Court of Justice 10 March 2022, C-705/20 (Opinion of Advocate General Kokott delivered on 10 March 2022.)

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European Union · · · Cited by 4 · 10-03-2022

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 10 March 2022 ( 1 ) Case C‑705/20 Fossil (Gibraltar) Limited v Commissioner of Income Tax (Request for a preliminary ruling from the Income Tax Tribunal of Gibraltar (United Kingdom)) (Request for a preliminary ruling – State aid – State aid in the form of non-taxation of passive interest and royalty income – Decision (EU) 2019/700 – National

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