Selectivity and the Reference System
Introduction A public measure must be selective and satisfy the other criteria of Article 107(1) […]
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Deductions from the Tax Base Are not Necessarily Selective
Introduction Member States may design their tax system as they wish, as long as they […]
A Finnish Tax on Sugary Drinks is not Selective
Introduction Several Member States have taxed or want to tax soft drinks with added sugar. […]
Tax Exemption of General Application
Introduction In November 2014, the General Court in case T-219/10, Autogrill v Commission, held that […]
Compensation for Non-payment of State Aid Can Constitute State Aid
Introduction A perennial question by aggrieved investors who feel cheated by u-turns in public policy […]
Although Member States Are Free to Determine their Tax Systems, they Must still Conform with State Aid Rules
Introduction On 10 September 2024, the Court of Justice [CJEU] delivered its much anticipated judgment, […]
Aid Measures with Limited Beneficiaries
Introduction During the covid-19 pandemic Member States granted State aid to undertakings they considered important […]
Obligations Imposed by the State Cannot Justify Tax Exemptions
Introduction Over the past decade or so, the European Commission has found that multiple port […]
Special Tax Treatment for a Major Infrastructure Project
Introduction In April 2013, the Commission received a complaint alleging that State aid had been […]
A Case of a Narrow Tax that Is Not Selective
Introduction On 17 April 2024, the General Court ruled, in case T-112/22, Ideella föreningen Svenska […]