Methods for Determining Property Value
Member States may use different methods for determining the value of property as long as […]
Archiv
Amazon and the Difficulty of Finding a Comparable Tax Payer
To apply the Arm’s Length Principle to transactions between two related companies, the Commission must […]
“Global” Assessment of Tax Schemes
It is incumbent on the Commission to carry out a global assessment of tax schemes. […]
The State Acting as a Regulator
When the state acts as a regulator, it does not have to charge a licence […]
Taxation of Multinational Companies: The Apple Case – A Political Setback for the Commission, but a Victory on Principle
Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of […]
2019 Competition Report
The Annual Competition Report is a useful document, but it should provide more information on […]
Advantage Must be Proven, Not Assumed
The European Commission has to consider whether the private investor principle is applicable in cases […]
How to Make Good the Damage Caused by a Natural Disaster
Compensation for costs incurred as a result of a natural disaster is State aid. The […]
Public Funding of Infrastructure without State Aid
The existence of State aid must be checked at the level of both the direct […]
Environmental Remediation and State Liability
Liability assumed by the state for the actions of an undertaking constitutes a selective advantage […]