors who participated in economic interest groupings established to finance shipping vessels could not be considered as selective given that any investor could benefit from the advantages by carrying out a certain type of operation open to any company without distinction.

机译：普通法院特别裁定，参加任何为船舶融资而建立的经济利益集团的投资者所获得的税收优惠不能被认为是选择性的，因为任何投资者都可以通过对任何公司进行某种类型的经营而从中受益。没有区别。

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《Journal of European Competition Law & Practice》 |2016年第6期|393-395|共3页
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Annabelle Lepiece;
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Spanish Tax Lease Scheme: Tax Advantages Open to Any Investor Carrying Out a Certain Type of Operation

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