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Court of Justice Statement: Judgment in joined cases Territorio Histórico de Vizcaya, Diputación Foral de Vizcaya and Others v Commission

( July 28, 2011, 09:46 GMT | Official Statement) -- MLex Summary: The Court of Justice of the EU has ruled that Spanish legislation granting a 45 percent tax relief in the form of exemption from corporation tax for investments that exceed 15 million euros is state aid incompatible with the common market. The court also ruled that the conduct of the European Commission could not create a legitimate expectation that the tax credits and reductions in the tax base were lawful.The full statement follows. Read the judgments here and here...

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