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, […]
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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 […]
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 […]
Tax Inseparably Linked to State Aid
Taxes which are inseparably linked with an aid measure are assessed together with the aid […]
The Definition of the Reference Tax System is still a Puzzle
A selective measure should be determined on the basis of its effects, not on the […]
State Aid Rules and Transfer Pricing
Tax rulings on transfer pricing have to approximate market-based outcomes. Introduction Twenty years ago, […]