Press Release: Judgment of the Court of First Instance in Joined Cases T-211/04 and T-215/04. Government of Gibraltar and United Kingdom of Great Britain and Northern Ireland v Commission

The Court of First Instance annuls the Commission decision according to which the proposed reform of corporate tax in gibraltar constitutes unlawful state aid. The reference framework for assessing the reform’s regional selectivity must correspond exclusively to Gibraltar’s, and not the United Kingdom’s, territorial limits. Furthermore, the Commission did not observe the analytical framework relating to the determination of selectivity.