Brussels, 07/04/2011 (Agence Europe) - Advocate General Niilo Jääskinen has proposed that the Court should uphold the annulment of the Commission decision which found that the reform of Gibraltar corporate tax proposed in 2002 constituted unlawful state aid. In his opinion on Cases C-106/09 P and C-107/09 P delivered on 7 April, he says that “harmful tax measures” cannot be classified automatically as unlawful state aid.
In its decision of 30 March 2004, the Commission took the view...