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Document 62020CN0705

    Case C-705/20: Reference for a preliminary ruling from the Income Tax Tribunal of Gibraltar (United Kingdom) made on 21 December 2020 — Fossil (Gibraltar) Limited v Commissioner of Income Tax

    OJ C 257, 4.7.2022, p. 17–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
    OJ C 257, 4.7.2022, p. 15–15 (GA)

    4.7.2022   

    EN

    Official Journal of the European Union

    C 257/17

    Reference for a preliminary ruling from the Income Tax Tribunal of Gibraltar (United Kingdom) made on 21 December 2020 — Fossil (Gibraltar) Limited v Commissioner of Income Tax

    (Case C-705/20)

    (2022/C 257/22)

    Language of the case: English

    Referring court

    Income Tax Tribunal of Gibraltar (United Kingdom)

    Parties to the main proceedings

    Appellant: Fossil (Gibraltar) Limited

    Respondent: Commissioner of Income Tax

    Question referred

    Would the provision of tax relief by the Commissioner of Income Tax under the ITA 2010 for tax paid in the US in respect of the Appellant’s royalty income, infringe the Decision (1) or is otherwise prevented by it?

    (1)  Commission Decision (EU) 2019/700 of 19 December 2018 on the State Aid SA.34914 (2013/C) implemented by the United Kingdom as regards the Gibraltar Corporate Income Tax Regime (notified under document C(2018) 7848) (OJ 2019, L 119, p. 151).

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