{
  "url": "https://openlegislation.uk/eu-decision-2011-527/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2011-527/article-1.json",
  "legislation": "eudn/2011/527",
  "legislation_title": "Commission Decision of 26 January 2011 on State aid C 7/10 (ex CP 250/09 and NN 5/10) implemented by Germany — Scheme for the carry-forward of tax losses in the case of restructuring of companies in difficulty (Sanierungsklausel) (notified under document C(2011) 275) (Only the German text is authentic) (Text with EEA relevance) (2011/527/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2011-527",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The State aid granted on the basis of §8c(1a) of the Corporate Income Tax Act (Körperschaftsteuergesetz), unlawfully put into effect by Germany in breach of Article 108(3) TFEU, is incompatible with the internal market.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2011/527/article/1",
    "retrieved_at": "2026-11-01T15:15:41.640236+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}