Aid Measures with Limited Beneficiaries
Introduction During the covid-19 pandemic Member States granted State aid to undertakings they considered important […]
Archiv
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 […]
The Court of Justice Conflates Objective Justification with Policy Objective, in the context of Public Support of Green Electricity
Introduction Suppose a Member State subsidises the installation of solar panels on the roof of […]
Undertakings May also Carry out Non-economic Activities
Introduction An undertaking is any entity that carries out economic activities regardless of how it […]
Selectivity
Introduction On 14 December 2023, the Court of Justice, in its judgment in joined cases […]
The Consequence of the Tax Autonomy of Member States
Introduction The favourable tax treatment of multinational companies has long been in the sights of […]
Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions
Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court […]
Whether a Tax Measure Grants New Aid Must also be Assessed in the Context of the Relevant National Case Law
Introduction The application of the concept of selectivity to tax measures requires a comparison of […]