Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions
Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court […]
Archiv
The Concept of Undertaking and Land Valuation
Introduction Must an entity that acquires an asset but does not exploit it commercially not […]
Compensation for Damage Caused by COVID-19 May be Limited to the Undertakings that Are Most Important to the Economy of a Member Stat
Introduction On 23 November 2023, Ryanair lost another appeal before the Court of Justice. The […]
State Guarantees
Introduction Public authorities often grant guarantees to undertakings so that the latter can borrow commercial […]
Start of Works
Introduction Perhaps the most important criterion for the compatibility of State aid with the internal […]
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 […]
A Complex Measure of Investment and Operating Aid to an Airport and Airlines (Part II)
Introduction In July 2008, the Commission received complaints alleging that France granted State aid to […]
A Complex Measure of Investment and Operating Aid to an Airport and Airlines (Part I)
Introduction In July 2008, the Commission received complaints alleging that France granted State aid to […]
Compensation for Damage
Introduction On 28 September 2023, the Court of Justice, in case C-320/21 P, Ryanair v […]
Advance Tax Rulings
Introduction In 2016, the Commission found, in decision 2016/1699, that advance tax rulings [ATRs] that […]