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 […]
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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 […]
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 […]
Non-imposition of Fines on Non-illegal Behaviour
Introduction Advantage is any benefit that an undertaking obtains from the intervention of the state. […]
Regional Operating Aid
Introduction On 21 June 2023, the General Court delivered its judgment in case T-131/21, Região […]
Discretion of Public Authorities and Selectivity
Introduction On 2 February 2023, the Court of justice, in case C649/20 P, Spain and […]
The Selectivity and Profitability of Agreements between Airports and Airlines
Introduction Selectivity is a tricky issue. Even a measure that appears not to favour or […]
The Value of Land
Different valuation methods do not confer a selective advantage if they generate similar results. Introduction […]
The “Arm’s Length Principle” and the Taxation of Transactions between Related Companies
The arm’s length principle is not an autonomous principle that can be applied to any […]