Jurisdiction(s):
United Kingdom

Key definition

Commission definition

What does Commission mean? In legal practice, a commission is a payment, usually percentage‑based, made to an agent, broker or introducer for securing business or facilitating a transaction. Under UK bribery law, the Bribery Act 2010 (England & Wales, Scotland and Northern Ireland) does not define commission, but criminalises offering, promising, giving, requesting or receiving a financial or other advantage to induce or reward improper performance. A commission may constitute such an advantage depending on intent, knowledge and context; not every commission is a bribe. Transparent, proportionate, contractual commissions for genuine services are generally lawful, whereas concealed or disproportionate payments, particularly to public...

EU General Court confirms Spanish ship tax lease (STLS) as unlawful State aid; recovery from EIG investors ordered; selectivity arises from discretionary early depreciation authorisations

Published by a LexisNexis Competition expert

Practice notes

CASE HUB ARCHIVED

This archived case hub sets out the position as at the judgment of 23 September 2020; it is no longer maintained. See further, timeline.

Case facts Outline

Following the Court of Justice’s ruling in Case C-128/16, the matter was sent back to the General Court. That appeal contested the General Court’s prior judgment annulling the commission’s decision of 17 July 2013 (Case SA.212333), which had concluded that a Spanish scheme for acquiring ships, using leasing and financing through tax relief, constituted unlawful State aid.

Latest developments

On 23 September 2020, the General Court delivered its judgment, finding that the tax leasing arrangement for purchasing ships, involving leasing and tax relief-based financing, amounted to unlawful State aid, and that the aid granted under the programme must be recovered from the beneficiaries...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Web page updated on 21/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...