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)

• CELEX: Decision (EU) 2020/450
• Articles: 2

Article 1

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.

Article 2

This Decision is addressed to the Federal Republic of Germany.