Many Tax Rulings Do Not Make a Single Aid Scheme
The autonomy that Member States enjoy in the field of direct taxation must be exercised […]
The autonomy that Member States enjoy in the field of direct taxation must be exercised […]
A selective tax reduction does not constitute State aid if it does not confer an […]
Member States have discretion to impose taxes that penalise environmentally harmful activities. Exemption of undertakings […]
Derogations that result in different tax treatment are selective measures. Introduction On 21 December 2016, […]
Tax rulings on transfer pricing have to approximate market-based outcomes. Introduction Twenty years ago, […]