Selectivity and Tax Measures
The reference system for determining the selectivity of a tax measure must have its own […]
The reference system for determining the selectivity of a tax measure must have its own […]
Funds used in compensation mechanisms mandated by the state become state resources Introduction The Court […]
The assessment of the Commission in an “opening decision” is only provisional. The Commission is […]
To apply the Arm’s Length Principle to transactions between two related companies, the Commission must […]
A tax that is levied on both imported and domestic products but its revenue finances […]
Progressive rates can be part of a reference tax system. The reference tax system is, […]
An official’s statement can be imputed to his authority if it can be reasonably assumed […]
Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of […]
The Annual Competition Report is a useful document, but it should provide more information on […]
Compensation for costs incurred as a result of a natural disaster is State aid. The […]