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<span>issue</span> <span class="article-title">News Issues: November 2024 - III</span> </a> <span class="next pull-right disabled"><span>Next</span> <span>issue</span></span> </div> <section> <header class="cartouche"> <h1 class="crayon rubrique-titre-3823 "> State aid & Taxation</h1> </header> <div class="main"> <div class="foreword content-inner content-inner-border"> <div class="item long"> <article class="entry article hentry"> <a href="en/bulletin/special-issues/state-aid-taxation/state-aid/state-aid-taxation-an-overview-of-eu-and-national-case-law-121711" rel="bookmark" class="wrap"> <strong class="h2-like entry-title"><em class="pre-title">Foreword</em> State aid & Taxation: An overview of EU and national case law</strong> <div class="crayon article-intro-121711 introduction entry-content"><p>Since the last Foreword on this matter, the European Union courts have moved the dial forward by expanding the application of State aid rules to corporate tax arrangements, signalling a shift in the legal landscape for enforcing EU (competition) law in relation to aggressive tax planning structures. This shift is most evident in recent CJEU judgments on Apple, which, when read together with Engie and Fiat, delineates the line where the European courts balance national tax sovereignty against EU law in corporate tax cases involving State aid. By examining the key arguments and implications of recent cases, this foreword takes stock of the current state of EU case law on tax and State aid, exploring how the Commission’s approach aligns with both legal precedent and policy imperatives. This analysis aims to elucidate the evolving role of the CJEU in this domain and underscore the broader regulatory implications for multinational corporations and Member States alike.</p></div> <span class="suite">Read more</span> </a> <div class="authors"> <div class="entry auteur entry_auteur_foreword" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/aleksandar-ivanovski-231184" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1538769913053-0b749.jpg?1731419994) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Aleksandar Ivanovski</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">CFE Tax Advisers Europe (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>126</em> visits</span> </div> </div> </div> </article> </div> </div> <div class="thematique content-thematique content-thematique_section content-thematique_foldable open"> <h2 class="content-thematique-title"><span><i class="picto picto-toggle"></i><a href="en/bulletin/special-issues/state-aid-taxation/aides-d-etat/" onclick="return toggle_thematique.apply(this);">State Aid</a></span></h2> <div class="inner"> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-10-24T22:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Oct</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur724m-in-danish-state-aid-for-a-greenhouse-gas-tax" rel="bookmark">The EU Commission approves €724M in Danish State aid for a greenhouse gas tax reduction scheme for companies at risk of carbon leakage</a> <span class="label label-free free">Free</span></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Commission approves €724 million Danish State aid greenhouse gas tax reduction scheme for companies at risk of carbon leakage* The European Commission has approved, under EU State aid rules, a €724 million (DKK 5.4 billion) Danish scheme to lower the rate of a new greenhouse gas (GHG) (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-10-22T22:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Oct</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-2-swedish-tax-exemption-schemes-for-non-food-biogas" rel="bookmark">The EU Commission approves 2 Swedish tax exemption schemes for non-food biogas and bio-propane</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Commission approves Swedish tax exemption schemes for non-food biogas and bio-propane* The European Commission has concluded that two Swedish tax exemption schemes for non-food-based biogas and bio-propane used for heating or as motor fuel are in line with EU State aid rules. In June 2020, (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-09-09T22:00:00Z"><span class="dm"><span class="d">10 </span><span class="m">Sep</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-in-favour-of-the-eu-commission-in-finding-that" rel="bookmark">The EU Court of Justice upholds the Commission’s finding that 2 Irish subsidiaries of a Big Tech company received unlawful State aid from Ireland in the form of a tax advantage <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/james-anderson" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1636131813260-e509b.jpg?1729763652) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">James Anderson</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>6</em> contributions</span> <span class="visites"><em>1853</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/niels-baeten" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton1591-adf8e.jpg?1711359285) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Niels Baeten</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>17</em> contributions</span> <span class="visites"><em>7460</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/nate-carden-skadden-com" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton86579-2420e.png?1711360638) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Nathaniel Carden</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (Chicago)</span> </div> <div class="entry-meta"> <span class="pays">United States</span> <span class="articles"><em>3</em> contributions</span> <span class="visites"><em>847</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">On September 10, 2024, the European Court of Justice (ECJ or Court) sided with the European Commission (Commission) and ruled that two Irish subsidiaries of Apple Inc. received unlawful state aid from Ireland in the form of a tax advantage (Case C-465/20 P). Ireland has reported that it will now (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-06-18T22:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Jun</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-dismisses-an-appeal-contesting-recovery-of-incompatible" rel="bookmark">The EU General Court dismisses an appeal contesting recovery of incompatible aid partly on the ground that the Commission had failed to take into account taxes paid in Member States other than Portugal <em>(Vima World)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Repayment of Incompatible State Aid Is Inescapable* Introduction Companies may pay taxes in several Member States of the EU or in third countries. This fact by itself has no bearing in an assessment of whether preferential tax treatment in a Member State may constitute State aid. However, (…)</div> </span> </div> </article> </div> </div> </div> <div class="content-inner-more"> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-04-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Apr</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-medina-advocates-for-the-annulment-of-the-commission" rel="bookmark">The EU Court of Justice AG Medina advocates for the annulment of the Commission’s finding that the UK granted illegal tax rulings to certain multinational groups between 2013 and 2018 <em>(ITV)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Advocate General Medina: The Court of Justice should annul the Commission decision finding that the United Kingdom granted illegal tax rulings (tax advantages to certain multinational groups) between 2013 and 2018* Both the Commission and the General Court erred in law when considering that (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-04-01T22:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Apr</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-efta-surveillance-authority-opens-a-formal-investigation-into-proposed" rel="bookmark">The EFTA Surveillance Authority opens a formal investigation into proposed exemptions from carbon taxes in Norway</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/efta-surveillance-authority-112306" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton112306-e2911.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">EFTA Surveillance Authority</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EFTA Surveillance Authority (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>169</em> contributions</span> <span class="visites"><em>33567</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">ESA opens investigation into proposed exemptions from carbon taxes in Norway* The EFTA Surveillance Authority (ESA) has decided to open a formal investigation into planned exemptions from an excise duty on waste incineration and a CO2 tax on the processing industry for emissions already (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-02-22T23:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Feb</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-a-eur1-3b-german-state-aid-measure-funded-under-the" rel="bookmark">The EU Commission approves a €1.3B German State aid measure funded under the Recovery and Resilience Facility to support a steel manufacturer decarbonise its steel production <em>(ArcelorMittal)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Commission approves €1.3 billion German State aid measure funded under Recovery and Resilience Facility to support ArcelorMittal decarbonise its steel production* The European Commission has approved, under EU State aid rules, a €1.3 billion German measure made available in part through the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-02-12T23:00:00Z"><span class="dm"><span class="d">13 </span><span class="m">Feb</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-concludes-that-certain-depreciation-and-state-guarantees-for" rel="bookmark">The EU Commission concludes that certain depreciation and State guarantees for a major infrastructure project between Denmark and Sweden constitute incompatible State aid and necessitate recovery <em>(HH Ferries)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Special tax treatment for a major infrastructure project* Introduction In April 2013, the Commission received a complaint alleging that State aid had been granted to the Oresund fixed link. The link is a major transport infrastructure project consisting of a bridge, an artificial island (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-02-06T23:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Feb</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-efta-surveillance-authority-approves-a-new-aid-scheme-for-a-favourable-tax" rel="bookmark">The EFTA Surveillance Authority approves a new aid scheme for a favourable tax rate on share option profits in Iceland for employees in R&D startups</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/efta-surveillance-authority-112306" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton112306-e2911.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">EFTA Surveillance Authority</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EFTA Surveillance Authority (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>169</em> contributions</span> <span class="visites"><em>33567</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">ESA approves Icelandic tax scheme for employee share options* The EFTA Surveillance Authority (ESA) has today approved a new aid scheme for favourable tax rate on share option profits in Iceland for employees in research and development (R&D) start-ups. The objective of the scheme is (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-02-04T23:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Feb</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-an-in-depth-investigation-to-determine-whether-france-s" rel="bookmark">The EU Commission opens an in-depth investigation to determine whether France’s contemplated amendments to an airline’s restructuring plan are in line with State aid rules <em>(Corsair)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Commission opens State aid in-depth investigation into Corsair amended restructuring plan* The European Commission has opened an in-depth investigation to determine whether France’s contemplated amendments to Corsair’s restructuring plan are in line with EU state aid rules. It does not (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-01-29T23:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Jan</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-an-in-depth-state-aid-investigation-into-swedish-tax" rel="bookmark">The EU Commission opens an in-depth State aid investigation into Swedish tax exemption schemes for non-food biogas and bio-propane</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Commission opens in-depth State aid investigation into Swedish tax exemption schemes for non-food biogas and bio-propane* The European Commission has opened an in-depth investigation to assess whether two Swedish tax exemption schemes for non-food-based biogas and bio-propane used for heating (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2024-01-29T23:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Jan</span></span><span class="y"> 2024</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-a-eur550m-italian-state-aid-scheme-to-support" rel="bookmark">The EU Commission approves a €550M Italian State aid scheme to support investments for the use of hydrogen in industrial processes to foster the transition to a net-zero economy</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Commission approves €550 million Italian State aid scheme to support investments for the use of hydrogen in industrial processes to foster the transition to a net-zero economy* The European Commission has approved a €550 million Italian scheme to support investments for the use of hydrogen in (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-12-19T23:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Dec</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-rules-that-the-designation-of-an-entity-under-national-law" rel="bookmark">The EU General Court rules that the designation of an entity under national law is not relevant for its classification as an undertaking within the meaning of State Aid rules <em>(Port System Authority of the Western Ligurian Sea / Association of Italian Ports)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Undertakings May also Carry out Non-economic Activities* Introduction An undertaking is any entity that carries out economic activities regardless of how it is classified in national law or how it is financed. The General Court, in its judgment of 20 December 2023, in case T-166/21, (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-12-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Dec</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-confirms-that-the-commission-has-not-established-that" rel="bookmark">The EU Court of Justice confirms that the Commission has not established that the tax ruling given to a Big Tech firm by Luxembourg was a State aid incompatible with the internal market <em>(Amazon)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Court of Justice confirms that the Commission has not established that the tax ruling given to Amazon by Luxembourg was a State aid that was incompatible with the internal market* By a tax ruling of 2003, the Luxembourg authorities accepted the Amazon group’s proposal concerning the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-12-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Dec</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur1b-slovak-state-aid-scheme-to-support-investments" rel="bookmark">The EU Commission approves a €1B Slovak State aid scheme to support investments in equipment necessary to foster the transition to a net-zero economy</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Commission approves €1 billion Slovak State aid scheme to support investments in equipment necessary to foster the transition to a net-zero economy* The European Commission has approved a €1 billion Slovak scheme to support investments for the production of equipment necessary to foster the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-12-04T23:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Dec</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-holds-that-the-commission-s-review-of-the-tax-rulings" rel="bookmark">The EU Court of Justice annuls the Commission’s decision to determine Luxembourg tax rulings illegal <em>(Engie)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The European Commission’s review of the tax rulings granted by Luxembourg to the Engie group infringed EU law* The European Commission decided that Luxembourg had granted State aid to the Engie group in connection with tax rulings on intra-group financing transactions. The Commission (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-11-08T23:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Nov</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-pitruzzella-recommends-setting-aside-and-referring" rel="bookmark">The EU Court of Justice AG Pitruzzella recommends setting aside and referring back to the General Court its decision on favourable tax rulings made by Ireland to a Big Tech firm because of legal errors and a failure to assess methodological errors in the initial tax rulings <em>(Apple)</em></a> <span class="label label-free free">Free</span></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/dimitrios-kyriazis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/dimitrios-e7ebb.jpg?1711359756) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Dimitrios Kyriazis</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">National and Kapodistrian University of Athens (Athens)</span> </div> <div class="entry-meta"> <span class="pays">Greece</span> <span class="articles"><em>7</em> contributions</span> <span class="visites"><em>5338</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On November 9th 2023, the Advocate General (“AG”) Pitruzzella published his Opinion on the Apple state aid case. More specifically, in Commission v Ireland & Apple (Case C‑465/20 P), the AG proposed to the European Court of Justice (“ECJ”) that it annul the General Court’s (“GC”) ruling (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-11-08T23:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Nov</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-pitruzzella-suggests-that-the-eu-court-of-justice" rel="bookmark">The EU Court of Justice AG Pitruzzella suggests that the Court should reconsider the judgement previously passed by the EU General Court concerning the legality of a Big Tech firm’s State aid <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/ilkaa-aalto-setala" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/unnamed-file-5fd37.jpg?1729092300) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Ilkaa Aalto-Setala</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Borenius (Helsinki)</span> </div> <div class="entry-meta"> <span class="pays">Finland</span> <span class="articles"><em>6</em> contributions</span> <span class="visites"><em>15</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/heikki-wahlroos" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1637680583923-9c7bb.jpg?1729257627) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Heikki Wahlroos</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Borenius (Helsinki)</span> </div> <div class="entry-meta"> <span class="pays">Finland</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>1</em> visit</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/aapo-pessi" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1675256200697-ce46a.jpg?1729257627) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Aapo Pessi</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Borenius (Helsinki)</span> </div> <div class="entry-meta"> <span class="pays">Finland</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>1</em> visit</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In a captivating development earlier this month, Advocate General Pitruzzella (AG) lent his insight to the high-profile case C-465/20 P, involving alleged state aid granted by Ireland to Apple Inc’s Irish subsidiaries. The AG now suggests that the European Court of Justice (ECJ) should (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-09-26T22:00:00Z"><span class="dm"><span class="d">27 </span><span class="m">Sep</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-decision-declaring-unlawful-the" rel="bookmark">The EU General Court annuls the Commission’s decision declaring unlawful the Spanish tax scheme on the deduction for indirect acquisitions of shareholdings in foreign companies</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/general-court-of-the-european-union-101310" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-7db87-6cea6.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">General Court of the European Union </span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">General Court of the European Union (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>88</em> contributions</span> <span class="visites"><em>46584</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The General Court annuls the Commission’s decision declaring the Spanish tax scheme on the deduction for indirect acquisitions of shareholdings in foreign companies unlawful* In 2002, Spain introduced a new corporate tax scheme. That scheme allowed companies that had acquired shareholdings in (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-09-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Sep</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-rules-that-the-tax-exemptions-granted-by-belgium-to" rel="bookmark">The EU General Court rules that the tax exemptions granted by Belgium to companies forming part of multinational groups constitute an unlawful aid scheme <em>(Kingdom of Belgium)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/general-court-of-the-european-union-101310" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-7db87-6cea6.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">General Court of the European Union </span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">General Court of the European Union (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>88</em> contributions</span> <span class="visites"><em>46584</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax rulings: the tax exemptions granted by Belgium to companies forming part of multinational groups constitute an unlawful aid scheme* The General Court thus confirms the decision of the European Commission which found, in 2016, that that tax scheme infringed the EU rules on State aid (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-09-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Sep</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-rules-that-the-belgian-excess-profit-tax-exemption-to" rel="bookmark">The EU General Court rules that the Belgian excess profit tax exemption to companies forming part of multinational groups constitutes an unlawful aid scheme <em>(Kingdom of Belgium)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/pietro-stella" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton130629-e17bc.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Pietro Stella</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>15</em> contributions</span> <span class="visites"><em>3068</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 20 September 2023, the General Court rendered its judgments in the well-known State aid cases concerning the Belgian excess profit tax exemption. In particular, the General Court ruled in cases Belgium v Commission (Case T-131/16 RENV) and Magnetrol International v Commission (T-263/16 RENV), (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-06-07T22:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Jun</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-kokott-suggests-the-commission-erred-in-deciding" rel="bookmark">The EU Court of Justice AG Kokott suggests the Commission erred in deciding that Luxembourg had granted unauthorised State aid to a Big Tech firm in the form of tax advantages <em>(Amazon)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax rulings: Advocate General Kokott is of the view that the Commission erred in deciding that Luxembourg had granted unauthorised state aid to Amazon in the form of tax advantages* The reference system relied on by the Commission in order to review whether there was a selective advantage, (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-05-03T22:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">May</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-kokott-considers-that-the-commission-erred-in" rel="bookmark">The EU Court of Justice AG Kokott considers that the Commission erred in finding that Luxembourg had granted unlawful State aid to a utilities group in the form of tax advantages <em>(Engie)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax rulings: Advocate General Kokott considers that the Commission erred in finding that Luxembourg had granted unlawful State aid to the Engie group in the form of tax advantages* First, national law alone constitutes the reference framework and, second, only manifestly incorrect tax rulings (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-03-19T23:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Mar</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-executive-vice-president-vestager-announces-new-state-aid" rel="bookmark">The EU Commission Executive Vice-President Vestager announces new State aid investigations into multinationals’ tax rulings following a recent decision of the Court of Justice</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/johan-ysewyn" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton30358-00d8d.jpg?1711359284) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Johan Ysewyn</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Covington & Burling (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>53</em> contributions</span> <span class="visites"><em>29938</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/carole-maczkovics" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton128666-d08ec.jpg?1711359509) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Carole Maczkovics</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Covington & Burling (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>20</em> contributions</span> <span class="visites"><em>4028</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The European Competition Commissioner, Margrethe Vestager, announced on 20 March 2023 that new State aid investigations into “aggressive tax planning” practices of multinationals can be expected. This follows an in-depth inquiry into tax ruling practices in European Union (“EU”) Member States (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-02-23T23:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Feb</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-a-french-scheme-worth-eur3b-to-support-companies-in" rel="bookmark">The EU Commission approves a €3B French scheme to support companies in 5 of the nation’s outermost regions</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €3 billion French scheme to support companies in five outermost regions* The European Commission has approved, under EU State aid rules, a €3 billion French scheme to compensate companies in five French outermost regions for the additional costs borne when (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-02-01T23:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Feb</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-partially-annuls-the-commission-s-decision-on-the" rel="bookmark">The EU Court of Justice partially annuls the Commission’s decision on the Spanish Tax Lease System and clarifies the extent to which public authorities can implement general measures without favouring any undertaking <em>(Spain / Lico Leasing / Caixabank...)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Introduction On 2 February 2023, the Court of justice, in case C649/20 P, Spain and Others v European Commission, clarified the extent to which public authorities can implement general measures without in practice favouring any undertaking. The exercise of administrative discretion can turn a (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-02-01T23:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Feb</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-partially-annuls-the-eu-commission-s-decision-on-the" rel="bookmark">The EU Court of Justice partially annuls the EU Commission’s decision on the Spanish Tax Lease System <em>(Spain / Lico Leasing / Caixabank...)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: the Court annuls in part the Commission’s decision on the ‘Spanish Tax Lease System’ * The recovery of the full amount of the aid referred to was ordered on the basis of an erroneous identification of the recipients In 2006, several complaints were made to the European (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2023-01-24T23:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Jan</span></span><span class="y"> 2023</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-rules-that-tax-exemptions-through-a-privatisation" rel="bookmark">The EU General Court rules that tax exemptions through a privatisation transaction amount to State aid <em>(Società Navigazione Siciliana)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax Advantages and Competitive Bidding* Introduction Award of contracts or sale of state assets through competitive bidding procedures or tenders are presumed to result in a market prices and to confer no advantage to the winner in the meaning of Article 107(1) TFEU. However, on 25 (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-12-20T23:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Dec</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-two-decisions-of-the-commission-on-state-aid-due-to" rel="bookmark">The EU General Court annuls 2 Commission decisions on State aid, due to the Commission’s failure to take into account the accumulation of aid from other Member States <em>(Landwärme)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Introduction The EU Green Deal and the Climate, Environmental Protection and Energy Aid Guidelines [CEEAG] allow Member States to grant more aid, in diversity and amounts, to incentivise companies to invest in greener technologies and energy. However, when multiple Member States grant aid (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-12-14T23:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Dec</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-efta-surveillance-authority-approves-the-prolongation-of-a-norwegian-tax" rel="bookmark">The EFTA Surveillance Authority approves the prolongation of a Norwegian tax scheme to encourage the purchase of zero emission producing vehicles</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/efta-surveillance-authority-112306" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton112306-e2911.