Commission Decision (EU) 2020/450 of 22 January 2020 on the aid scheme SA.29150 – 2010/C (ex 2010/NN) implemented by Germany on the fiscal carry-forward of losses in case of restructuring of companies in difficulty (Sanierungsklausel) (notified under document C(2020) 254) (Only the German text is authentic) (Text with EEA relevance)

CELEX: 32020D0450
Document type: DEC
Sector: Legislation
Date of document: 2020-01-22
In force since: 2020-03-27
Status: In force
ELI: http://data.europa.eu/eli/dec/2020/450/oj

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Article 1

The scheme on the fiscal carry-forward of losses in case of restructuring of companies in difficulty under § 8c(1a) KStG (Sanierungsklausel) does not constitute State aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union.

Article 2

This Decision is addressed to the Federal Republic of Germany.

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