Undertakings May also Carry out Non-economic Activities
Introduction An undertaking is any entity that carries out economic activities regardless of how it […]
Introduction An undertaking is any entity that carries out economic activities regardless of how it […]
Introduction In 2016, the Commission found, in decision 2016/1699, that advance tax rulings [ATRs] that […]
The scope of a tax must be objectively defined in order for those excluded from […]
The reference system for determining the selectivity of a tax measure must have its own […]
It is incumbent on the Commission to carry out a global assessment of tax schemes. […]
Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of […]