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">EFTA Surveillance Authority</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EFTA Surveillance Authority (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>169</em> contributions</span> <span class="visites"><em>33567</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Zero-emission vehicles: ESA approves prolongation of Norwegian tax incentives and threshold zero VAT rate* The EFTA Surveillance Authority (ESA) has today approved a prolongation and amendments to certain tax incentives for zero-emission vehicles in Norway. The objective of the scheme is (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-12-14T23:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Dec</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-efta-surveillance-authority-finds-no-state-aid-in-2020-amendments-to" rel="bookmark">The EFTA Surveillance Authority finds no State aid in 2020 amendments to the Norwegian Petroleum Tax Act</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/efta-surveillance-authority-112306" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton112306-e2911.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">EFTA Surveillance Authority</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EFTA Surveillance Authority (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>169</em> contributions</span> <span class="visites"><em>33567</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">ESA finds no State aid in 2020 amendments to Norwegian Petroleum Tax Act* The EFTA Surveillance Authority (ESA) has today closed two complaints concerning temporary amendments to the Norwegian Petroleum Tax Act (PTA). ESA finds that the June 2020 amendments to the PTA do not entail State aid. (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-11-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Nov</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-that-the-commission-did-not-adequately-identify" rel="bookmark">The EU Court of Justice rules that the Commission did not adequately identify the reference framework for assessing whether a tax ruling constituted illegal State aid <em>(Fiat Chrysler)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/athanase-popov" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton46962-2cec0.png?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Athanase Popov</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG ENERGY (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>15</em> contributions</span> <span class="visites"><em>7572</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax rulings are a particularly sensitive topic in Luxembourg (See OpenLux – le chemin est encore long vers davantage d’équité fiscale, 9 March 2021, https://horsdefrance.eelv.fr/openlux-equite-fiscale/.) They certainly constitute a controversial practice as their final effect is to limit (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-11-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Nov</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-that-the-so-called-arms-length-principle-is-not" rel="bookmark">The EU Court of Justice rules that the so-called ’Arms Length Principle’ is not autonomous and must be provided for by the relevant jurisdiction’s tax laws if it is to be applied in State aid cases <em>(Fiat)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The arm’s length principle is not an autonomous principle that can be applied to any advance tax ruling. It must be provided in the national tax system. Furthermore, the arm’s length principle must be applied, if it exists in the national tax system, in the form that is defined by that tax (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-11-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Nov</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-annuls-a-commission-decision-which-ordered-luxembourg" rel="bookmark">The EU Court of Justice annuls a Commission decision which ordered Luxembourg to recover €20-30M in aid after a series of favourable transfer-pricing tax rulings <em>(Fiat)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/pietro-stella" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton130629-e17bc.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Pietro Stella</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>15</em> contributions</span> <span class="visites"><em>3068</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/andreas-reindl" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton1727-58d76.png?1712048379) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Andreas Reindl</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Leuphana University of Lüneburg (Hamburg)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>76</em> contributions</span> <span class="visites"><em>20343</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 8 November 2022, the Grand Chamber of the European Court of Justice (“ECJ”) delivered its judgment in Joined Cases C-885/19 P, Fiat Chrysler Finance Europe v Commission, and C-898/19 P, Ireland v Commission, annulling a 2015 Commission decision that had found that a transfer price tax (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-11-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Nov</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-annuls-the-commission-s-expansive-interpretation-of" rel="bookmark">The EU Court of Justice annuls the Commission’s expansive interpretation of State aid in a Luxembourg tax rulings case <em>(Fiat Chrysler)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/james-anderson" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1636131813260-e509b.jpg?1729763652) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">James Anderson</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>6</em> contributions</span> <span class="visites"><em>1853</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/bill-batchelor" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2727-77bcb.jpg?1711359285) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Bill Batchelor</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>70</em> contributions</span> <span class="visites"><em>31916</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/nate-carden-skadden-com" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton86579-2420e.png?1711360638) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Nathaniel Carden</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (Chicago)</span> </div> <div class="entry-meta"> <span class="pays">United States</span> <span class="articles"><em>3</em> contributions</span> <span class="visites"><em>847</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">On November 8, 2022, the Court of Justice of the European Union (CJEU), overturning the first instance EU General Court (General Court), annulled the European Commission’s (EC’s) decision that a Luxembourg tax ruling on Fiat’s intragroup financing transactions “did not reflect economic reality” (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-11-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Nov</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-executive-vice-president-vestager-issues-statement-following" rel="bookmark">The EU Commission Executive Vice-President Vestager issues statement following the Court of Justice’s judgment on the tax State aid case in Luxembourg <em>(Fiat)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Statement by Executive Vice-President Margrethe Vestager following today’s Court judgment on the Fiat tax State aid case in Luxembourg* Today’s judgment by the Court of Justice annuls the Commission’s 2015 decision finding that Luxembourg granted selective tax advantages to Fiat through a (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-11-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Nov</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-holds-that-the-general-court-was-wrong-to-confirm-the" rel="bookmark">The EU Court of Justice holds that the General Court was wrong to confirm the reference framework used by the Commission to apply the arm’s length principle to integrated companies in Luxembourg, in failing to take into account the specific rules implementing that principle in that Member State <em>(Fiat)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax rulings: The Court of Justice holds that the General Court was wrong to confirm the reference framework used by the Commission to apply the arm’s length principle to integrated companies in Luxembourg, in failing to take into account the specific rules implementing that principle in that (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-09-28T22:00:00Z"><span class="dm"><span class="d">29 </span><span class="m">Sep</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-pikamae-proposes-that-the-judgment-of-the-general" rel="bookmark">The EU Court of Justice AG Pikamäe proposes that the judgment of the General Court and the Commission’s decision on the Spanish tax leasing scheme should be partially annulled <em>(Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión / Caixabank)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Advocate General Pikamäe proposes that the judgment of the General Court and the Commission’s decision on the ‘Spanish tax leasing scheme’ should be partially annulled* In 2006, the European Commission received a number of complaints concerning the application of ‘the Spanish Tax Lease (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-09-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Sep</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-declares-that-national-authorities-responsible-for-the" rel="bookmark">The EU Court of Justice declares that national authorities responsible for the recovery of aid classified as unlawful may apply a domestic provision in order to prevent double taxation <em>(Fossil Group)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Corporate income tax in Gibraltar: the national authorities responsible for the recovery of aid classified as unlawful may apply a domestic provision in order to prevent double taxation* Following a formal investigation procedure into the corporate income tax regime in Gibraltar, the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-09-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Sep</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-issues-judgment-on-the-recovery-of-incompatible-state" rel="bookmark">The EU Court of Justice issues judgment on the recovery of incompatible State aid which must take into account the possible application of general rules for the avoidance of double taxation <em>(Fossil)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Recovery of Incompatible Aid and the Application of General Provisions for the Avoidance of Double Taxation* Introduction The recovery of incompatible State aid has to be carried out immediately and effectively. The Commission gives guidance to the Member State concerned how to calculate (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-09-06T22:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Sep</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-rules-that-the-practice-of-not-paying-for-use-of-public" rel="bookmark">The EU General Court rules that the practice of not paying for use of public assets constitutes State aid as does the continuation of beneficial arrangements without payment past the original expiry date <em>(JCDecaux)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The continuation of beneficial arrangements after the expiry of a service contract constitutes State aid. The practice of not charging for the use of public assets constitutes State aid. Introduction On 7 September 2022, the General Court ruled, in case T-642/19, JCDecaux v European (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-06-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Jun</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur1-14-billion-hungarian-scheme-to-support" rel="bookmark">The EU Commission approves €1.14B Hungarian scheme to support companies in context of Russia’s invasion of Ukraine</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €1.14 billion Hungarian scheme to support companies in context of Russia’s invasion of Ukraine* The European Commission has approved a €1.14 billion (HUF 442.37 billion) Hungarian scheme to support companies across sectors in the context of Russia’s invasion of (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-06-12T22:00:00Z"><span class="dm"><span class="d">13 </span><span class="m">Jun</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur500-million-finnish-scheme-to-support-companies" rel="bookmark">The EU Commission approves €500M Finnish scheme to support companies in context of Russia’s invasion of Ukraine</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves 500 million Finnish scheme to support companies in context of Russia’s invasion of Ukraine* The European Commission has approved an €500 million scheme to support companies active in the context of Russia’s invasion of Ukraine. The scheme was approved under the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-06-07T22:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Jun</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-issues-a-decision-on-the-application-of-state-aid-rules-to" rel="bookmark">The EU General Court issues a decision on the application of State aid rules to the tax treatment of transactions between companies that belong to the same multinational group <em>(ITV)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Territoriality and the Tax Treatment of Intra-group Transactions* A special tax rule can constitute the reference or normal system of taxation if it is “severable” from other tax rules and has its own legal logic. Introduction The application of State aid rules to the tax treatment of (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-03-22T23:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Mar</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-adopts-state-aid-framework-following-similar-covid-19" rel="bookmark">The EU Commission adopts a State aid framework following similar COVID-19 framework providing loan guarantees, tax-breaks and other measures for energy-intensive industry</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/francois-charles-laprevote" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton1253-a4a0b.jpg?1711359248) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">François-Charles Laprévote</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Cleary Gottlieb Steen & Hamilton (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>46</em> contributions</span> <span class="visites"><em>36705</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/david-perez-de-lamo" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton103571-bd4a0.jpg?1711359745) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Perez de Lamo</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Cleary Gottlieb Steen & Hamilton (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>2</em> contributions</span> <span class="visites"><em>398</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/giulio-cesare-rizza" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton23116-46685.jpg?1711359733) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cesare Rizza</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Cleary Gottlieb Steen & Hamilton (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>9</em> contributions</span> <span class="visites"><em>9186</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On March 23, 2022, the Commission adopted a Communication setting out a temporary framework for the implementation of State aid rules to support the economy following the conflict in Ukraine (the “Temporary Crisis Framework”), shortly after consulting with the Member States. The Temporary Crisis (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-03-09T23:00:00Z"><span class="dm"><span class="d">10 </span><span class="m">Mar</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-an-in-depth-investigation-into-greek-support-measures" rel="bookmark">The EU Commission opens an in-depth investigation into Greek support measures in favour of the national postal operator <em>(ELTA)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission opens in-depth investigation into Greek support measures in favour of postal operator Hellenic Post (ELTA)* The European Commission has opened an in-depth investigation to assess whether certain Greek support measures in favour of ELTA are in line with EU State aid (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-02-23T23:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Feb</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-uk-high-court-rules-that-an-exemption-on-a-sugar-import-tariff-does-not" rel="bookmark">The England & Wales High Court rules that an exemption on a sugar import tariff does not constitute State aid <em>(British Sugar)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/pietro-stella" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton130629-e17bc.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Pietro Stella</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>15</em> contributions</span> <span class="visites"><em>3068</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/nishka-malik" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton132792-0e91d.jpg?1711360422) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Nishka Malik</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>219</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">UK High Court rules on sugar advance tariff quota On 24 February 2022, the United Kingdom High Court (the “High Court”) rejected British Sugar’s contention that the sugar advance tariff quota breached Article 10 of the Protocol on Ireland/Northern Ireland (the “Protocol”) on State aid or the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-01-24T23:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Jan</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-efta-surveillance-authority-approves-an-icelandic-tax-deferral-scheme-for" rel="bookmark">The EFTA Surveillance Authority approves an Icelandic tax-deferral scheme for the restaurant sector in the context of the COVID-19 pandemic</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/efta-surveillance-authority-112306" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton112306-e2911.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">EFTA Surveillance Authority</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EFTA Surveillance Authority (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>169</em> contributions</span> <span class="visites"><em>33567</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">COVID-19 pandemic: ESA approves Icelandic tax-deferral scheme for the restaurant sector* The EFTA Surveillance Authority (ESA) has today approved an Icelandic tax-referral scheme that allows eligible businesses in the restaurant sector to defer payroll tax payments and social security (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-01-24T23:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Jan</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-finds-that-the-general-court-erred-in-law-when-finding" rel="bookmark">The EU Court of Justice finds that the General Court erred in law when finding the Commission incompetent to examine, in the light of the law on State aid, the compensation paid to Swedish investors by Romania in the implementation of an arbitral award <em>(Micula)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The General Court erred in law in finding that the Commission lacked competence to examine, in the light of the law on State aid, the compensation paid to Swedish investors by Romania in implementation of an arbitral award* While that award had upheld the argument of those investors that that (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2022-01-24T23:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Jan</span></span><span class="y"> 2022</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-overturns-the-ruling-of-the-eu-general-court-paving-the" rel="bookmark">The EU Court of Justice overturns the General Court’s ruling paving the way for infringement proceedings against the UK for breaching the principle of sincere cooperation <em>(Micula)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/pietro-stella" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton130629-e17bc.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Pietro Stella</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>15</em> contributions</span> <span class="visites"><em>3068</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 25 January 2022, the Court of Justice of the European Union (“ECJ”) delivered its judgment in the long-running Micula case. Despite being issued by the highest EU Court, the ruling did not put an end to this long-standing saga, as the ECJ annulled the previous judgment of the General Court (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-12-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Dec</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-efta-surveillance-authority-approves-a-revised-norwegian-scheme-for" rel="bookmark">The EFTA Surveillance Authority approves a revised Norwegian scheme for regionally differentiated social security contributions</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/efta-surveillance-authority-112306" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton112306-e2911.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">EFTA Surveillance Authority</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EFTA Surveillance Authority (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>169</em> contributions</span> <span class="visites"><em>33567</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">ESA approves revised Norwegian scheme for regionally differentiated social security contributions* The EFTA Surveillance Authority (ESA) has today approved a revised Norwegian scheme under which employers in very sparsely populated areas pay reduced social security contributions. The measure (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-12-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Dec</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-priit-pikamae-suggests-the-court-annul-the" rel="bookmark">The EU Court of Justice AG Priit Pikamäe suggests that the Court annul the Commission’s decision declaring an aid granted as being incompatible with the internal market <em>(Fiat)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax ruling: Advocate General Priit Pikamäe proposes that the Court allow the appeal brought by Ireland and annul the Commission’s decision declaring aid which Luxembourg granted to Fiat as being incompatible with the internal market* He proposes, however, that the appeal brought separately by (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-12-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Dec</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-pikamae-delivers-an-opinion-concerning-the-fiscal" rel="bookmark">The EU Court of Justice AG Pikamäe delivers an opinion concerning the fiscal advantages granted by Luxembourg to a subsidiary of a major car manufacturing company <em>(Fiat / Ireland)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/pietro-stella" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton130629-e17bc.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Pietro Stella</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>15</em> contributions</span> <span class="visites"><em>3068</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 16 December 2021, Advocate General Priit Pikamäe delivered an Opinion in Case C-898/19 P, Ireland v Commission and Others, concerning fiscal advantages granted by Luxembourg to a Fiat group subsidiary, which – if followed by the European Court of Justice – could substantially change the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-12-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Dec</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-polish-regional-administrative-court-in-opole-issues-decision-on-the-status" rel="bookmark">The Polish Regional Administrative Court in Opole issues a decision on the status of an investment launched prior to the approval of aid by the commission</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/michal-bernat-55585" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1522058462322-3e879.jpg?1712049515) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Michał Bernat</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Warsaw School of Economics</span> </div> <div class="entry-meta"> <span class="pays">Pologne</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>974</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background & facts of the case On 5 May 2015 Poland notified to the Commission a plan to award aid under an aid scheme involving an exemption from farming tax granted to large enterprises to support their investment in primary agricultural production. The rules providing for the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-11-23T23:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Nov</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-declares-a-tax-on-financial-institutions-with-liabilities" rel="bookmark">The EU Commission declares a tax on financial institutions with liabilities exceeding €15.1B compatible with EU State aid rules notwithstanding its selective nature</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">A Non-Selective Financial Tax with a Narrow Scope* The scope of a tax must be objectively defined in order for those excluded from the tax not to benefit from a selective advantage. Introduction Taxes are burdens, so they fall outside the scope of Article 107(1) TFEU which prohibits (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-10-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Oct</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur31-9-billion-italian-scheme-to-support-companies" rel="bookmark">The EU Commission approves a €31.9B Italian scheme to support companies affected by the COVID-19 pandemic</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Commission approves €31.9 billion Italian scheme to support companies affected by the coronavirus outbreak* The European Commission has approved a €31.9 billion Italian scheme to support companies affected by the coronavirus outbreak. The scheme was approved under the State aid Temporary (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-10-05T22:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Oct</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-upholds-the-general-court-s-classification-of-the" rel="bookmark">The EU Court of Justice upholds the General Court’s classification of the Spanish State aid tax rules on the amortization of financial goodwill as incompatible with the internal market <em>(Deutsche Telekom / Banco Santander / Sigma Alimentos Exterior / Prosegur Compañia de Seguridad / Duty Free Group / Banco Santander / Santusa)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Court of Justice dismisses the appeals brought against the judgments of the General Court upholding the classification of the Spanish tax rules on the amortisation of financial goodwill as State aid incompatible with the internal market* In 2007, after a number of written questions had (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-09-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Sep</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/state-aid-taxation-an-overview-of-eu-and-national-case-law" rel="bookmark">State aid & taxation: An overview of EU and national case law</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/hendrik-viaene" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton15589-4cf19.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Hendrik Viaene</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">McDermott Will & Emery (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>11297</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">This Special Issue collects all contributions available in the e-Competitions database relating to State aid and taxation. This topic has been at the source of many a heated debate. When reviewing the existing European Commission (‘Commission’) decisional practice and the case-law of the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-09-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Sep</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-efta-surveillance-authority-approves-a-renewal-of-temporary-amendments-to" rel="bookmark">The EFTA Surveillance Authority approves a renewal of temporary amendments to the Norwegian tax refund scheme for seafarers amidst the COVID-19 pandemic</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/efta-surveillance-authority-112306" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton112306-e2911.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">EFTA Surveillance Authority</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EFTA Surveillance Authority (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>169</em> contributions</span> <span class="visites"><em>33567</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">COVID-19 pandemic: ESA approves renewal of temporary amendments to Norwegian tax refund scheme for seafarers* The EFTA Surveillance Authority has today approved the renewal of temporary amendments to a Norwegian aid scheme granting tax refunds to shipping companies aimed at off-setting the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-09-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Sep</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-sets-aside-a-general-court-ruling-and-finds-that" rel="bookmark">The EU Court of Justice sets aside a General Court ruling and finds that Belgian "excess profit rulings" may constitute a State aid scheme <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/hendrik-viaene" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton15589-4cf19.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Hendrik Viaene</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">McDermott Will & Emery (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>11297</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/karolien-van-der-putten" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton104035-9cf9a.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Karolien Van der Putten</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">A&O Shearman (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>23</em> contributions</span> <span class="visites"><em>5951</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 16 September 2021, the CJEU delivered its judgment on whether the Belgian system of excess profit rulings (EPRs) constituted a scheme or not. The CJEU set aside the GCEU’s judgment that annulled the EC’s decision qualifying the EPRs as an aid scheme. The CJEU referred the case back to the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-09-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Sep</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur1-24-billion-italian-scheme-to-support-companies" rel="bookmark">The EU Commission approves a €1.24B Italian scheme to support companies hiring young workers in the context of the COVID-19 pandemic</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €1.24 billion Italian scheme to support companies hiring young workers in the context of the coronavirus outbreak* The European Commission has approved a €1.24 billion Italian scheme to support companies hiring young workforce in the context of the coronavirus (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-09-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Sep</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-upholds-the-commission-s-decision-finding-that-the" rel="bookmark">The EU Court of Justice upholds the Commission’s decision finding that the Belgian tax rulings regarding excess profits qualify as a State aid scheme <em>(Kingdom of Belgium)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/donald-slater" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1574115071703-80a02.