# 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), Article 1

Extent: E+W+S+N.I.

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.

---
Source: https://www.legislation.gov.uk/eudn/2020/450/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2020-450/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.