Compensatory Payments and State Resources
Funds used in compensation mechanisms mandated by the state become state resources Introduction The Court […]
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It is Difficult to Challenge a Commission Decision Opening the Formal Investigation Procedure
The assessment of the Commission in an “opening decision” is only provisional. The Commission is […]
Amazon and the Difficulty of Finding a Comparable Tax Payer
To apply the Arm’s Length Principle to transactions between two related companies, the Commission must […]
State Aid Measures May not be Funded through Discriminatory Taxes
A tax that is levied on both imported and domestic products but its revenue finances […]
Turnover Taxes Can Be Progressive without Being Selective
Progressive rates can be part of a reference tax system. The reference tax system is, […]
What is the Value of Informal Commission Communications?
An official’s statement can be imputed to his authority if it can be reasonably assumed […]
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 […]
2019 Competition Report
The Annual Competition Report is a useful document, but it should provide more information on […]
How to Make Good the Damage Caused by a Natural Disaster
Compensation for costs incurred as a result of a natural disaster is State aid. The […]
Environmental Remediation and State Liability
Liability assumed by the state for the actions of an undertaking constitutes a selective advantage […]