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Donald Slater</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Ashurst (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>38</em> contributions</span> <span class="visites"><em>10054</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 16 September 2021, the ECJ handed down its much awaited judgment on whether the Belgian tax rulings concerning excess profits could be classified as an aid scheme (as opposed to individual aid measures). The ECJ set aside the General Court’s judgment and backed the European Commission’s (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-09-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Sep</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-sets-aside-the-general-court-s-judgment-and-rules-that" rel="bookmark">The EU Court of Justice sets aside the General Court’s judgment and rules that the Commission correctly found an aid scheme within the tax exemptions granted by Belgium to multinational companies <em>(Kingdom of Belgium)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax exemptions granted by Belgium to multinational companies by way of rulings: the Commission correctly found that there was an aid scheme* The Court of Justice sets aside the judgment delivered on 14 February 2019 by the General Court and refers the case back to the latter for it to rule on (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-07-13T22:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Jul</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-dismisses-the-application-of-two-clothing-manufacturers" rel="bookmark">The EU General Court dismisses the application of 2 clothing manufacturers seeking to block the Commission from investigating tax rulings on transfer pricing <em>(Nike / Converse)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/hendrik-viaene" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton15589-4cf19.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Hendrik Viaene</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">McDermott Will & Emery (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>11297</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/karolien-van-der-putten" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton104035-9cf9a.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Karolien Van der Putten</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">A&O Shearman (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>23</em> contributions</span> <span class="visites"><em>5951</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 14 July 2021, the GCEU dismissed the action brought by Nike and Converse against the EC decision to initiate a formal State aid investigation concerning certain advance tax rulings issued by the Dutch tax authorities for the benefit of Nike and Converse. Background In 2019, the EC (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-06-08T22:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Jun</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-decision-which-found-that-the-non" rel="bookmark">The EU General Court annuls a Commission decision that found that the non-charging of a deposit on certain drinks packaging sold by German border shops to customers resident in Denmark does not constitute State aid <em>(Dansk Erhverv)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/general-court-of-the-european-union-101310" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-7db87-6cea6.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">General Court of the European Union </span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">General Court of the European Union (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>88</em> contributions</span> <span class="visites"><em>46584</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The General Court annuls the Commission decision finding that the non-charging of a deposit on certain drinks packaging sold by German border shops to customers resident in Denmark does not constitute State aid* The Commission was not in a position to overcome, at the preliminary stage, all (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-06-08T22:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Jun</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-rules-that-an-exemption-from-a-fine-does-not-amount-to" rel="bookmark">The EU General Court rules that an exemption from a fine does not amount to State aid when the relevant legislation defines the circumstances for the exemption according to transparent and pre-determined criteria <em>(Dansk Erhverv)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">When Do Legal Exemptions Constitute State Aid?* Introduction An exemption from legal requirements that confers a selective advantage does not necessarily amount to State aid. In most cases, when beneficiaries are found not to receive State aid it is simply because the exemption does not (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-05-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">May</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-upholds-the-commission-s-decision-which-declared-that" rel="bookmark">The EU General Court upholds the Commission’s decision which declared that numerous beneficial tax rulings in favour of an energy company constituted illegal State aid <em>(Engie)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/hendrik-viaene" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton15589-4cf19.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Hendrik Viaene</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">McDermott Will & Emery (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>11297</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/karolien-van-der-putten" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton104035-9cf9a.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Karolien Van der Putten</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">A&O Shearman (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>23</em> contributions</span> <span class="visites"><em>5951</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 12 May 2021 the GCEU confirmed the EC’s decision of 20 June 2018 that the tax rulings which allowed the Engie group to partially escape tax in Luxembourg constituted illegal State aid within the meaning of Article 107 (1) TFEU. Background As from September 2008, the Luxembourg tax (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-05-11T22:00:00Z"><span class="dm"><span class="d">12 </span><span class="m">May</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-decision-that-ordered-the-recovery" rel="bookmark">The EU General Court annuls the Commission’s decision that ordered the recovery of €283M from a Big Tech company back to a country for State aid <em>(Amazon)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Amazon and the Difficulty of Finding a Comparable Tax Payer* To apply the Arm’s Length Principle to transactions between two related companies, the Commission must identify the less complex company of the two and compare it to a similar independent company. Methodological errors in the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-05-04T22:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">May</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-examines-several-measures-in-favour-of-postal-services" rel="bookmark">The EU General Court examines several measures in favour of postal services that are classified as services of general economic interest <em>(ITD / Brancheorganisation / Danske Fragtmænd)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Compensation for Universal Service Provision* Introduction The rules on State aid for services of general economic interest [SGEI] are very generous because they allow both investment and operating aid. Yet, it is not easy to comply with those rules because the calculation of the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-03-18T23:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Mar</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-decides-to-refer-the-uk-to-the-court-of-justice-for-failing" rel="bookmark">The EU Commission decides to refer the UK to the Court of Justice for failing to fully recover an illegal State aid of up to €100M in Gibraltar</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission refers United Kingdom to European Court for failure to fully recover illegal tax exemption aid of up to around €100 million in Gibraltar* The European Commission has decided to refer the United Kingdom to the Court of Justice of the European Union for failing to fully (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-03-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Mar</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-determines-that-hungarian-and-polish-progressive-taxes" rel="bookmark">The EU Court of Justice determines that Hungarian and Polish progressive taxes on companies do not breach EU State aid rules</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/hendrik-viaene" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton15589-4cf19.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Hendrik Viaene</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">McDermott Will & Emery (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>11297</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/karolien-van-der-putten" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton104035-9cf9a.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Karolien Van der Putten</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">A&O Shearman (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>23</em> contributions</span> <span class="visites"><em>5951</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 16 March 2021, the CJEU delivered its judgments in Cases C-562/19 P, Commission v Republic of Poland (EU:C:2021:201) and C-596/19 P, Commission v Hungary (EU:C:2021:202), ruling that the Polish tax on the retail sector and the Hungarian advertisement tax do not breach EU State aid rules. Both (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-03-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Mar</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-confirms-shortcomings-of-the-commission-s-state-aid" rel="bookmark">The EU Court of Justice confirms shortcomings of the Commission’s State aid investigation into progressive turnover-based taxes adopted by Hungary and Poland</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/francesco-pili" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton56709-fc8bd.jpg?1711359207) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Francesco Pili</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Hogan Lovells (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>7751</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 16 March 2021, the Grand Chamber of the European Court of Justice (“ECJ”) rejected the appeals brought by the Commission against the General Court’s (“GC)” judgments concerning progressive turnover-based taxes adopted by Hungary (Case C-596/19 P) and Poland (Case C-562/19 P). The national (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-03-03T23:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Mar</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-further-relaxes-the-standards-of-review-of-aid-schemes" rel="bookmark">The EU Court of Justice further relaxes the standards of review of “aid schemes” and annuls the General Court’s judgment on Spanish football clubs <em>(Fútbol Club Barcelona)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/francesco-pili" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton56709-fc8bd.jpg?1711359207) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Francesco Pili</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Hogan Lovells (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>7751</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 4 March 2021, the European Court of Justice (“ECJ”) delivered another interesting judgment (Case C-362/19 P) in the “Spanish football club saga”, which set aside the General Court’s (“GC”) judgment of 26 February 2019, Fútbol Club Barcelona v Commission (Case T-865/16, the “judgment under (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-03-03T23:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Mar</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-sets-aside-the-judgment-of-the-general-court-which" rel="bookmark">The EU Court of Justice sets aside the judgment of the General Court, classifying a Spanish tax scheme in the football clubs sector as State aid <em>(Fútbol Club Barcelona)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Court of Justice sets aside the judgment of the General Court by which the Commission’s decision classifying as State aid the tax scheme of four Spanish professional football clubs had been annulled* The action which had been brought by Fútbol Club Barcelona against that decision is (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-03-03T23:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Mar</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-that-a-football-club-received-illegal-state-aid" rel="bookmark">The EU Court of Justice rules that a football club received illegal State aid and sets aside the judgment of the General Court <em>(Fùtbol Club Barcelona)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/denis-waelbroeck" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517249385915-8223b.jpg?1711359741) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Denis Waelbroeck</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Ashurst (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>18</em> contributions</span> <span class="visites"><em>30404</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 4 March 2021, the European Court of Justice ("ECJ") handed down its much awaited judgment in the Fùtbol Club Barcelona ("FCB") case. It set aside the judgment of the General Court. As a result, the European Commission’s decision classifying as State aid a tax scheme that was available to (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-03-03T23:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Mar</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-decides-that-the-various-components-of-a-tax-system" rel="bookmark">The EU Court of Justice decides that the various components of a tax system form an indivisible whole and the effect they produce differ <em>(Fútbol Club Barcelona)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">“Global” Assessment of Tax Schemes* It is incumbent on the Commission to carry out a global assessment of tax schemes. But it must take into account only those provisions of schemes that apply ex ante and do not depend on the circumstances of individual tax payers. Only when aid has to be (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-03-03T23:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Mar</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-declares-that-the-general-court-erred-in-law-by" rel="bookmark">The EU Court of Justice declares that the General Court erred in law by annulling a Commission decision which considered tax exemptions to sports clubs illegal State aid <em>(Fútbol Club Barcelona)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/hendrik-viaene" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton15589-4cf19.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Hendrik Viaene</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">McDermott Will & Emery (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>11297</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/karolien-van-der-putten" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton104035-9cf9a.jpg?1711359551) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Karolien Van der Putten</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">A&O Shearman (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>23</em> contributions</span> <span class="visites"><em>5951</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 4 March 2021, the CJEU rendered its judgment in Case C-362/19, European Commission v Fútbol Club Barcelona, concerning State aid arising out of the taxation of professional sports clubs in Spain. In July 2016, the EC found that Spain had unlawfully implemented aid in the form of a (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-03-02T23:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Mar</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-polish-supreme-administrative-court-issues-a-decision-on-the-applicability" rel="bookmark">The Polish Supreme Administrative Court issues a decision on the applicability of regional investment aid for a tax exemption and the maximum amount of aid that may be granted in an administrative decision</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/michal-bernat-55585" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1522058462322-3e879.jpg?1712049515) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Michał Bernat</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Warsaw School of Economics</span> </div> <div class="entry-meta"> <span class="pays">Pologne</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>974</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background & facts of the case The case related to the Polish flagship programme of regional investment aid customarily referred to as Special Economic Zones (SEZ), which essentially provides an exemption from corporate income tax (CIT) in an amount proportionate to investment costs (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-02-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Feb</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-dismisses-two-actions-brought-by-an-airline-company" rel="bookmark">The EU Court of Justice dismisses two actions brought by an airline company against the Commission’s approval of State aid schemes supporting airlines holding national licences during the COVID-19 pandemic <em>(Ryanair)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/ana-manzaneque-valverde" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton99954-3d7a8.jpg?1712048605) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Ana Manzaneque Valverde</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>1020</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jose-rivas" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/jose_rivas_bio-48683.jpg?1711359291) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">José Rivas</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Bird & Bird (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>42</em> contributions</span> <span class="visites"><em>13290</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/chloe-birkett" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton118789-5ef67.jpg?1711359211) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Chloe Birkett</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Freeths (London) </span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>784</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In May 2020, Ryanair brought two separate actions against the EC approval of a Swedish and a French State aid scheme supporting airlines holding national licences under Article 107(3)(b) TFEU and Article 107(2)(b) TFEU respectively. On 17 February 2021, the General Court dismissed Ryanair’s (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-02-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Feb</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-states-that-the-deferral-of-the-payment-of-taxes" rel="bookmark">The EU Court of Justice states that the deferral of the payment of taxes introduced by France to support airlines that hold a national license amid the COVID-19 pandemic is consistent with EU law <em>(Ryanair)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The deferral of the payment of taxes introduced by France to support airlines which hold a French licence amid the Covid-19 pandemic is consistent with EU law* That aid scheme is appropriate for making good the economic damage caused by the Covid-19 pandemic and does not constitute (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-02-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Feb</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-states-that-the-french-aid-schemes-adopted-during-the" rel="bookmark">The EU Court of Justice states that the French State aid schemes adopted during the COVID-19 pandemic do not infringe competition law in the airline market <em>(Ryanair)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State Aid May be Limited to Undertakings with Close Links with the National Economy (Part II)* Introduction The European Commission acted swiftly to adopt a fairly accommodating and wide-ranging “Temporary Framework” to regulate State aid for the purposes of counter-acting the impact of (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2021-01-27T23:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">Jan</span></span><span class="y"> 2021</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-publishes-its-new-temporary-framework-for-state-aid-measures" rel="bookmark">The EU Commission publishes its new Temporary Framework for State Aid measures to support the economy during the COVID-19 pandemic</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Liquidity Assistance to Banks to Counter the Effects of Covid-19* Any direct public support of financial institutions affected by covid-19 has to comply with both State aid rules and the rules of the banking union. Introduction The Temporary Framework for State aid to combat covid-19 (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-12-03T23:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Dec</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-concludes-that-the-portuguese-madeira-free-zone-zona-franca" rel="bookmark">The EU Commission concludes that the Portuguese Madeira Free Zone (“Zona Franca da Madeira”) scheme is not implemented in line with approved conditions</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission concludes that the Madeira Free Zone (“Zona Franca da Madeira”) scheme not implemented in line with approved conditions* The European Commission has found that the implementation of the Madeira Free Zone aid scheme (Regime III) in Portugal is not in line with the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-12-03T23:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Dec</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-requires-italy-to-abolish-corporate-tax-exemptions-granted-to" rel="bookmark">The EU Commission requires Italy to abolish corporate tax exemptions granted to its ports</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission requires Italy to put an end to tax exemptions for ports* The European Commission has required Italy to abolish the corporate tax exemptions granted to its ports, in order to align its tax regime with EU State aid rules. Profits earned by port authorities from economic (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-12-02T23:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Dec</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-kokott-discusses-the-criteria-to-consider-consistent" rel="bookmark">The EU Court of Justice AG Kokott discusses the criteria to consider consistent administrative practices as aid schemes under Article 1(d) of Regulation 2015/1589 <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/alvaro-lopez-usatorre" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/lopez_alvaro_82723_1_bru_mit_crop-2c0eb.png?1711359745) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Álvaro López Usatorre</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Latham & Watkins (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>3</em> contributions</span> <span class="visites"><em>1002</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/paula-pernas-castrillo" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton123984-4cc37.jpg?1711361899) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Paula Pernas Castrillo</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Liège University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>534</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 3 December 2020, Advocate General (AG) Kokott delivered her Opinion on whether an administrative practice of the Belgian tax authorities could fall within the notion of “aid scheme” as provided in Article 1(d) of Regulation 2015/1589, of 13 July 2015, laying down detailed rules for the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-12-02T23:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Dec</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-kokott-suggests-annulling-the-judgment-of-the" rel="bookmark">The EU Court of Justice AG Kokott suggests annulling the General Court’s judgment and provides guidance on the concept of “aid scheme” in cases of tax rulings <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/francesco-pili" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton56709-fc8bd.jpg?1711359207) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Francesco Pili</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Hogan Lovells (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>7751</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 3 December 2020, Advocate General Kokott delivered her opinion on the appeal brought against the judgment of the General Court in case Belgium and Magnetrol International v Commission (Cases T-131/16 and T-263/16) of 14 February 2019 (the “Judgment under appeal”), which had annulled (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-12-02T23:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Dec</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-ag-kokott-thinks-the-commission-is-right-to-consider" rel="bookmark">The EU Court of Justice AG Kokott thinks the Commission is right to consider that the Belgian practice of making downward adjustments to the profits of undertakings forming part of multinational groups constitutes an aid scheme <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax rulings: According to Advocate General Kokott, the Commission was right to consider that the Belgian practice of making downward adjustments to profits of undertakings forming part of multinational groups constituted an aid scheme* The judgment of the General Court of the European Union (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-11-25T23:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Nov</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-high-court-of-justice-for-aragon-rejects-an-appeal-over-a-tax" rel="bookmark">The Spanish High Court of Justice for Aragon rejects an appeal over a tax exemption for a regional tax on large retailers because the appellant does not satisfy the exemption <em>(Aki Bricolaje Espana)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Espagne</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Aragón High Court of Justice dismisses the appeal against the assessment of the regional tax on large retail establishments in Aragon on the ground that what constituted State aid was the exemption for certain establishments but not in the case of the now appellant undertaking. Background (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-10-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Oct</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-advocate-general-kokott-criticizes-the-commission-s" rel="bookmark">The EU Court of Justice AG Kokott criticizes the Commission’s approach to progressive taxation in Poland and suggests that the Court dismiss the appeal <em>(Commission / Poland)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/francesco-pili" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton56709-fc8bd.jpg?1711359207) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Francesco Pili</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Hogan Lovells (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>7751</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 15 October 2020, Advocate General Kokott delivered her opinion in Case C-562/19 P, Commission v Poland, concerning the appeal of the General Court’s judgment of 16 May 2019 (Joined Cases T-836/16 and T-624/17). The judgment under appeal annulled the Commissions’ decision to open a formal (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-10-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Oct</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-advocate-general-kokott-agrees-with-the-general-court" rel="bookmark">The EU Court of Justice AG Kokott agrees with the General Court that the Polish tax on the retail sector and the Hungarian advertisement tax do not infringe State aid rules <em>(Commission / Poland) (Commission / Hungary)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">According to Advocate General Kokott, the Polish tax on the retail sector and the Hungarian advertisement tax do not infringe EU State aid rules* State aid rules do not preclude taxation of turnover of undertakings at a progressive rate Following the international trend, Poland and Hungary (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-10-13T22:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Oct</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-portuguese-supreme-administrative-court-rules-that-notwithstanding-a" rel="bookmark">The Portuguese Supreme Administrative Court rules that notwithstanding a government decree excluding firms operating in agriculture, an agribusiness may reap the benefits of a corporate tax-relief scheme <em>(Tax Benefits)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/carlos-botelho-moniz" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2462-91167.jpg?1711359358) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Carlos Botelho Moniz</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morais Leitão, Galvão Teles, Soares da Silva (Lisbon)</span> </div> <div class="entry-meta"> <span class="pays">Portugal</span> <span class="articles"><em>19</em> contributions</span> <span class="visites"><em>2661</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/eduardo-maia-cadete" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/emc-2-95677.jpg?1711359317) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Eduardo Maia Cadete</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morais Leitão, Galvão Teles, Soares da Silva (Lisbon)</span> </div> <div class="entry-meta"> <span class="pays">Portugal</span> <span class="articles"><em>24</em> contributions</span> <span class="visites"><em>2902</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background and facts of the case The appellant undertaking brought a claim before the Supreme Administrative Court (“SAC”) against the sentence rendered by the Leiria Administrative and Tax Court, which dismissed the judicial claim brought against the payment of additional Corporate Income (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-10-05T22:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Oct</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur1-5-billion-italian-scheme-to-support-companies" rel="bookmark">The EU Commission approves €1.5 billion Italian scheme to support companies affected by COVID-19 outbreak in Southern Italy</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €1.5 billion Italian scheme to support companies affected by coronavirus outbreak in Southern Italy* The European Commission has approved a €1.5 billion Italian scheme to support companies operating in regions of Southern Italy affected by the coronavirus (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-10-01T22:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Oct</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-grants-an-appeal-allowing-a-real-estate-tax-break-to" rel="bookmark">The Spanish Supreme Court grants an appeal allowing a real estate tax break to the nationalised shipyard company <em>(Navantia)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Spanish Supreme Court, after the Ferrol Administrative Court had raised the question for a preliminary ruling to the Court of Justice, upheld the cassation filed by Navantia against the judgement delivered by the Galicia High Court of Justice, and recognized the exemption from Real Estate (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-09-22T22:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Sep</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-rules-that-the-spanish-tax-system-applicable-to-certain" rel="bookmark">The EU General Court rules that the Spanish tax system applicable to certain finance lease agreements entered into by shipyards constitutes an aid scheme and that the unlawful State aid granted under that system must be recovered from the beneficiaries <em>(Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/general-court-of-the-european-union-101310" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-7db87-6cea6.