Asunto C-88/03: Sentencia del Tribunal de Justicia (Gran Sala) de 6 de septiembre de 2006 República Portuguesa/Comisión de las Comunidades Europeas (Recurso de anulación Ayudas de Estado Decisión 2003/442/CE Medidas fiscales adoptadas por una entidad regional o local Reducción de los tipos del impuesto sobre la renta de las personas f...
Section | Case |
Issuing Organization | Comisión de las Comunidades Europeas |
I (Comunicaciones) TRIBUNAL DE JUSTICIA TRIBUNAL DE JUSTICIA Sentencia del Tribunal de Justicia (Gran Sala) de 6 de septiembre de 2006 -- República Portuguesa/Comisión de las Comunidades Europeas (Asunto C-88/03) (1 ) (Recurso de anulación -- Ayudas de Estado -- Decisión 2003/442/CE -- Medidas fiscales adoptadas por una entidad regional o local -- Reducción de los tipos del impuesto sobre la renta de las personas físicas y jurídicas con domicilio fiscal en las Azores -- Calificación de ayuda de Estado -- Carácter selectivo -- Justificación por la naturaleza y estructura del sistema fiscal -- Obligación de motivación -- Compatibilidad con el mercado común) (2006/C 261/01) Lengua de procedimiento: portugués Partes Demandante: República Portuguesa (representantes: L.
Fernandes, agente, J. da Cruz Vilaça y L. Romão, advogados) Demandada: Comisión de las Comunidades Europeas (representantes: V. di Bucci y F. de Sousa Fialho, agentes) Partes coadyuvantes en apoyo de la parte demandante: Reino de España (agente: N. Díaz Abad, agente), Reino Unido de Gran Bretaña e Irlanda del Norte (agente: R. Caudwell, asistida por D.
Anderson, QC) Objeto Anulación de la Decisión C(2002) 4487 fin de la Comisión en la medida en que considera como ayuda de Estado incompatible con el mercado común la reducción de los tipos del impuesto sobre la renta de las personas físicas y jurídicas con domicilio fiscal en las Azores que ejercen determinadas actividades financieras (sección J, clases 65, 66 y 67, y sección K, clase 74, de la Nomenclatura estadística de actividades económicas de la Comunidad...
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