The European Commission has announced the extension of its State aid investigation into Gibraltar's corporate tax regime, which follows a General Court judgment that partially annulled the Commission's 2018 decision that Gibraltar's prior corporate tax exemption for interest and royalties, as well as five related tax rulings, are incompatible with EU State aid rules. In the judgment, the General Court mostly upheld the Commission's decision, although it partially annulled the decision as it applied in relation to a 2012 tax ruling provided to MJN Holdings Gibraltar Limited, which is the subject of the extended investigation (previous coverage). --- State aid:...