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">General Court of the European Union </span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">General Court of the European Union (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>88</em> contributions</span> <span class="visites"><em>46584</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Spanish tax system applicable to certain finance lease agreements entered into by shipyards constitutes an aid scheme* The unlawful State aid granted under that system must be recovered from the beneficiaries In 2006, the European Commission received a number of complaints concerning the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-09-22T22:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Sep</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-dismisses-the-actions-for-annulment-in-the-spanish-tax" rel="bookmark">The EU General Court dismisses the actions for annulment in the "Spanish tax lease saga" <em>(Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/francesco-pili" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton56709-fc8bd.jpg?1711359207) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Francesco Pili</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Hogan Lovells (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>7751</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 23 September 2020, the General Court delivered another judgment in the “Spanish tax lease saga”, concerning certain aid measures granted through tax provisions applicable to agreements put in place for the financing and acquisition of vessels in Spain. This judgment follows the annulment and (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-08-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Aug</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-german-aid-scheme-to-support-airports-affected-by" rel="bookmark">The EU Commission approves German aid scheme to support airports affected by the COVID-19 outbreak</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves German aid scheme to support airports affected by the coronavirus outbreak* The European Commission has approved a German aid scheme to support airports in the context of the coronavirus outbreak. The scheme was approved partially based on Article 107(2)(b) of (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-30T22:00:00Z"><span class="dm"><span class="d">31 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur6-billion-italian-schemes-to-support-smes" rel="bookmark">The EU Commission approves €6 billion Italian schemes to support SMEs affected by COVID-19 outbreak</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €6 billion Italian schemes to support SMEs affected by coronavirus outbreak* The European Commission has approved three Italian schemes, with an overall budget of €6 billion, mainly consisting of incentives to the recapitalisation by private investors of small (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-quashes-a-eur13-billion-tax-ruling-fine-on-a-multinational" rel="bookmark">The EU General Court quashes a €13 billion tax ruling fine on a Big Tech company <em>(Apple)</em></a> <span class="label label-free free">Free</span></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/denis-waelbroeck" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517249385915-8223b.jpg?1711359741) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Denis Waelbroeck</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Ashurst (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>18</em> contributions</span> <span class="visites"><em>30404</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/donald-slater" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1574115071703-80a02.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Donald Slater</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Ashurst (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>38</em> contributions</span> <span class="visites"><em>10054</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">€13 billion Apple tax recovery decision quashed On 15 July 2020, the EU General Court ("GC") handed down its much awaited judgment in the Apple case. It overturned the European Commission’s ("Commission") decision ordering Ireland to recover EUR 13 billion (plus interests) in illegal State (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-strikes-down-the-commission-s-decision-ordering-ireland-to" rel="bookmark">The EU General Court strikes down the Commission’s decision ordering Ireland to recover €13B from a Big Tech company for illegal State aid <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/smernagh-cgsh-com" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton83129-54b7d.jpg?1727709051) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Sean Mernagh</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>3</em> contributions</span> <span class="visites"><em>351</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/richard-sultman" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton112028-b96b7.jpg?1711363153) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Richard Sultman</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Cleary Gottlieb Steen & Hamilton (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>277</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/francois-charles-laprevote" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton1253-a4a0b.jpg?1711359248) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">François-Charles Laprévote</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Cleary Gottlieb Steen & Hamilton (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>46</em> contributions</span> <span class="visites"><em>36705</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On July 15, 2020, the European Union’s second- highest court, the General Court (the “Court”), annulled the 2016 decision of the European Commission (the “Commission”) ordering Ireland to recover €13 billion (€14.3 billion with interest) in back-taxes from Apple which the Commission considered (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-overturns-the-commission-s-biggest-state-aid-recovery" rel="bookmark">The EU General Court overturns the Commission’s biggest State aid recovery order worth over €13 billion in tax advantages <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/dimitrios-kyriazis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/dimitrios-e7ebb.jpg?1711359756) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Dimitrios Kyriazis</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">National and Kapodistrian University of Athens (Athens)</span> </div> <div class="entry-meta"> <span class="pays">Greece</span> <span class="articles"><em>7</em> contributions</span> <span class="visites"><em>5338</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Apple: One Case to Rule Them All* Some cases just have it all; the Apple case is one of them. First, size: at more than thirteen billion euros, the recovery order Ireland had to enforce dwarfed the previously biggest one (EDF, at around one billion euros). Second, international political (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-decision-concerning-the-tax" rel="bookmark">The EU General Court annuls the Commission’s decision concerning the tax rulings in favor of a Big Tech company <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/francesco-pili" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton56709-fc8bd.jpg?1711359207) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Francesco Pili</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Hogan Lovells (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>7751</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 15 July 2020, the General Court (the “GC”) annulled the European Commission’s (the “Commission”) decision of 30 August 2016 concerning tax rulings adopted by the Irish authorities in relation to two companies forming part of the Apple Group (the “Contested Decision”). The Contested (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-decision-regarding-the-irish-tax" rel="bookmark">The EU General Court annuls the Commission’s decision regarding the Irish tax rulings in favor of a Big Tech company <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/general-court-of-the-european-union-101310" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-7db87-6cea6.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">General Court of the European Union </span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">General Court of the European Union (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>88</em> contributions</span> <span class="visites"><em>46584</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The General Court of the European Union annuls the decision taken by the Commission regarding the Irish tax rulings in favour of Apple* The General Court annuls the contested decision because the Commission did not succeed in showing to the requisite legal standard that there was an (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-considers-that-the-commission-did-not-succeed-to-show-to" rel="bookmark">The EU General Court annuls the Commission’s decision for failure to prove up to the requisite legal standard that the tax rulings entail a selective advantage <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Rita-Leandro-Vasconcelos" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton1448-6a161.jpg?1711359744) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Rita Leandro Vasconcelos</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">APDE Portuguese Association of European Law (Lisboa)</span> </div> <div class="entry-meta"> <span class="pays">Portugal</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>2642</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 15 July the General Court (‘GC’) delivered its judgment concerning the appeals lodged by Ireland, on the one hand, and Apple Sales International (‘ASI’) and Apple Operations Europe (‘AOE’) (together, ‘Apple’), on the other, against a Commission decision finding the Irish tax rulings granted (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-decision-that-ireland-had-granted" rel="bookmark">The EU General Court annuls the Commission’s decision that Ireland had granted illegal State aid of at least €13 billion <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/aleksei-matiushenko" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton124700-01ec5.jpg?1711363153) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Aleksei Matiushenko</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Oxera (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>126</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/nicole-robins" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton55783-7ac7e.jpg?1711359584) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Nicole Robins</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Oxera (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>15754</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In July 2020, the EU General Court annulled the European Commission’s decision that Ireland had granted illegal state aid of at least €13bn to Apple through two tax rulings. The General Court’s judgment in the Apple case was one of the most keenly awaited judgments in the area of state aid. What (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-13T22:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-recommends-member-states-to-not-grant-financial-support-to" rel="bookmark">The EU Commission recommends Member States to not grant financial support to companies with links to tax havens</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/francesco-pili" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton56709-fc8bd.jpg?1711359207) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Francesco Pili</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Hogan Lovells (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>7751</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 14 July 2020, the European Commission (the “Commission”) issued a Recommendation to Member States not to grant financial support to companies with links to countries that are on the EU’s list of non-cooperative tax jurisdictions. According to the Recommendation, restrictions should also apply (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-13T22:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-recommends-that-members-states-not-grant-financial-support" rel="bookmark">The EU Commission recommends that Members States not grant financial support, including State aid, to companies with links to tax havens, especially in the context of the COVID-19 outbreak</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State Aid: Commission recommends not granting financial support to companies with links to tax havens* The European Commission has today recommended that Member States do not grant financial support to companies with links to countries that are on the EU’s list of non-cooperative tax (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-07-08T22:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Jul</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-efta-surveillance-authority-approves-amendments-to-norway-s-seafarer-tax" rel="bookmark">The EFTA Surveillance Authority approves amendments to Norway’s seafarer tax refund scheme due to the COVID-19 pandemic</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/efta-surveillance-authority-112306" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton112306-e2911.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">EFTA Surveillance Authority</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EFTA Surveillance Authority (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>169</em> contributions</span> <span class="visites"><em>33567</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">COVID-19 Pandemic: ESA approves amendments to Norway’s seafarer tax refund scheme* The EFTA Surveillance Authority (ESA) has greenlighted amendments to a Norwegian aid scheme granting tax and social security contribution refunds to shipping companies in Norway. The amendments lift refund (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-06-25T22:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Jun</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur7-6-billion-italian-tax-schemes-to-support" rel="bookmark">The EU Commission approves €7.6 billion Italian tax schemes to support companies and self-employed workers affected by COVID-19 outbreak</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €7.6 billion Italian tax schemes to support companies and self-employed workers affected by coronavirus outbreak* The European Commission has approved four Italian aid schemes to support companies and self-employed workers affected by the coronavirus outbreak. (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-06-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Jun</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-italian-tax-measures-for-maritime-transport" rel="bookmark">The EU Commission approves Italian tax measures for maritime transport</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves Italian tax measures for maritime transport* The European Commission has approved under EU State aid rules the prolongation until end 2023 of various Italian support measures for maritime transport under Italy’s “International Registry” scheme. The scheme (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-06-09T22:00:00Z"><span class="dm"><span class="d">10 </span><span class="m">Jun</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur33-million-cypriot-scheme-deferring-payment-of" rel="bookmark">The EU Commission approves €33 million Cypriot scheme deferring payment of VAT to support companies affected by COVID-19 outbreak</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €33 million Cypriot scheme deferring payment of VAT to support companies affected by coronavirus outbreak* The European Commission has approved a €33 million Cypriot aid scheme deferring VAT payments to ease the liquidity constraints of companies affected by the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-06-04T22:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Jun</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur5-billion-french-umbrella-scheme-to-support" rel="bookmark">The EU Commission approves €5 billion French “umbrella” scheme to support research and development as well as testing infrastructures and production of COVID-19 relevant products</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €5 billion French “umbrella” scheme to support research, development, testing infrastructures and production of coronavirus relevant products* The European Commission has approved a €5 billion French “umbrella” scheme to support research and development, testing (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-06-02T22:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Jun</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-portuguese-supreme-administrative-court-considers-the-distinction-between" rel="bookmark">The Portuguese Supreme Administrative Court considers the distinction between "establishment" and "undertaking" in the context of EU State aid rules <em>(Miranda do Douro)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/carlos-botelho-moniz" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2462-91167.jpg?1711359358) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Carlos Botelho Moniz</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morais Leitão, Galvão Teles, Soares da Silva (Lisbon)</span> </div> <div class="entry-meta"> <span class="pays">Portugal</span> <span class="articles"><em>19</em> contributions</span> <span class="visites"><em>2661</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/eduardo-maia-cadete" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/emc-2-95677.jpg?1711359317) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Eduardo Maia Cadete</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morais Leitão, Galvão Teles, Soares da Silva (Lisbon)</span> </div> <div class="entry-meta"> <span class="pays">Portugal</span> <span class="articles"><em>24</em> contributions</span> <span class="visites"><em>2902</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background & facts of the case The municipality of Miranda do Douro brought a claim before the Supreme Administrative Court (“SAC”) against the ruling rendered by the Northern Central Administrative Court, which considered that the conditions for the exemption of property transfer (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-05-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">May</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-portuguese-southern-central-administrative-court-rejects-a-claim-by-a-food" rel="bookmark">The Portuguese Southern Central Administrative Court rejects a claim by a food distributor on the grounds that they do not have <em>locus standi</em> to challenge a levy funding an animal carcass collection system under EU State aid rules <em>(“Food Safety Plus” Tax)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/carlos-botelho-moniz" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2462-91167.jpg?1711359358) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Carlos Botelho Moniz</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morais Leitão, Galvão Teles, Soares da Silva (Lisbon)</span> </div> <div class="entry-meta"> <span class="pays">Portugal</span> <span class="articles"><em>19</em> contributions</span> <span class="visites"><em>2661</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/eduardo-maia-cadete" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/emc-2-95677.jpg?1711359317) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Eduardo Maia Cadete</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morais Leitão, Galvão Teles, Soares da Silva (Lisbon)</span> </div> <div class="entry-meta"> <span class="pays">Portugal</span> <span class="articles"><em>24</em> contributions</span> <span class="visites"><em>2902</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background & facts of the case The Appellant, a company in the sector of retail distribution of food products that owns and manages several brands and shops, brought a claim before the Southern Central Administrative Court (“SCAC”) against the sentence rendered by the Lisbon (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-05-11T22:00:00Z"><span class="dm"><span class="d">12 </span><span class="m">May</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-a-eur25-million-belgian-state-aid-scheme-to-support" rel="bookmark">The EU Commission approves a €25 million Belgian State aid scheme to support COVID-19 related research and development activities in Wallonia</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €25 million Belgian aid scheme to support coronavirus related research and development activities in Wallonia* The European Commission has approved a €25 million Belgian aid scheme to support coronavirus related research and development (R&D) in Wallonia.The (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-05-11T22:00:00Z"><span class="dm"><span class="d">12 </span><span class="m">May</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur11-5-million-maltese-scheme-to-support" rel="bookmark">The EU Commission approves €11.5 million Maltese scheme to support investments in the production of COVID-19-relevant products</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €11.5 million Maltese scheme to support investments in the production of coronavirus-relevant products* The European Commission has approved a Maltese aid scheme of €11.5 million to support investments in the production of productsthat are relevant to the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-05-06T22:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">May</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur7-3-million-czech-scheme-to-support-research-and" rel="bookmark">The EU Commission approves a €7.3 million Czech scheme to support research and development activities related to the COVID-19 pandemic</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €7.3 million Czech scheme to support research and development activities related to coronavirus outbreak* The European Commission has approved a CZK 200 million (approximately €7.3 million) Czech aid scheme to support research and development (R&D) (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-04-28T22:00:00Z"><span class="dm"><span class="d">29 </span><span class="m">Apr</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-german-umbrella-scheme-to-support-research" rel="bookmark">The EU Commission approves a German “umbrella” scheme to support research, development, and testing as well as production of COVID-19 relevant products</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves German “umbrella” scheme to support research, development, testing and production of coronavirus relevant products* The European Commission has approved a German “umbrella” scheme to support research, development, testing and production of coronavirus relevant (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-04-26T22:00:00Z"><span class="dm"><span class="d">27 </span><span class="m">Apr</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur4-million-belgian-scheme-to-support-covid-19" rel="bookmark">The EU Commission approves €4 million Belgian scheme to support COVID-19 related research and development projects in the Brussels-Capital region</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €4 million Belgian scheme to support coronavirus related research and development projects* The European Commission has approved a €4 million Belgian direct grant scheme for the Brussels-Capital region to support coronavirus related research and development (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-04-21T22:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Apr</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur5-3-million-maltese-scheme-to-support-research" rel="bookmark">The EU Commission approves a €5.3 million Maltese scheme to support research and development related to the COVID-19 pandemic</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €5.3 million Maltese scheme to support research and development related to coronavirus outbreak* The European Commission has approved a €5.3 million Maltese direct grants scheme to support investment in research and development (R&D) related to the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-04-02T22:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Apr</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-eur23-million-dutch-scheme-of-direct-grants-to" rel="bookmark">The EU Commission approves a €23 million Dutch scheme of direct grants to support providers of social support services and health care as well as youth care in offering services at home during the COVID-19 pandemic</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €23 million Dutch scheme to support the economy in the current coronavirus outbreak* The European Commission has approved a €23 million Dutch scheme to support certain providers of social support and health care in offering services at home during the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-04-01T22:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Apr</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-spanish-umbrella-scheme-with-measures-that-include" rel="bookmark">The EU Commission approves a Spanish “umbrella” scheme with measures that include direct grants and tax advantages, and where recipients include the self-employed affected by the COVID-19 outbreak</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves Spanish “umbrella” scheme to support economy in coronavirus outbreak* The European Commission has approved a Spanish aid scheme to support the Spanish economy in the context of the coronavirus outbreak. The scheme was approved under the State aid Temporary (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-03-30T22:00:00Z"><span class="dm"><span class="d">31 </span><span class="m">Mar</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-french-scheme-deferring-payment-by-airlines-of" rel="bookmark">The EU Commission approves a French scheme deferring payment by airlines of certain taxes to mitigate the economic impact of COVID-19 the outbreak</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves French scheme deferring payment by airlines of certain taxes to mitigate economic impact of coronavirus outbreak* The European Commission has found a French scheme deferring the payment by airlines of certain aeronautical taxes to be in line with EU State aid (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-03-26T23:00:00Z"><span class="dm"><span class="d">27 </span><span class="m">Mar</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-consults-with-member-states-on-extending-the-state-aid" rel="bookmark">The EU Commission consults with the Member States on extending the State aid Temporary Framework for the COVID-19 pandemic with 5 new measures</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Coronavirus: Commission Statement on consulting Member States on the proposal to extend State aid Temporary Framework* This evening, the European Commission has sent to Member States for consultation a draft proposal to extend the State aid Temporary Framework adopted on 19 March 2020 to (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-03-21T23:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Mar</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-a-eur50-million-italian-state-aid-scheme-to-support" rel="bookmark">The EU Commission approves a €50 million Italian State aid scheme to support the production and supply of medical devices during the COVID-19 pandemic</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves €50 million Italian support scheme for production and supply of medical equipment and masks during Coronavirus outbreak* The European Commission has approved a €50 million Italian aid scheme to support the production and supply of medical devices, such as (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-03-18T23:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Mar</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-adopts-the-temporary-framework-for-state-aid-measures-to" rel="bookmark">The EU Commission adopts the temporary framework for State aid measures to support the economy during the COVID-19 outbreak</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 19 March 2020, the Commission adopted the Temporary Framework for State aid measures to support the economy in the current COVID-19 