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 […]
Introduction The application of the concept of selectivity to tax measures requires a comparison of […]
A tax that is levied at one level of government and does not apply to […]
All individual awards of aid granted to the same project over a three-year period have […]
Economies of scale do not necessarily correlate with ability to pay. Introduction On Thursday, 11 […]
A tax refund may not be granted, if it constitutes non-notified State aid. Introduction […]
The autonomy that Member States enjoy in the field of direct taxation must be exercised […]
Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to […]
Tax payers have grounds to object to a tax on the basis of Article 107(1) […]
The following is a summary of the main points that were presented and the issues […]
We are happy to welcome back Prof Erika Szyszczak on the State Aid Blog today. […]