Corporation tax credit for research only where research is done in that country is incompatible with article 49 EC: opinion (C-39/04)

Luxembourg, 9 December 2004

C-39/04, Laboratoires Fournier SA v Direction des verifications nationales et internationales

Opinion of Advocate General Jacobs on 9 December 2004 (link to English version when available).
Full text of this Opinion

The present case raises the question whether legislation of a Member State which provides for a corporation tax credit for research only where the research is carried out in that Member State is compatible with Community law

Advocate General Jacobs concluded:

I ... conclude, in answer to the questions referred by the Tribunal administratif, Dijon, that Article 49 EC precludes legislation of a Member State which provides for a corporation tax credit for research only where the research is carried out in that Member State.

European Court of Justice, Advocate General's opinion 9 December 2004