outbreak (“Temporary Framework”). On 4 April 2020, it published a first amendment to the Temporary Frame- work, which significantly broadens its scope of (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-03-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Mar</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commissioner-vestager-announces-a-draft-proposal-for-a-state-aid" rel="bookmark">The EU Commissioner Vestager announces a draft proposal for a State aid Temporary Framework to support the economy in the context of the COVID-19 outbreak</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/james-webber" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton32172-49b82.png?1711359294) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">James Webber</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">A&O Shearman (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>32</em> contributions</span> <span class="visites"><em>15233</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Member States of the EU and the U.K. are announcing massive support packages for companies affected by the coronavirus crisis. These interventions are on a vast scale. Unlike the 2008 financial crisis, the measures we are seeing this week are predominately fiscal rather than monetary policy (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-03-12T23:00:00Z"><span class="dm"><span class="d">13 </span><span class="m">Mar</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-adopts-the-communication-on-the-coordinated-economic-response" rel="bookmark">The EU Commission adopts the communication on the coordinated economic response to the COVID-19 outbreak</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In the wake of the Covid-19 outbreak and its repercussions on businesses, Member States announced that they will adopt all necessary measures to help undertakings in difficulty. The Commission, well-aware of this, has already adopted measures to guide Member States and ensure that their aid (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-03-11T23:00:00Z"><span class="dm"><span class="d">12 </span><span class="m">Mar</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-the-first-covid-19-related-state-aid-notification" rel="bookmark">The EU Commission approves the first COVID-19 related State aid notification submitted by Denmark within 24 hours of the notification to compensate damages caused by cancellations of large public events</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/kai-struckmann" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/ks_neutral_bgrd_1_-9e035.jpg?1711359756) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Kai Struckmann</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Deloitte (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>12</em> contributions</span> <span class="visites"><em>4655</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/genevra-forwood" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton70659-10fb7.jpg?1712048606) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Genevra Forwood</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">White & Case (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>10</em> contributions</span> <span class="visites"><em>3270</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/christoph-arhold" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton16723-52675.png?1712048606) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Christoph Arhold</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">CELIS Institute (Berlin)</span> </div> <div class="entry-meta"> <span class="pays">Germany</span> <span class="articles"><em>7</em> contributions</span> <span class="visites"><em>2462</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">As the number of businesses around the EU affected by the COVID-19 outbreak grows, many Member States are considering or have announced substantial supporting packages in an effort to limit the impact of the outbreak on the economy. Across the EU, measures vary, from governmental loans and (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-03-02T23:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Mar</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-clarifies-the-conditions-in-which-a-legal-person-liable" rel="bookmark">The EU Court of Justice clarifies the conditions in which a legal person liable to pay a tax can plead its incompatibility with the EU State aid rules before a national court <em>(Vodafone)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 3 March 2020, the Grand Chamber of the Court of Justice (the “ECJ”) delivered another judgment in the field of taxation and State aid (Vodafone Magyarország Mobil Távközlési Zrt., C-75/18). While this judgment does not substantially develop the case law in this field, it contains useful (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2020-03-02T23:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Mar</span></span><span class="y"> 2020</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-on-a-preliminary-ruling-request-regarding-the" rel="bookmark">The EU Court of Justice rules on a preliminary ruling request regarding the Hungarian turnover taxes in the telecoms sector <em>(Vodafone / Tesco / Google)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Has an Economic Myth Become a Legal Fact? The Case of Turnover Taxes* Introduction Recent cases involving “turnover” taxes have sparked a debate in the literature and on the conference circuit not only because they raise novel issues but also because of their implications for other taxes (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-11-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Nov</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-dismisses-appeal-for-administrative-liability-from" rel="bookmark">The Spanish Supreme Court dismisses appeal for administrative liability from the actions and omissions in the enforcement of the European Commission Decision 2002/820/EEC on recovery of unlawful state aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court confirmed the judgment of the Vitoria Contentious-Administrative Court and the Chamber of the Basque Country High Court of Justice that had rejected the claim for administrative liability derived from the recovery actions for the aid declared illegal by the European Commission. (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-11-06T23:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Nov</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-dismisses-appeal-against-assessment-of-tax-on-large" rel="bookmark">The Spanish Supreme Court dismisses appeal against assessment of tax on large commercial establishments in Catalonia <em>(El Corte Inglés)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court, in the light of the Court’s answer to a question referred for a preliminary ruling, dismisses the action against the assessment of El Corte Inglés tax on large commercial establishments in Catalonia. Background & facts of the case Articles 49 and 54 TFEU must be (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-11-06T23:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Nov</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-provides-a-preliminary-ruling-relating-to-a-dispute" rel="bookmark">The EU Court of Justice provides a preliminary ruling relating to a dispute between several electricity and hydroelectricity producers concerning a tax on the use of inland waters for the production of electricity <em>(UNESA)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">CAN A TAX (RATHER THAN A TAX EXEMPTION) CONFER A SELECTIVE ADVANTAGE?* Introduction A tax exemption normally confers a selective advantage, unless it is justified by the logic of the tax. Counterintuitively, a tax itself can be selectively advantageous if its scope is too narrow. As the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-11-03T23:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Nov</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-dismisses-appeal-against-the-assessment-of-tax-on" rel="bookmark">The Spanish Supreme Court dismisses appeal against the assessment of tax on large commercial establishments in Catalonia <em>(Leroy Merlin)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court, in the light of the ECJ answer to a reference for a preliminary ruling, dismisses the action against the assessment of Leory Merlin’s tax on large commercial establishments in Catalonia. Background & facts of the case Articles 49 and 54 TFEU must be interpreted as (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-10-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Oct</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-confirms-the-commission-ruling-on-the-calculation-of-the" rel="bookmark">The EU General Court confirms the Commission ruling on the calculation of the amount of compensation resulting from contractual obligations in the motorways sector <em>(Autostrada Wielkopolska)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">COMPENSATION TO A TOLL ROAD OPERATOR* Introduction When is a company entitled to compensation by the state? The easy answer is “when the state is liable for damage”. However, it may be possible for a company to claim compensation from the state when the state has assumed contractual (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-09-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Sep</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-clarifies-the-application-of-the-arm-s-length-principle-in" rel="bookmark">The EU General Court clarifies the application of the arm’s length principle in the context of State aid investigations <em>(Fiat / Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/francesco-pili" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton56709-fc8bd.jpg?1711359207) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Francesco Pili</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Hogan Lovells (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>7751</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 24 September 2019, the General Court delivered two judgments in Cases T-755/15, Luxembourg v. Commission and T-759/15, Fiat Chrysler Finance Europe v. Commission and Cases T-755/15, Luxembourg v. Commission and T-759/15, Fiat Chrysler Finance Europe v. Commission, providing important guidance (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-09-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Sep</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-delivers-two-judgments-providing-guidance-on-the-91998" rel="bookmark">The EU General Court delivers two judgments providing guidance on the application of the arm’s length principle in the context of State aid investigations <em>(Fiat / Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/nate-carden-skadden-com" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton86579-2420e.png?1711360638) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Nathaniel Carden</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (Chicago)</span> </div> <div class="entry-meta"> <span class="pays">United States</span> <span class="articles"><em>3</em> contributions</span> <span class="visites"><em>847</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/paul-oosterhuis-skadden-com" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton86578-a4c10.png?1711360638) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Paul W. Oosterhuis</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (Washington)</span> </div> <div class="entry-meta"> <span class="pays">United States</span> <span class="articles"><em>2</em> contributions</span> <span class="visites"><em>504</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/niels-baeten" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton1591-adf8e.jpg?1711359285) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Niels Baeten</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>17</em> contributions</span> <span class="visites"><em>7460</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">Introduction On September 24, 2019, the EU General Court (General Court) issued its long-awaited judgments in relation to the appeals brought against two European Commission (EC) decisions of 2015 concluding that tax rulings granted by The Netherlands and Luxembourg conferred illegal state (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-09-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Sep</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-overturns-the-commission-s-decision-ordering-the" rel="bookmark">The EU General Court overturns the Commission’s decision ordering the Netherlands to recover illegal State aid from a coffee company <em>(Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/stamatis-drakakakis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton32050-e01bb.jpg?1711359211) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Stamatis Drakakakis</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Zepos & Yannopoulos (Athens)</span> </div> <div class="entry-meta"> <span class="pays">Greece</span> <span class="articles"><em>35</em> contributions</span> <span class="visites"><em>4104</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/argyris-papaefthymiou" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1599906026058_1_-0cd4b.jpg?1711359736) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Argyrios Papaefthymiou</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Linklaters (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>34</em> contributions</span> <span class="visites"><em>3565</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/ellie-gavriilidou" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:48px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:104.17%;overflow:hidden;background:url(local/cache-vignettes/L95xH100/auton94902-37c49.jpg?1711359736) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Ellie Gavriilidou</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Zepos & Yannopoulos (Athens)</span> </div> <div class="entry-meta"> <span class="pays">Greece</span> <span class="articles"><em>29</em> contributions</span> <span class="visites"><em>2799</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 24 September 2019, the General Court delivered its judgments in the first two individual tax ruling cases involving transfer pricing within multinationals, providing important guidance on the application of the arm’s length principle in the context of State aid investigations concerning tax (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-09-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Sep</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-orders-luxembourg-and-netherlands-to-recover-millions-of" rel="bookmark">The EU General Court orders Luxembourg and Netherlands to recover millions of euros from two companies on the basis of State aid rules <em>(Fiat / Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/pauline-van-sande" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton59380-4a45f.jpg?1711359363) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Pauline Van Sande</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">A&O Shearman (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>29</em> contributions</span> <span class="visites"><em>3992</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jose-rivas" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/jose_rivas_bio-48683.jpg?1711359291) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">José Rivas</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Bird & Bird (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>42</em> contributions</span> <span class="visites"><em>13290</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 24 September 2019, the General Court delivered its first two judgements in the series of appeals against European Commission (EC) decisions on tax rulings ordering Member States to recover millions of euros on the basis of state aid rules. In October 2015, the EC ruled that selective tax (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-09-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Sep</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-delivers-two-judgements-clarifying-how-state-aid-rules" rel="bookmark">The EU General Court delivers two judgments clarifying how State aid rules apply to national tax rulings and determines whether a transfer pricing ruling in respect of intra-group transactions confers a selective advantage under the State aid rules <em>(Fiat / Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/matthew-levitt" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton1306-b6c00.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Matthew Levitt</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>31</em> contributions</span> <span class="visites"><em>32775</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/David-Gabathuler" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2482-d8b43.png?1711359283) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Gabathuler</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>7</em> contributions</span> <span class="visites"><em>10268</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Daniel-Vasbeck" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/380vasbeckdaniel-ecd6a.jpg?1711359362) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Daniel Vasbeck</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>17</em> contributions</span> <span class="visites"><em>6044</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">On 24 September 2019, the General Court (the ‘Court’) upheld the European Commission’s (the ‘Commission’) ruling ordering Luxembourg to recover EUR 23.1 million from Fiat Chrysler Finance Europe (‘FFT’) and annulled the Commission’s ruling ordering the Netherlands to recover EUR 25.7 million (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-09-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Sep</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-clarifies-the-burden-of-proof-that-has-to-be-met-by-the" rel="bookmark">The EU General Court clarifies the burden of proof that has to be met by the Commission to demonstrate the existence of an advantage in the context of tax rulings <em>(Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/sander-devolder-student-uliege-be" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton94506-2c7ee.png?1711359737) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Sander De Volder</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">DLA Piper (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>346</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/simon-troch" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517442640418-ba22f.jpg?1711359737) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Simon Troch</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Latham & Watkins (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>12</em> contributions</span> <span class="visites"><em>4973</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 24 September 2019, the General Court (‘GC’) rendered its first two Judgments assessing under which circumstances EU State aid rules can curtail Member States’ sovereignty to adopt individual tax rulings. In the Starbucks Judgment discussed here, the GC ruled in favour of Starbucks since the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-09-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Sep</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-delivers-two-judgments-providing-important-guidance-on-the" rel="bookmark">The EU General Court delivers two judgments providing important guidance on the application of the arm’s length principle in the context of State aid investigations concerning tax measures <em>(Fiat / Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 24 September 2019, the General Court delivered two judgments in Cases T-755/15, Luxembourg v. Commission and T-759/15, Fiat Chrysler Finance Europe v. Commission, providing important guidance on the application of the arm’s length principle in the context of State aid investigations (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-09-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Sep</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-delivers-two-judgments-providing-guidance-on-the" rel="bookmark">The EU General Court delivers two judgments providing guidance on the application of the arm’s length principle in the context of State aid investigations <em>(Fiat / Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/danny-beeton-87002" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton87002-a8199.png?1711359573) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Danny Beeton</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Beeton Consulting (London)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>3</em> contributions</span> <span class="visites"><em>1460</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/philippe-emmanuel-partsch" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton559-979f2.jpg?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Philippe-Emmanuel Partsch</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Arendt & Medernach (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>61</em> contributions</span> <span class="visites"><em>111643</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">THE GENERAL COURT’S JUDGEMENT IN FFT: A CRITIQUE* In its judgments on 24 September in the FFT and Starbucks cases, the EU General Court gave its first view on the European Commission’s tax ruling decisions. These decisions were novel and complex in that they sought to assess whether the tax (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-09-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Sep</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-provides-further-guidance-with-regard-to-the-concept-of" rel="bookmark">The EU General Court provides further guidance concerning the concept of State aid in the context of fiscal measures favoring port authorities <em>(Port autonome du Centre) (Port de Bruxelles) (Havenbedrijf Antwerpen)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 20 September 2019, the General Court delivered three judgments (Cases T-673/17, Port autonome du Centre and de l’Ouest and Others v. Commission, T-674/17, Le Port de Bruxelles and Région de Bruxelles-Capitale v. Commission, T-696/17, Havenbedrijf Antwerpen and Maatschappij van de Brugse (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-09-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Sep</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-commission-opens-in-depth-investigations-to-assess-whether" rel="bookmark">The EU Commission opens an in-depth investigation to assess whether “excess profit” tax rulings granted by Belgium to multiple multinational companies are in line with EU State aids rules</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission opens in-depth investigations into individual “excess profit” tax rulings granted by Belgium to 39 multinational companies* The European Commission has opened separate in-depth investigations to assess whether “excess profit” tax rulings granted by Belgium to 39 (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-06-17T22:00:00Z"><span class="dm"><span class="d">18 </span><span class="m">Jun</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-a-state-aid-decision-from-the-commission-concerning" rel="bookmark">The EU General Court annuls a State aid decision from the Commission concerning the food production sector in Romania <em>(Micula)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 18 June 2019, the General Court of the European Union (the “General Court”) handed down its long-awaited judgment in the Micula case (Cases T-624/15, T-694/15 and T-704/15, European Food and Others v Commission, EU:T:2019:423). The case finds its origins in the investment made by the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-06-17T22:00:00Z"><span class="dm"><span class="d">18 </span><span class="m">Jun</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-state-aid-decision-on-the-basis" rel="bookmark">The EU General Court annuls the Commission’s State aid decision on the basis that it lacked jurisdiction to implement relevant law in a situation where all relevant facts have taken place before Romania’s accession to the EU <em>(Micula)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/athanase-popov" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton46962-2cec0.png?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Athanase Popov</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG ENERGY (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>15</em> contributions</span> <span class="visites"><em>7572</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Micula case has been used by the opponents of investment treaty arbitration to argue that such arbitration circumvents and breaches EU State aid law. The Micula case was initially about the judicial review of the withdrawal of individual incentives granted to the investor and withdrawn by (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-05-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">May</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-holds-that-the-commission-was-wrong-to-classify-as-state" rel="bookmark">The EU General Court holds that the Commission was wrong to classify as State aid a progressive tax on the retail sector involving a high starting threshold <em>(Commission / Poland)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/robert-hardy" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1640258089675-80997.jpg?1711359722) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Robert Hardy</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Greenberg Traurig (Amsterdam)</span> </div> <div class="entry-meta"> <span class="pays">Netherlands</span> <span class="articles"><em>9</em> contributions</span> <span class="visites"><em>6273</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/koen-platteau" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton42859-3a7df.jpg?1711359457) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Platteau</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Simmons & Simmons (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>21</em> contributions</span> <span class="visites"><em>16331</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/nick-skerrett" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton81851-9df26.png?1711359760) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Nick Skerrett</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Simmons & Simmons (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>1626</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The EU’s General Court has rejected the EU Commission’s classification of a Polish tax on the retail sector as State aid: Poland v Commission (Joined Cases T-836/16 and T-624/17). The fact that the tax was progressive in nature with a high threshold was not sufficient to meet the requirement (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-04-11T22:00:00Z"><span class="dm"><span class="d">12 </span><span class="m">Apr</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-state-council-concludes-that-three-taxes-assigned-to-an-undertaking" rel="bookmark">The French State Council concludes that three taxes assigned to an undertaking in the audiovisual and multimedia sector cannot be regarded as an integral part of an aid scheme on the basis that they represent a growing share of revenue which is not considered as having directly influenced the amount of aid granted <em>(National Center for Cinema & Moving Image)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/francis-donnat" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton54751-3eef3.jpg?1711359555) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Francis Donnat</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Société Générale (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>7606</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The junction between the financing of cinema and audiovisual media and State aid law is at the origin of a case which, initially supposed to revolve around the notion of "alteration to existing aid", has come, after a contentious detour, to clarify what constitutes a tax measure hypothecated to (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-04-01T22:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Apr</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-concludes-that-aspects-of-uk-controlled-foreign-company-rules" rel="bookmark">The EU Commission concludes that aspects of UK controlled foreign company rules constitute unlawful State aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/kate-habershon-morganlewis-com" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton97899-e2d0b.jpg?1711360192) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Kate Habershon</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morgan Lewis (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>342</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/neil-mcknight" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton97903-31335.jpg?1711360192) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Neil McKnight</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morgan Lewis (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>342</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/leonidas-theodosiou" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton48884-da66d.jpg?1711359247) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Leonidas Theodosiou</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morgan Lewis (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>10</em> contributions</span> <span class="visites"><em>4038</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">This article has been nominated for the 2020 Antitrust Writing Awards. Click here to learn more about the Antitrust Writing Awards. The European Commission has published a summary of its findings in its state aid investigation into the U.K.’s controlled foreign company (CFC) finance company (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-04-01T22:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Apr</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-concludes-that-the-uk-s-policy-of-giving-multinational" rel="bookmark">The EU Commission concludes that the UK’s policy of giving multinational companies total or partial tax exemption for non-trading finance profits constitutes unlawful State aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/graham-brough" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:98%;overflow:hidden;background:url(local/cache-vignettes/L100xH97/auton108673-a0290.jpg?1711360192) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Graham Brough</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>2</em> contributions</span> <span class="visites"><em>169</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/dina-jubrail" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton54915-64314.png?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Dina Jubrail</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>10</em> contributions</span> <span class="visites"><em>2766</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/matthew-levitt" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton1306-b6c00.