EC: Liquidated German Companies Losses Cannot be Classed as State Aid

The European Court of Justice (ECJ) has rejected an appeal to decide whether the European General Court should have annulled the European Commission's decision in Andres re Heitkamp Holding v European Commission, C-203/16 P.

Whereby which the EC had categorised Germany's loss carry-forward regulations as unlawful state aid; ordering it to recover the aid from the involved companies regardless of any open appeal cases. The carry-forward regulations were brought into power as an emergency measure during the 2008 financial crisis to allow folding companies to retain their tax write-offs even after a change of ownership.