State Resources, Control and Imputability
Introduction A public measure can be classified as State aid only when it is funded […]
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The Problem with Turnover Taxes
Economies of scale do not necessarily correlate with ability to pay. Introduction On Thursday, 11 […]
What Happens when Internal Market Rules and State Aid Rules Clash?
A tax refund may not be granted, if it constitutes non-notified State aid. Introduction […]
Justification of a Tax Exemption
Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to […]
Tax Inseparably Linked to State Aid
Taxes which are inseparably linked with an aid measure are assessed together with the aid […]
Selectivity Can Exist at Different Levels: The Case of the Spanish Tax Lease System
A tax measure may be selective in relation to both intermediate and final beneficiaries. An […]
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 […]
Funding of the Spanish Public Broadcaster and Hypothecation of Taxes
Tax payers have grounds to object to a tax on the basis of Article 107(1) […]
Airport Infrastructure, Public Remit and the MEOT
A public authority, acting as a private investor, may provide finance which is free of […]
Levying Taxes to Fund Public Broadcasters
Taxes may not be examined by the Commission in the context of Article 107 even […]