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Matthew Levitt</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>31</em> contributions</span> <span class="visites"><em>32775</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Following an investigation opened in October 2017, the European Commission ("EC") has concluded that the UK’s policy (from 2013-2018) of allowing total or partial exemption for non-trading finance profits from the UK Controlled Foreign Company ("CFC") rules in part constituted unlawful State (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-02-25T23:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Feb</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-state-aid-decision-concerning-a" rel="bookmark">The EU General Court annuls the Commission’s State aid decision concerning a Spanish tax regime <em>(Athletic Club)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/clara-garcia-fernandez" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton67860-7a845.jpg?1711359363) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Clara García Fernández</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>45</em> contributions</span> <span class="visites"><em>21369</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/miguel-troncoso-ferrer" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/miguel-troncoso-ferrer-2-scaled-e1606515903350_copy-451e3.jpg?1711359363) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Miguel Troncoso Ferrer</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Gómez-Acebo & Pombo (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>51</em> contributions</span> <span class="visites"><em>30609</em> visites</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/sara-moya-izquierdo" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton53249-d7113.jpg?1711359363) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Sara Moya Izquierdo</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Basic-Fit (Hoofddorp)</span> </div> <div class="entry-meta"> <span class="pays">Pays-Bas</span> <span class="articles"><em>45</em> contributions</span> <span class="visites"><em>21471</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In 2016, the Commission adopted a decision declaring that four Spanish professional football clubs (i.e., Fútbol Club Barcelona, Club Atlético Osasuna, Athletic Club and Real Madrid Club de Fútbol) had received incompatible state aid in the form of corporate tax privileges. As a consequence, (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-02-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Feb</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-overturns-the-commission-s-finding-that-belgium-granted" rel="bookmark">The EU General Court overturns the Commission’s finding that Belgium granted unlawful State aid through advance tax rulings <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">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 in compliance with EU State aid law. A State aid measure is considered to be a “scheme” when (a) no further implementing acts are necessary, (b) the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-02-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Feb</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-state-aid-decision-regarding" rel="bookmark">The EU General Court annuls the Commission’s State aid decision regarding the Belgian excess profits tax ruling system <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/mathieu-vancaillie" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton64956-92946.png?1711359643) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Mathieu Vancaillie</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Simmons & Simmons (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>1641</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/koen-platteau" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton42859-3a7df.jpg?1711359457) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Platteau</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Simmons & Simmons (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>21</em> contributions</span> <span class="visites"><em>16331</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In a Decision of 11 January 2016, the European Commission declared the Belgian excess profit scheme, pursuant to which Belgium granted advance tax rulings authorising Belgian entities which were part of multinational groups to exempt part of their profits from corporate income taxation, (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-02-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Feb</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-decision-which-classified-belgium-s" rel="bookmark">The EU General Court annuls the Commission’s decision which classified Belgium’s "excess profit" tax scheme as State aid <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 14 February 2019, the General Court (“GC”) issued a judgment annulling the decision of the European Commission (the “Commission”) concerning the Belgian “excess profit” tax rulings (Joined Cases T-131/16 and T-263/16, Belgium and Magnetrol International v. Commission). Under Belgian law, (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-02-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Feb</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-points-out-the-methodological-weakness-of-the-commission" rel="bookmark">The EU General Court points out the methodological weakness of the Commission analysis in a State aid case <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/philippe-emmanuel-partsch" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton559-979f2.jpg?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Philippe-Emmanuel Partsch</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Arendt & Medernach (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>61</em> contributions</span> <span class="visites"><em>111643</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Apart from the first plea alleging infringement of the exclusive competence of Member States in the field of direct taxation, which would preclude the Commission’s control of State aid, and which was dismissed by the General Court (“GC”), the object of the judgment delivered was technical. It (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-02-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Feb</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-state-aid-decision-on-belgian" rel="bookmark">The EU General Court annuls the Commission’s State aid decision on Belgian express profit rulings <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jose-rivas" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/jose_rivas_bio-48683.jpg?1711359291) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">José Rivas</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Bird & Bird (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>42</em> contributions</span> <span class="visites"><em>13290</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 14 February 2019, the EU General Court annulled the European Commission’s ("EC") State aid decision of 11 January 2016 on Belgian excess profit rulings ("EPR"). Unlike most State tax aid cases, the Belgian EPR case is not about individual aid but about an aid scheme as defined in Article (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-02-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Feb</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-delivers-its-first-judgment-on-state-aid-through-tax" rel="bookmark">The EU General Court delivers its first judgment on State aid through tax rulings by annulling the Commission’s decision on the Belgian excess profit ruling system <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/thomas-vinje" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2723-e59a6.jpg?1711359508) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Thomas Vinje</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Clifford Chance (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>6</em> contributions</span> <span class="visites"><em>6476</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">This article has been nominated for the 2020 Antitrust Writing Awards. Click here to learn more about the Antitrust Writing Awards. On 14 February 2019, the EU General Court annulled the European Commission’s State aid decision relating to the Belgian excess profit ruling system. The General (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-02-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Feb</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-a-commission-decision-that-the-belgian-excess" rel="bookmark">The EU General Court annuls a Commission decision that the Belgian excess profit tax exemption constitutes State aid <em>(Magnetrol International)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/dimitrios-kyriazis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/dimitrios-e7ebb.jpg?1711359756) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Dimitrios Kyriazis</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">National and Kapodistrian University of Athens (Athens)</span> </div> <div class="entry-meta"> <span class="pays">Greece</span> <span class="articles"><em>7</em> contributions</span> <span class="visites"><em>5338</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">THE BELGIAN EXCESS PROFITS CASE – A STATE AID ANTICLIMAX* Lawyers across Europe holding their breath while awaiting the General Court’s ruling on the Belgian Excess Profits case were doubtlessly disappointed. On Valentine’s Day, the General Court reminded the European Commission that “tough (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-02-04T23:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Feb</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-supreme-administrative-court-of-poland-issues-a-judgment-on-state-aid" rel="bookmark">The Supreme Administrative Court of Poland issues a judgment on state aid qualification of national measures putting higher tax burden on RES producers</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/michal-bernat-55585" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1522058462322-3e879.jpg?1712049515) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Michał Bernat</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Warsaw School of Economics</span> </div> <div class="entry-meta"> <span class="pays">Poland</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>974</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background & facts of the case The judgment forms part of a possibly largest dispute recently had in Poland in the area of private enforcement of state aid law. It was sparked with enactment by Poland in 2016, with effect as from 2017, of new rules which, in the view of tax authorities, (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-01-21T23:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Jan</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-following-a-preliminary-ruling-by-the-eu-court-of" rel="bookmark">The Spanish Supreme Court, following a preliminary ruling by the EU Court of Justice, decides that a tax on large commercial establishments does not breach State aid rules because it is not sufficiently selective <em>(IKEA)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court, after having raised the question for a preliminary ruling to the ECJ, dismisses the appeal against the Regulation of the Tax on Large Commercial Establishments of Asturias Background & facts of the case The tax on large commercial establishments in Asturias is not (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-01-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Jan</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-high-court-of-justice-for-galicia-in-agreement-with-the-court-of" rel="bookmark">The Spanish High Court of Justice for Galicia, in agreement with the court of first instance, finds that a ship manufacturer was not exempt from a real estate tax notwithstanding the application of a European State aid scheme <em>(Navantia)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Galicia High Court of Justice considers that the real estate tax exemption in favour of Navantia should not be granted despite the application of the European State aid scheme. This judgment was reversed in cassation by the Supreme Court. Background & facts of the case According to (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2019-01-09T23:00:00Z"><span class="dm"><span class="d">10 </span><span class="m">Jan</span></span><span class="y"> 2019</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-an-in-depth-investigation-into-the-tax-treatment-of-an" rel="bookmark">The EU Commission opens an in-depth investigation into the tax treatment of an US multinational company in the Netherlands <em>(Nike)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission opens in-depth investigation into tax treatment of Nike in the Netherlands* The European Commission has opened an in-depth investigation to examine whether tax rulings granted by the Netherlands to Nike may have given the company an unfair advantage over its competitors, (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-12-18T23:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Dec</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-holds-that-a-tax-exemption-may-not-constitute-state-aid" rel="bookmark">The EU Court of Justice holds that a tax exemption may not constitute State aid if it is justified by reasons linked to the nature or general scheme of the tax system <em>(Finanzamt / A-Brauerei)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Justification of a Tax Exemption* Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to the tax exemption. Introduction A tax exemption may not constitute state aid if it is justified by reasons which are linked to the nature or general (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-12-18T23:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Dec</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-gibraltar-s-tax-rulings-favouring-multinational" rel="bookmark">The EU Commission finds that Gibraltar’s tax rulings favoring multinational companies are illegal under EU State aid rules</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission concludes Gibraltar gave around €100 million of illegal tax advantages to multinational companies* The European Commission has found that Gibraltar’s corporate tax exemption regime for interest and royalties, as well as five tax rulings, are illegal under EU State aid (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-12-17T23:00:00Z"><span class="dm"><span class="d">18 </span><span class="m">Dec</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-under-eu-state-aid-rules-reductions-in-renewable" rel="bookmark">The EU Commission approves under EU State aid rules reductions in renewable electricity and cogeneration surcharges for energy-intensive companies in Greece</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission approves reductions in renewable electricity and cogeneration surcharges for energy-intensive companies in Greece* The European Commission has approved, under EU State aid rules, reductions granted to energy-intensive companies on a surcharge to finance support for (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-11-05T23:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Nov</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-finds-that-recovery-of-unlawful-state-aid-is-only" rel="bookmark">The EU Court of Justice finds that recovery of unlawful State aid is only impossible if the difficulties claimed by the Member State are real and there are no alternative methods of recovery <em>(Scuola Elementare Maria Montessori)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-10-25T22:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Oct</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-high-court-of-justice-for-catalonia-dismisses-an-appeal-challenging" rel="bookmark">The Spanish High Court of Justice for Catalonia dismisses an appeal challenging the legality of a tax on large retailers on the grounds that some establishments are exempt and thus there is unlawful State aid <em>(Alcampo)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Catalonia High Court of Justice dismisses the appeal against the assessment of the regional tax on large retail establishments on the ground that what constituted State aid is the exemption in favour of certain establishments but not in the case of the now appellant undertaking. Background (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-10-16T22:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Oct</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-portuguese-supreme-administrative-court-determines-that-a-levy-to-fund-the" rel="bookmark">The Portuguese Supreme Administrative Court determines that a levy to fund the national wine regulator does not constitute State aid on the grounds that all economic agents in the market are affected and that any effect is <em>de minimis</em> <em>(Wine and Vine Institute)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/carlos-botelho-moniz" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2462-91167.jpg?1711359358) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Carlos Botelho Moniz</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morais Leitão, Galvão Teles, Soares da Silva (Lisbon)</span> </div> <div class="entry-meta"> <span class="pays">Portugal</span> <span class="articles"><em>19</em> contributions</span> <span class="visites"><em>2661</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/eduardo-maia-cadete" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/emc-2-95677.jpg?1711359317) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Eduardo Maia Cadete</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Morais Leitão, Galvão Teles, Soares da Silva (Lisbon)</span> </div> <div class="entry-meta"> <span class="pays">Portugal</span> <span class="articles"><em>24</em> contributions</span> <span class="visites"><em>2902</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background and facts of the case This judgement arises from an appeal against the ruling issued by the Administrative and Tax Court of Viseu, which dismissed the action brought by the appellant against the decision of the Wine and Vine Institute (Instituto do Vinho da Vinha) ordering the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-10-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Oct</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-following-a-preliminary-ruling-by-the-eu-court-of-106861" rel="bookmark">The Spanish Supreme Court, following a preliminary ruling by the EU Court of Justice, decides that a tax on large commercial establishments does not breach State aid rules</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court, after having raised the question for a preliminary ruling to the Court of Justice, dismisses the appeal against the Regulation of the Tax on Large Commercial Establishments of Aragón Background & facts of the case The tax on large commercial establishments in Aragón (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-10-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Oct</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-following-a-preliminary-ruling-to-the-eu-court-of" rel="bookmark">The Spanish Supreme Court, following a preliminary ruling to the EU Court of Justice, dismisses an appeal against a tax on large commercial establishments because the selective criteria on which the tax is based does not breach EU State aid rules</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court, after having raised the question for a preliminary ruling to the ECJ, dismisses the appeal against the Regulation of the Tax on Large Commercial Establishments of Aragón. Background & facts of the case The tax on large commercial establishments in Aragón is not (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-10-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Oct</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-following-a-preliminary-ruling-to-the-eu-court-of-106863" rel="bookmark">The Spanish Supreme Court, following a preliminary ruling to the EU Court of Justice, dismisses an appeal against a tax on large commercial establishments on the grounds that taxes which discriminate on surface area or environmental considerations do not breach EU State aid rules</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court, after having raised the question for a preliminary ruling to the ECJ, dismisses the appeal against the Regulation of the Tax on Large Commercial Establishments of Asturias Background & facts of the case The tax on large commercial establishments in Asturias is not (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-10-01T22:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Oct</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-dismisses-appeal-against-the-regulation-of-tax-on" rel="bookmark">The Spanish Supreme Court dismisses appeal against the regulation of tax on large commercial establishments of Asturias</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court, after having raised the question for a preliminary ruling to the Court of Justice, dismisses the appeal against the Regulation of the Tax on Large Commercial Establishments of Asturias Background & facts of the case The tax on large commercial establishments in (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-09-25T22:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Sep</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-annuls-the-regulation-of-tax-on-large-commercial" rel="bookmark">The Spanish Supreme Court annuls the regulation of tax on large commercial establishments of Catalonia insofar as it applies the exemption to collective commercial establishments with a surface area of more than 2,500m</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court, after having raised the preliminary ruling of the EJC, annuls the Regulation of the Tax on Large Commercial Establishments of Catalonia insofar as it applies the exemption to collective commercial establishments with a surface area of more than 2,500 m2. Background & (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-09-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Sep</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-assesses-that-an-increase-of-20-in-a-tax-inseparably" rel="bookmark">The EU Court of Justice assesses that an increase of 20% in a tax inseparably linked with a State aid measure has to be notified to the Commission <em>(Carrefour Hypermarchés / Ministre des Finances et des Comptes Publics)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-09-18T22:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Sep</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-holds-that-unlimited-state-guarantees-create-a" rel="bookmark">The EU Court of Justice holds that unlimited State guarantees create a presumption of the existence of an advantage <em>(IFP Energies nouvelles)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-09-18T22:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Sep</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-the-luxembourg-authorities-non-taxation-of-a-fast" rel="bookmark">The EU Commission finds that the Luxembourg authorities’ non-taxation of a fast-food franchising relies on a correct interpretation of the Luxembourg-US Double Tax Treaty and therefore does not constitute illegal State aid <em>(McDonald’s)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/raf-magdelijns" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton76403-7b5cd.png?1711360632) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Raf Magdelijns</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Liège University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>162</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/valentin-e-p-vandendaele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton76402-a784e.png?1711360632) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Valentin Vandendaele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Liège University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>162</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">1. Parties McDonald’s Corporation and its subsidiaries franchise and operate tens of thousands of fast food restaurants worldwide. One of the subsidiaries is McD Europe Franchising, S.à.r.l. That company is a Luxembourg tax resident and following the example of the Commission, we will refer (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-09-18T22:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Sep</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-holds-that-luxembourg-did-not-grant-illegal-state-aid-to-a" rel="bookmark">The EU Commission holds that Luxembourg did not grant illegal State aid to a fast-food company as a consequence of the exemption of income attributed to a US branch <em>(McDonald’s)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/jerome-monsenego" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/jerome_monsenego_picture_nb_1_-cc81f.jpg?1729240312) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jérôme Monsenego</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Stockholm University</span> </div> <div class="entry-meta"> <span class="pays">Sweden</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>192</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Fiscal State Aid and Tax Treaty Law: the puzzling decision in the McDonald’s Case* On 17 December 2018 the European Commission issued the public version of its decision in the McDonald’s case (SA.38945). The Commission found, contrary to its initial conclusion in the opening decision, that (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-09-18T22:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Sep</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-the-non-taxation-of-certain-profits-of-a-fast-food" rel="bookmark">The EU Commission finds that the non-taxation of certain profits of a fast-food company in Luxembourg is in line with the EU State aid rules <em>(McDonald’s)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission investigation did not find that Luxembourg gave selective tax treatment to McDonald’s* The Commission has found that the non-taxation of certain McDonald’s profits in Luxembourg did not lead to illegal State aid, as it is in line with national tax laws and the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-07-26T22:00:00Z"><span class="dm"><span class="d">27 </span><span class="m">Jul</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-denies-video-on-demand-distributors-standing-to-appeal-a" rel="bookmark">The EU General Court denies video-on-demand distributors’ standing to appeal a Commission decision authorizing a German cinema aid scheme <em>(Netflix / Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/philip-bentley" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton11169-ec27f.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Philip Bentley</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">McDermott Will & Emery (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>43</em> contributions</span> <span class="visites"><em>8873</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-buhart" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2489-62cab.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Buhart</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">McDermott Will & Emery (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>139</em> contributions</span> <span class="visites"><em>76996</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/mai-muto" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton78618-3e8b9.