Fossil. Corporate income tax in Gibraltar (C-705/20)

Judgment of the Court of Justice in the case Fossil. The national authorities responsible for the recovery from the beneficiary of aid which is unlawful and incompatible with the internal market, may apply a domestic provision which prescribes a mechanism for the set-off of taxes paid by that beneficiary abroad against taxes for which it is liable in Gibraltar, where it appears that that provision was applicable on the date of the operations in question.