A Non-Selective Financial Tax with a Narrow Scope
The scope of a tax must be objectively defined in order for those excluded from […]
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Selectivity and Tax Measures
The reference system for determining the selectivity of a tax measure must have its own […]
“Global” Assessment of Tax Schemes
It is incumbent on the Commission to carry out a global assessment of tax schemes. […]
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 […]