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Mai Muto</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Norton Rose Fulbright (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>38</em> contributions</span> <span class="visites"><em>8181</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">All State Aid decisions taken by the EC can be subject to an action for annulment. In practice, however, it has been very difficult for complainants to successfully bring admissible actions for annulment of EC decisions approving aid because of EU courts’ strict interpretation of the locus (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-07-24T22:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Jul</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-holds-that-state-aid-selectivity-can-exist-for-final" rel="bookmark">The EU Court of Justice holds that State aid selectivity can exist for final and intermediary beneficiary <em>(Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">*Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-07-09T22:00:00Z"><span class="dm"><span class="d">10 </span><span class="m">Jul</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-imposes-to-spain-to-recover-around-eur167-million" rel="bookmark">The EU Commission imposes to Spain to recover around €167 million corresponding to illegal tax benefits granted to a postal operator <em>(Correos)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Spain needs to recover around €167 million of incompatible aid from postal operator Correos* The European Commission has found that Correos, the publicly-owned Spanish postal operator, was overcompensated for the delivery of its universal postal service obligation between 2004 and (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-06-27T22:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">Jun</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-holds-that-a-selective-measure-should-be-determined-on" rel="bookmark">The EU Court of Justice holds that a selective measure should be determined on the basis of its effects and not on the basis of the legally defined regulatory techniques <em>(Dirk Andres)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-06-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Jun</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-asks-luxembourg-to-recover-around-eur120-million-which" rel="bookmark">The EU Commission asks Luxembourg to recover around €120 million which correspond to illegal tax benefits granted to an energy provider <em>(Engie)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission finds Luxembourg gave illegal tax benefits to Engie; has to recover around €120 million* The European Commission has found that Luxembourg allowed two Engie group companies to avoid paying taxes on almost all their profits for about a decade. This is illegal under EU (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-06-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Jun</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-holds-that-a-selective-tax-reduction-does-not-constitute" rel="bookmark">The EU Commission holds that a selective tax reduction does not constitute State aid if it doesn’t provide an economic advantage for the enterprises concerned <em>(Danish water tax exemption)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-05-30T22:00:00Z"><span class="dm"><span class="d">31 </span><span class="m">May</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-confirms-a-commission-decision-for-the-abolition-of-a" rel="bookmark">The EU General Court confirms a Commission decision for the abolition of a sector specific tax exemption <em>(Groningen Seaports)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-04-25T22:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Apr</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-clarifies-application-of-the-selectivity-criterion-to" rel="bookmark">The EU Court of Justice clarifies application of the selectivity criterion to State aid <em>(Anged)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 26 April 2018, the Court of Justice of the European Union (“ECJ”) issued judgments on three requests for preliminary rulings from the Spanish Supreme Court regarding the qualification as state aid of regional taxes on large retail establishments situated in the territories of Catalonia (Case (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-04-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Apr</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-an-irish-tax-exemption-aimed-at-changing-consumer" rel="bookmark">The EU Commission finds that an Irish tax exemption aimed at changing consumer behavior concerning harmful sweetened drinks is not State aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Exemptions from Product-Specific Taxes* Tax exemptions do not constitute State aid when they aim to induce change in the behaviour of consumers, when they distinguish between harmful products and non-harmful products and for reasons of administrative simplicity. Introduction In the past (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-04-05T22:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Apr</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-authorizes-a-state-aid-to-stimulate-new-investment-in-regions" rel="bookmark">The EU Commission authorizes a State aid to stimulate new investment in regions hit by earthquakes <em>(Earthquakes in Italy)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-02-27T23:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">Feb</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-finds-that-bulgaria-s-refusal-to-grant-de-minimis-aid" rel="bookmark">The EU Court of Justice finds that Bulgaria’s refusal to grant <em>de minimis</em> aid on exports is valid as it related to the promotion of sales in another Member State <em>(ZPT AD)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-01-24T23:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Jan</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-appeal-for-versailles-annuls-a-recollection" rel="bookmark">The French Administrative Court of Appeal for Versailles annuls a recollection title but confirms that the principle of effectiveness prevails over damage claims by a beneficiary of State aid <em>(Groupe Pierre Henry)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/georgios-yannouchos" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/screenshot_2022-11-10_at_14.15_57-8658f.jpg?1711359731) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Georgios Yannouchos</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Clifford Chance (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>9</em> contributions</span> <span class="visites"><em>379</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/nicolas-chavonnand-valades" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/photo_square_-_ncv-2-8b941.jpg?1725365585) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Nicolas Chavonnand Valades</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Linklaters (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>673</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 16 December 2003, the European Commission (the "Commission") requalified a disposition of the French tax code as an unlawful aid. This disposition, article 44 septies, allowed legal entities incorporated to acquire failing companies active in the industrial sector to be partially exempted (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2018-01-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Jan</span></span><span class="y"> 2018</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-affirms-a-commission-decision-that-france-did-not-act-as-a" rel="bookmark">The EU General Court affirms a Commission decision that France did not act as a private investor, and that Member States claiming private investor status have to prove it on the basis of objective and verifiable evidence <em>(EDF)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-12-12T23:00:00Z"><span class="dm"><span class="d">13 </span><span class="m">Dec</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-affirms-a-commission-decision-finding-that-greek-container" rel="bookmark">The EU General Court affirms a Commission decision finding that Greek container terminal operators received incompatible State aid which must be recovered <em>(Piraeus / Cosco)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">* Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-10-25T22:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Oct</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-an-in-depth-investigation-into-statutory-rules" rel="bookmark">The EU Commission opens an in-depth investigation into UK statutory rules exempting some financing incomes earned by foreign subsidiaries</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/niels-baeten" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton1591-adf8e.jpg?1711359285) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Niels Baeten</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>17</em> contributions</span> <span class="visites"><em>7460</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/jonathon-j-egerton-peters" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton65734-54abe.jpg?1711359743) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jonathon Egerton-Peters</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Steptoe & Johnson (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>1007</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/ingrid-vandenborre" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/ingrid_vandenborre-c0a2f.jpg?1712048605) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Ingrid Vandenborre</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Skadden, Arps, Slate, Meagher & Flom (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>86</em> contributions</span> <span class="visites"><em>73101</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">On 26 October 2017, the European Commission (the Commission) opened an in-depth investigation into UK statutory rules that exempt certain financing income earned by foreign subsidiaries of UK corporate taxpayers from UK tax. The Commission’s investigation will focus on whether the UK Controlled (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-10-25T22:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Oct</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-a-state-aid-investigation-in-relation-to-the-uk-s" rel="bookmark">The EU Commission opens a State aid investigation concerning the UK’s controlled foreign company rules</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/howard-murray-hsf-com" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton99630-c9da0.jpg?1711359744) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Howard Murray</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Herbert Smith Freehills (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>52</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/isaac-zailer-hsf-com" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton99629-7d694.jpg?1711359744) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Isaac Zailer</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Herbert Smith Freehills (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>52</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/lode-van-den-hende" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/lode-van-den-hende_web-31ffc.jpg?1711359248) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Lode Van Den Hende</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Herbert Smith Freehills (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>12</em> contributions</span> <span class="visites"><em>2912</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">On 26 October 2017 the European Commission announced that it had opened a State aid investigation in relation to the UK’s Controlled Foreign Company (CFC) rules and specifically, the group financing exemption under the rules. Should the Commission conclude that the group financing exemption (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-10-22T22:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Oct</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-finnish-measures-which-benefited-a-pharmacy-are" rel="bookmark">The EU Commission finds that Finnish measures which benefited a pharmacy are not State aid because they were an exercise of regulatory functions for which a fee does not have to be demanded <em>(Yliopiston Apteekki Oy)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-10-03T22:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Oct</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-orders-luxembourg-to-recover-illegal-tax-benefits-worth" rel="bookmark">The EU Commission orders Luxembourg to recover illegal tax benefits worth €250 million <em>(Amazon)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/miguel-troncoso-ferrer" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/miguel-troncoso-ferrer-2-scaled-e1606515903350_copy-451e3.jpg?1711359363) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Miguel Troncoso Ferrer</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Gómez-Acebo & Pombo (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>51</em> contributions</span> <span class="visites"><em>30609</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The European Commission has found that Luxembourg granted undue tax benefits to Amazon worth around €250 million. These benefits allowed Amazon to pay four times less taxes than other companies Luxembourg is now required to recover the amount that Amazon should have paid. This decision (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-10-03T22:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Oct</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-concludes-that-luxembourg-has-granted-undue-tax-benefits-to" rel="bookmark">The EU Commission concludes that Luxembourg has granted undue tax benefits to an e-commerce company <em>(Amazon)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission finds Luxembourg gave illegal tax benefits to Amazon worth around €250 million* The European Commission has concluded that Luxembourg granted undue tax benefits to Amazon of around €250 million. This is illegal under EU State aid rules because it allowed Amazon to pay (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-10-03T22:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Oct</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-refers-ireland-before-the-court-of-justice-for-failure-to" rel="bookmark">The EU Commission refers Ireland before the Court of justice for failure to recover illegal tax benefits from a US Big Tech company <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission refers Ireland to Court for failure to recover illegal tax benefits from Apple worth up to €13 billion* The European Commission has decided to refer Ireland to the European Court of Justice for failing to recover from Apple illegal State aid worth up to €13 billion, as (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-09-26T22:00:00Z"><span class="dm"><span class="d">27 </span><span class="m">Sep</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-supreme-administrative-court-of-poland-issues-judgment-on-the-general" rel="bookmark">The Supreme Administrative Court of Poland issues judgment on the general framework for private enforcement of state aid law</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/michal-bernat-55585" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1522058462322-3e879.jpg?1712049515) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Michał Bernat</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Warsaw School of Economics</span> </div> <div class="entry-meta"> <span class="pays">Poland</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>974</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background & facts of the case The case related to local 2002 laws exempting certain businesses from real estate tax, which continued to apply also after Poland’s accession to the EU in 2004, albeit without being ever notified. Local tax authorities chose to disapply the exemption to the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-09-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Sep</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-finds-that-the-commission-is-obliged-to-consider-the" rel="bookmark">The EU Court of Justice finds that the Commission is obliged to consider the private investor test in State aid cases, even if it has not been raised by the Member State <em>(Frucona Košice)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-07-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Jul</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-holds-that-50-discount-of-the-full-tax-from-local" rel="bookmark">The Spanish Supreme Court holds that 50% discount of the full tax from local taxes for activities in the fishing sector may constitute state aid </a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court interpreted, as a result of the appeal against a sentence of the Galicia High Court of Justice, that the recognition of a discount of 50% of the full quota in the Real Estate Tax for the commercial ports in which activities are carried out related to the fishing sector, in (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-06-26T22:00:00Z"><span class="dm"><span class="d">27 </span><span class="m">Jun</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-finds-that-tax-exemptions-granted-by-spain-to-the" rel="bookmark">The EU Court of Justice finds that tax exemptions granted by Spain to the Catholic church can constitute State aid if they relate to economic activities <em>(Congregación de Escuelas Pías Provincia Betania / Ayuntamiento de Getafe)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-06-06T22:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Jun</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-state-council-dismisses-the-compensation-claims-brought-by-the" rel="bookmark">The French State Council dismisses the compensation claims brought by the beneficiary of an incompatible State aid on the grounds that the damages do not constitute compensable losses <em>(Le Muselet Valentin)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/camille-francois" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/cf-64f28.jpg?1711359735) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Camille François</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Epex Spot (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>8</em> contributions</span> <span class="visites"><em>4575</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In its confirmatory ruling issued on 7 June 2017, the French administrative supreme court (Conseil d’Etat, 9ème et 10ème chambres réunies, hereafter the “French Council of State”) dismissed the compensation claims brought against the State by the beneficiary of an incompatible State aid on the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2017-05-31T22:00:00Z"><span class="dm"><span class="d">1 </span><span class="m">Jun</span></span><span class="y"> 2017</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-appeal-for-douai-annuls-a-recovery-order-by" rel="bookmark">The French Administrative Court of Appeal for Douai annuls a recovery order by the Competition Authority on the grounds that the rights of the defence were infringed and for lack of motivation <em>(Sté Unither Industries)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/georgios-yannouchos" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/screenshot_2022-11-10_at_14.15_57-8658f.jpg?1711359731) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Georgios Yannouchos</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Clifford Chance (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>9</em> contributions</span> <span class="visites"><em>379</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/nicolas-chavonnand-valades" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/photo_square_-_ncv-2-8b941.jpg?1725365585) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Nicolas Chavonnand Valades</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Linklaters (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>673</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 16 December 2003, the European Commission (the "Commission") requalified a disposition of the French tax code as an unlawful aid. This disposition, article 44 septies, allowed legal entities incorporated to acquire failing companies active in the industrial sector to be partially exempted (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-12-20T23:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Dec</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-upholds-an-appeal-by-the-commission-concerning-the" rel="bookmark">The EU Court of Justice upholds an appeal by the Commission concerning the selectivity of a Spanish tax measure <em>(World Duty Free Group)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Selectivity Stretched* Derogations that result in different tax treatment are selective measures. Introduction On 21 December 2016, the Commission achieved an important legal victory when the Court of Justice found in its favour in the judgment in joint cases C‑20/15 P and C‑21/15 P, (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-11-22T23:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Nov</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-danish-supreme-court-rules-that-eu-commission-guidelines-do-not-place-a" rel="bookmark">The Danish Supreme Court rules that EU Commission guidelines do not place a legal obligation on the State to continually reassess a tax exemption for sailors to ensure the benefit is not diminished as tax rules evolve <em>(DIS)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/asbjorn-fallesen" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton146633-0bff5.png?1711359765) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Asbjørn Fallesen</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Honoré, Fallesen & Andersen - HFA Law (Copenhagen)</span> </div> <div class="entry-meta"> <span class="pays">Denmark</span> <span class="articles"><em>7</em> contributions</span> <span class="visites"><em>282</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/michael-honore" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1333-555b3.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Michael Honoré</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Honoré, Fallesen & Andersen - HFA Law (Copenhagen)</span> </div> <div class="entry-meta"> <span class="pays">Denmark</span> <span class="articles"><em>31</em> contributions</span> <span class="visites"><em>36842</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In November of 2016, the Danish Supreme Court rejected a claim made by trade association Søfartens Ledere on behalf of two sailors against the Danish Ministry of Tax. The two sailors had been employed under a Danish net tax scheme approved by the European Commission based on its guidelines for (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-11-09T23:00:00Z"><span class="dm"><span class="d">10 </span><span class="m">Nov</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rejects-an-appeal-concerning-a-spanish-aid-measure-in" rel="bookmark">The EU Court of Justice rejects an appeal concerning a Spanish aid measure in favor of a public broadcaster, finding that the amount of aid granted did not depend solely on the amount of tax paid by the appellants <em>(DTS)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">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) TFEU only when the tax is “asymmetrical” or when it is “hypothecated” to an aid measure. Introduction On 10 November 2016, the Court of Justice (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-11-03T23:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Nov</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-a-hungarian-progressive-tax-on-publishers-of" rel="bookmark">The EU Commission finds that a Hungarian progressive tax on publishers of adverts is an unlawful State aid which must be recovered <em>(Commission / Hungary)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Identification of the Reference Tax System: The Case of a Tax on Advertising Turnover* Turnover taxes should be levied at a single rate. Introduction This is the fourth case involving turnover taxes that have been declared to be incompatible with the internal market . A brief summary (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-10-26T22:00:00Z"><span class="dm"><span class="d">27 </span><span class="m">Oct</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-annuls-a-decision-by-the-basque-country-high-court-of" rel="bookmark">The Spanish Supreme Court annuls a decision by the Basque Country High Court of Justice and decides that a decision on recovery of illegal State aid is void because the parties were not given a hearing <em>(Zayer)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Spanish Supreme Court (Administrative Section) annuls the recovery of State aid because, although there is no specific procedure for recovering State aid contrary to Community law under Commission Decision 2002/820/EC, it cannot be carried out outright without a hearing of the person (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-09-18T22:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Sep</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-an-in-depth-investigation-concerning-undue-tax-benefits" rel="bookmark">The EU Commission opens an in-depth investigation concerning undue tax benefits potentially granted by Luxembourg to an energy provider <em>(Engie)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission opens in-depth investigation into Luxembourg’s tax treatment of GDF Suez (now Engie)* The European Commission has opened an in-depth investigation into Luxembourg’s tax treatment of the GDF Suez group (now Engie). The Commission has concerns that several tax rulings (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-09-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Sep</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-shows-a-reluctance-to-interfere-with-commission-powers-in" rel="bookmark">The EU General Court shows a reluctance to interfere with Commission powers in State aid cases <em>(Ferracci) (Montessori)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/erika-szyszczak" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2593-48b43.jpg?1711359757) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Erika Szyszczak</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Sussex</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>3900</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article 263(4) TFEU: Third party challenges to State aid decisions* The recent Ferracci and Montessori judgments of the General Court show that even when aggrieved third parties are able to satisfy the strict standing provisions to challenge European Commission decisions, the European Courts (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-08-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Aug</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-concludes-that-ireland-granted-illegal-state-aid-to-a-big" rel="bookmark">The EU Commission concludes that Ireland granted illegal State aid to a Big Tech company and now must recover the illegal aid <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/derek-s-green" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton110093-128fb.jpg?1711360226) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Derek S. Green</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (Houston)</span> </div> <div class="entry-meta"> <span class="pays">United States</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>107</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/don-j-lonczak" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton110091-74213.jpg?1711360226) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Don J. Lonczak</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (Washington)</span> </div> <div class="entry-meta"> <span class="pays">United States</span> <span class="articles"><em>2</em> contributions</span> <span class="visites"><em>162</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The European Commission concluded that Ireland granted undue tax benefits of up to €13 billion to Apple. The Commission held that this was illegal under EU state aid rules. Ireland must now recover the illegal aid. Both Apple and the Republic of Ireland announced that they will challenge the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-08-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Aug</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-ireland-granted-undue-tax-benefits-to-a-u-s" rel="bookmark">The EU Commission finds that Ireland granted undue tax benefits to a US leading Big Tech company <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion* The European Commission has concluded that Ireland granted undue tax benefits of up to €13 billion to Apple. This is illegal under EU state aid rules, because it allowed Apple to pay substantially less tax than (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-08-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Aug</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-declares-irish-tax-rulings-favouring-an-undertaking-to-be" rel="bookmark">The EU Commission declares Irish tax rulings favoring a Big Tech company to be contrary to State aid provisions <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 30 August 2016, the European Commission announced its decision finding that Ireland has granted selective tax advantages to Apple. According to the press release of the Commission, the two tax rulings at stake issued by Ireland to Apple substantially and artificially lowered the tax paid by (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-08-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Aug</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-publishes-its-largest-ever-negative-state-aid-decision" rel="bookmark">The EU Commission publishes its largest-ever negative State aid decision regarding tax arrangements, requiring Ireland to recover €13 billion of aid <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/mohammed-khalil" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton56220-a5d16.jpg?1711360226) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Mohammed Khalil</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Oxera (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>904</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/nicole-robins" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton55783-7ac7e.jpg?1711359584) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Nicole Robins</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Oxera (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>15754</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">I. Introduction 1. On 30 August 2016, the European Commission announced its largest-ever negative State aid decision requiring Ireland to recover €13bn of aid (plus interest) from Apple as a result of its tax rulings with Ireland . In the year leading up to this announcement, the Commission (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-08-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Aug</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-confirms-the-illegal-granting-of-state-aid-by-ireland-to-a" rel="bookmark">The EU Commission confirms the illegal granting of State aid by Ireland to a Big Tech company <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/anastasios-a-antoniou" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/anastasios_a__antoniou_1_-f6fbd.jpg?1711359330) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Anastasios A. Antoniou</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Antoniou McCollum & Co. (Nicosia)</span> </div> <div class="entry-meta"> <span class="pays">Cyprus</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>17097</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Introduction Criticism against the European Commission’s State aid decisions over tax arrangements intensified following the August 2016 decision on Apple. In that decision, the Commission found Ireland to have given Apple a benefit of approximately €13bn in illegal State aid through tax (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-08-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Aug</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-concludes-ireland-granted-undue-tax-benefits-to-a" rel="bookmark">The EU Commission concludes Ireland granted undue tax benefits to a Big Tech company <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion* The European Commission has concluded that Ireland granted undue tax benefits of up to €13 billion to Apple. This is illegal under EU state aid rules, because it allowed Apple to pay substantially less tax than (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-08-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Aug</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-refers-ireland-to-the-court-of-justice-of-the-eu-for-failing" rel="bookmark">The EU Commission refers Ireland to the Court of Justice of the EU for failing to recover illegal tax benefits <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/miguel-troncoso-ferrer" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/miguel-troncoso-ferrer-2-scaled-e1606515903350_copy-451e3.jpg?1711359363) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Miguel Troncoso Ferrer</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Gómez-Acebo & Pombo (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>51</em> contributions</span> <span class="visites"><em>30609</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The European Commission has referred Ireland to the Court of Justice of the EU for failing to comply with its Decision of 30 August 2016. In the said decision, the Commission established that Ireland had granted certain tax benefits to Apple allowing the la er to pay substantially less tax (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-08-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Aug</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-confirms-that-ireland-granted-illegal-state-aid-to-a-company" rel="bookmark">The EU Commission confirms that Ireland granted illegal State aid to a Big Tech company <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/pierre-regis-dukmedjian" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton64952-3f843.jpg?1711360226) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Pierre-Régis Dukmedjian</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">DPR Tax Law (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>327</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/alejandro-dominguez-becerra" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton64953-6012f.jpg?1711360226) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alejandro Dominguez Becerra</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">CMS DeBacker (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>327</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 30 August 2016, the EU commission confirmed that in their view, Ireland granted illegal State Aid to Apple. Such State Aid is allegedly granted in the form of a selective tax treatment. The decision is the latest in the EU Commission’s moves to use State Aid principles in a direct tax (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-08-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Aug</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-us-government-positions-itself-as-a-supporter-of-ireland-regarding-the-eu" rel="bookmark">The US Government positions itself as a supporter of Ireland regarding the EU Commission’s tax ruling <em>(Apple)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/alexander-puutio" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton57330-dacad.jpg?1711360226) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alexander Puutio</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">United Nations (New York)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>221</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Digesting the Apple tax ruling* Commissioner Vestager’s edict on Apple’s tax arrangements in Ireland sent forceful ripples through both sides of the Atlantic on August 30th, 2016. The European Commission is no stranger to ruffling corporate and sovereign feathers, most famously by blocking (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-07-28T22:00:00Z"><span class="dm"><span class="d">29 </span><span class="m">Jul</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-a-belgian-alternative-tax-scheme-for-the-diamond" rel="bookmark">The EU Commission finds that a Belgian alternative tax scheme for the diamond sector does not constitute State aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Belgium’s Alternative Tax Regime for the Diamond Sector* Alternative tax regimes do not provide State aid as long as they raise the amount of tax paid and they are justified by the nature or general scheme of the normal system of taxation. Introduction During the past three years, the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-07-18T22:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Jul</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-confirms-the-validity-of-the-eu-commission-s-2013" rel="bookmark">The EU Court of Justice confirms the validity of the EU Commission’s 2013 Banking Communication <em>(Kotnik)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/james-webber" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton32172-49b82.png?1711359294) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">James Webber</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">A&O Shearman (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>32</em> contributions</span> <span class="visites"><em>15233</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In its judgment of 19 July 2016, the Court of Justice of the European Union confirmed that the European Commission’s 2013 Banking Communication is not contrary to EU law. The Court clarified that the burden-sharing requirements do not apply automatically and that in exceptional cases the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-06-02T22:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Jun</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-publishes-working-paper-on-state-aid-and-tax-rulings" rel="bookmark">The EU Commission publishes Working Paper on State aid and tax rulings</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 3 June 2016, the European Commission published a working paper on state aid and tax rulings (the “Working Paper”). The Working Paper brings together relevant findings of the Commission in the politically sensitive area of state aid and corporate taxation. In particular, the Working Paper (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-05-03T22:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">May</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-overturns-a-decision-by-the-basque-country-high-court" rel="bookmark">The Spanish Supreme Court overturns a decision by the Basque Country High Court of Justice determining that a decision on recovery of illegal State aid is null because the parties were not given a hearing <em>(Cementos Lemona)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Spanish Supreme Court (Administrative Section) annuls the recovery of State aid because, although there is no specific procedure for recovering State aid contrary to EU law under Commission Decision C (2001) 1765 final, it cannot be carried out outright without a hearing of the person (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-04-21T22:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Apr</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-confirms-that-state-aid-is-an-objective-concept-and-that" rel="bookmark">The EU General Court confirms that State aid is an objective concept, and that in assessing aid measures the Commission is not bound by tax exemptions authorised by the Council <em>(Ireland / Commission)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-03-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Mar</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-overturns-a-commission-decision-finding-slovakian-aid" rel="bookmark">The EU General Court overturns a Commission decision finding Slovakian aid incompatible, holding that the Commission must consider the private investor test even where it has not been raised by the member state <em>(Frucona Košice)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">* Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2016-02-17T23:00:00Z"><span class="dm"><span class="d">18 </span><span class="m">Feb</span></span><span class="y"> 2016</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-an-exemption-from-an-electricity-fee-granted-by" rel="bookmark">The EU Commission finds that an exemption from an electricity fee granted by Lithuania is compatible with the Regional Aid Guidelines <em>(Regional aid scheme for the promotion of the development of strategic ICT projects)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-12-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Dec</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-commission-s-decision-finding-spain-s-tax-lease" rel="bookmark">The EU General Court annuls the Commission’s decision finding Spain’s tax lease system constitutes illegal State aid <em>(Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/sebastien-thomas" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/thomas_sebastien_5616_pitch_1_-45e09.jpg?1732021475) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Sébastien Thomas</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Arendt & Medernach (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>2004</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Spanish tax lease case: Identifying the beneficiary under the selectivity test in Fiscal aid schemes*In its judgment of 17 December 2015, Spain a.o./Commission the General Court once again annulled a Commission decision dealing with a fiscal State aid scheme on the grounds that the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-12-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Dec</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-annuls-the-commission-s-decision-declaring-the-spanish-tax" rel="bookmark">The EU General Court annuls the Commission’s decision declaring the Spanish tax lease system to constitute illegal State aid <em>(Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Carlota-Jover" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton53008-ea06b.jpg?1711360281) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Carlota Jover</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">ADIF (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>630</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">1. Introduction On July 2011 the Commission launched an investigation into a Spanish scheme for the purchase of ships involving leasing and financing through tax relief. The complex scheme granted company income tax discounts to investors that invested in an Economic Interest Grouping (“EIG”) (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-12-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Dec</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-overturns-a-commission-finding-that-a-spanish-tax-lease" rel="bookmark">The EU General Court overturns a Commission finding that a Spanish tax lease system is illegal State aid <em>(Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)</em> </a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">An Exception Is Not Necessarily Selective: The Case of the Spanish Tax Lease* An exception from a tax system is not selective if it is a priori open to any tax payer. Checks by tax authorities to ensure that a measure is applied correctly do not constitute exercise of administrative (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-12-08T23:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Dec</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-holds-that-the-sale-of-greek-goldmines-for-below-their" rel="bookmark">The EU General Court holds that the sale of Greek goldmines for below their market value is incompatible State aid <em>(Greece / Ellinikos Chrysos)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">*Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-12-02T23:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Dec</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-a-formal-investigation-concerning-undue-tax-benefits" rel="bookmark">The EU Commission opens a formal investigation concerning undue tax benefits potentially granted by Luxembourg to a fast food restaurant chain <em>(McDonald’s)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission opens formal investigation into Luxembourg’s tax treatment of McDonald’s* The Commission has opened a formal probe into Luxembourg’s tax treatment of McDonald’s. Its preliminary view is that a tax ruling granted by Luxembourg may have granted McDonald’s an advantageous (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-10-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Oct</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-publishes-decision-on-luxembourg-s-tax-ruling-fiat" rel="bookmark">The EU Commission decides selective tax advantages for an automobile company in Luxembourg are illegal under EU State aid rules <em>(Fiat)</em> </a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 9 June 2016, the Commission published the non-confidential version of its decision in its state aid investigation into Fiat’s tax arrangements in Luxembourg. As reported previously, the Commission press release issued in October 2015 explained that Luxembourg had breached EU state aid rules (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-10-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Oct</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-concludes-that-luxembourg-and-the-netherlands-granted-illegal" rel="bookmark">The EU Commission concludes that Luxembourg and the Netherlands granted illegal tax advantages to two companies <em>(Fiat / Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Commission decides selective tax advantages for Fiat in Luxembourg and Starbucks in the Netherlands are illegal under EU state aid rules* The European Commission has decided that Luxembourg and the Netherlands have granted selective tax advantages to Fiat Finance and Trade and Starbucks, (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-10-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Oct</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-rules-illegal-two-cross-border-tax-arrangements-and-orders" rel="bookmark">The EU Commission rules illegal two cross-border tax arrangements and orders recovery <em>(Fiat / Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/don-j-lonczak" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton110091-74213.jpg?1711360226) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Don J. Lonczak</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (Washington)</span> </div> <div class="entry-meta"> <span class="pays">United States</span> <span class="articles"><em>2</em> contributions</span> <span class="visites"><em>162</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/paul-lugard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/380--lugardpaul_2_-d64af.jpg?1713946532) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Paul Lugard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>33</em> contributions</span> <span class="visites"><em>23808</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/graham-brough" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:98%;overflow:hidden;background:url(local/cache-vignettes/L100xH97/auton108673-a0290.jpg?1711360192) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Graham Brough</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Baker Botts (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>2</em> contributions</span> <span class="visites"><em>169</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">Last year, the European Commission opened formal EU State aid investigations into specific cross-border tax arrangements relied on by Apple (in Ireland), Starbucks (in the Netherlands), Fiat Finance and Trade, and Amazon (both in Luxembourg). On 21 October 2015, the Commission announced that it (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-10-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Oct</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-orders-claw-back-in-the-first-decisions-to-emerge-in-its" rel="bookmark">The EU Commission orders claw back in the first decisions to emerge in its crackdown on corporate tax avoidance <em>(Fiat / Starbucks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/koen-platteau" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton42859-3a7df.jpg?1711359457) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Platteau</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Simmons & Simmons (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>21</em> contributions</span> <span class="visites"><em>16331</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 21 October 2015, the European Commission adopted its first two decisions on the compatibility of tax rulings with EU State aid rules. The first case related to a Dutch tax ruling granted to Starbucks. The second case involved Fiat’s finance company, based in Luxembourg. In both cases, the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-07-21T22:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Jul</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-a-french-electricity-company-received-incompatible" rel="bookmark">The EU Commission finds that a French electricity company received incompatible State aid <em>(EDF)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">*Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-07-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Jul</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-high-court-of-justice-for-galicia-in-overturning-a-previous-ruling" rel="bookmark">The Spanish High Court of Justice for Galicia, in overturning a previous ruling, holds that the European State aid scheme is immaterial and that a shipbuilder cannot be liable for a real estate tax because it is a mere transferee of the land around which the dispute revolves <em>(Navantia)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Galicia High Court of Justice refuses that the Navantia’s claim for a real estate tax exemption should be granted despite the application of the European State aid scheme. Background & facts of the case The previous judgment of the ECJ, Case C-522/13, Ministerio de Defensa y Navantia (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-06-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Jun</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-council-of-state-overturns-a-decision-which-blocked-a-recovery-of" rel="bookmark">The Italian Council of State overturns a decision which blocked a recovery of State aid order by the EU commission on the grounds that there was negligible room for discretion by national authorities, thus the Regional Administrative Court of Veneto was acting <em>ultra vires</em> by blocking it <em>(INPS)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/massimo-merola-475" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/massimo_edited-36f05.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Massimo Merola</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">BonelliErede (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>23888</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/daniele-gallo" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/kjhgfdsertghjk-1e693.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Daniele Gallo</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Luiss Guido Carli University (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>24</em> contributions</span> <span class="visites"><em>1358</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/alessandro-cogoni" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517544629740-47a21.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alessandro Cogoni</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Covington & Burling (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>29</em> contributions</span> <span class="visites"><em>2784</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">On 16 June 2015, the Council of State delivered Decision No. 3036 in which it partially upheld the appeal brought by the National Social Security Authority (“INPS”) against a decision issued by the Regional Administrative Court of Veneto (“TAR Veneto”). The TAR Veneto decision annulled certain (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-06-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Jun</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-council-of-state-overturns-a-ruling-which-annulled-a-eu-commission" rel="bookmark">The Italian Council of State overturns a ruling which annulled a EU Commission State aid recovery order on the grounds of limitation periods because such a ruling undermines the European legal principle of effectiveness <em>(INPS)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/massimo-merola-475" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/massimo_edited-36f05.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Massimo Merola</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">BonelliErede (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>23888</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/daniele-gallo" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/kjhgfdsertghjk-1e693.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Daniele Gallo</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Luiss Guido Carli University (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>24</em> contributions</span> <span class="visites"><em>1358</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/alessandro-cogoni" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517544629740-47a21.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alessandro Cogoni</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Covington & Burling (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>29</em> contributions</span> <span class="visites"><em>2784</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">On 16 June 2015, the Council of State delivered Decision No. 3036 in the appeal brought by the National Social Security Authority (“INPS”) against a decision issued by TAR Veneto that annulled orders to repay unlawful, incompatible aid. Background & facts of the case Between 1995 and (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-06-03T22:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Jun</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-explains-that-measures-that-impose-additional-charges" rel="bookmark">The EU Court of Justice explains that measures that impose additional charges for the purpose of maintaining equality between operators do not necessarily qualify as State aid <em>(Kernkraftwerke Lippe-Ems / Hauptzollamt Osnabrück)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-04-28T22:00:00Z"><span class="dm"><span class="d">29 </span><span class="m">Apr</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-a-measure-not-to-constitute-state-aid-because-the" rel="bookmark">The EU Commission finds a measure not to constitute State aid because the services provided occurs at a local level and is thus unlikely to attract customers from the other Member States to any meaningful degree <i>(Community Amateur Sports Clubs)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">SA.38208: Member-owned golf clubs, UK* At the end of April, the European Commission announced that seven measures were found not to constitute State aid because they could not be reasonably expected to affect cross-border trade. The finding of no affectation of trade is rare. That seven (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-03-22T23:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Mar</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-greek-tax-measures-that-benefit-a-container" rel="bookmark">The EU Commission finds that Greek tax measures that benefit a container terminal are incompatible with State aid rules <em>(Piraeus / Cosco)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">*Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-03-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Mar</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-agrees-that-where-there-is-a-constitutional-division-of-tax" rel="bookmark">The EU Commission agrees that where there is a constitutional division of tax competences, different authorities may tax similar activities at different rates</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective* Where there is a constitutional division of tax competences, different authorities may tax similar activities at different rates. Introduction This article examines Commission decision SA.34469 on (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-02-04T23:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Feb</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-holds-that-when-the-commission-orders-recovery-of-aid-that" rel="bookmark">The EU General Court holds that when the Commission orders recovery of aid that is intended to be passed on to final consumers, it must first calculate the amount, if any, that has been retained by the direct recipients of the aid <em>(Aer Lingus) (Ryanair)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">A New but Dubious Concept of Advantage * When the Commission orders recovery of aid that is intended to be passed on to final consumers, it must first calculate the amount, if any, that has been retained by the direct recipients of the aid. If the calculation is too complex, the Commission (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-02-04T23:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Feb</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-surprisingly-agrees-to-a-reduction-of-the-recoverable" rel="bookmark">The EU General Court surprisingly agrees to a reduction of the recoverable amount of an aid according to the amount allegedly passed on to consumers <em>(Aer Lingus)</em> <em>(Ryanair)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Should State Aid that Is Passed on to Consumers Not be Recovered?* Should the amount of recoverable aid be similarly reduced by the amount that is allegedly passed on to consumers? I will argue the case against it. Introduction On 5 February 2015, the General Court, in cases T-473/12, (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-02-02T23:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Feb</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-advocate-general-szpunar-states-that-taxing-only" rel="bookmark">The EU Court of Justice Advocate General Szpunar states that taxing only fissionable nuclear materials used for the production of electricity does not constitute State aid <em>(Kernkraftwerke Lippe-Ems / Hauptzollamt Osnabrück)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/albert-sanchez-graells" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/asg_new_photo_2022-c4359.jpg?1713792956) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Albert Sánchez Graells</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Bristol - Law School</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>95</em> contributions</span> <span class="visites"><em>28199</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">AG Szpunar submits that German nuclear taxes are not State aid, but his reasoning is totally unimaginative (C-5/14)* In its Opinion in Kernkraftwerke Lippe-Ems, C-5/14, EU:C:2015:51 (not available in English), AG Spuznar has submitted to the CJEU that a German tax on fissionable nuclear (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-01-22T23:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Jan</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-closes-an-investigation-and-shows-that-less-ex-ante-control" rel="bookmark">The EU Commission closes an investigation and shows that less ex-ante control will be followed by more ex-post control of State aid schemes</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Perils of Ex Post Monitoring* Greater use of the new General Block Exemption Regulation means fewer State aid measures subject to notification and ex ante assessment by the Commission. However, less ex ante control will be followed by more ex post control. Member States should be prepared (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2015-01-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Jan</span></span><span class="y"> 2015</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-ferrol-administrative-court-of-spain-dismisses-the-action-against-the" rel="bookmark">The Ferrol Administrative Court of Spain dismisses the action against the assessment of real estate tax on the ground that the exemption claimed by a shipping com on the ground that it constituted unlawful State aid <em>(Navania)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Ferrol Administrative Court, having referred the matter to the ECJ for a preliminary ruling, dismissed the action against the municipal assessment of real estate tax which had not applied the exemption to Navantia on the ground that it constituted unlawful aid. Background & facts of the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-12-08T23:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Dec</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-holds-that-a-tax-measure-that-applies-to-certain" rel="bookmark">The EU General Court holds that a tax measure that applies to certain transactions is not selective if it does not preclude any company or type of asset <i>(Netherlands Maritime Technology Association)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax Measures with Specific Objectives Can still Be General* A tax measure that applies to certain transactions is not selective if it does not preclude any company or type of asset. Conditions for the application of a tax measure may be justified by the logic of the tax system. The Commission (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-11-24T23:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Nov</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-partially-annuls-a-decision-of-the-commission-for-the" rel="bookmark">The EU General Court partially annuls a decision of the Commission for the excessive length and lack of analysis in the preliminary investigation period <i>(Aer Lingus / Ryanair)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Emma-Linklater" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton37582-c9658.jpg?1711359457) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Emma Linklater</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European University Institute (Florence)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>838</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Case T-512/11 Ryanair : Commission’s ATT Ireland Decision Partly Annulled (ATT Act I)* RyannThis post takes a preliminary look at Case T-512/11 Ryanair Ltd v Commission. This is only one of the appeals being brought against the Commission’s dabblings with the Irish Air Travel Tax (ATT) and as (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-11-24T23:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Nov</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-reminds-member-states-that-when-they-claim-that-an" rel="bookmark">The EU General Court reminds Member States that when they claim that an exemption follows from the logic of the tax system they have to make sure that they treat equally and consistently all similar cases <i>(Aer Lingus / Ryanair)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">* Article published on State Aid Hub (click here), republished in e-Competitions with the courtesy of the author(s). The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-11-24T23:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Nov</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-european-commission-reminds-that-it-does-not-only-examines-the" rel="bookmark">The European Commission reminds that it does not only examines the compatibility of the aid itself but also the compatibility of the levy or tax with internal market rules <i>(Renewable energy)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Green Electricity and Reduction of Energy Taxes for Energy-Intensive Users* Support of electricity production from renewable energy sources is normally compatible with the internal market. Reduction of taxes on electricity used by energy-intensive industries is allowed only for certain (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-11-06T23:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Nov</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-holds-that-tax-measures-are-selective-when-they-constitute" rel="bookmark">The EU General Court holds that tax measures are selective when they constitute an exception or deviation from the normal tax system, and are limited to a pre-defined group of undertakings <em>(Banco Santander)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">* Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-10-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Oct</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-holds-that-infrastructure-projects-which-are-economic-in" rel="bookmark">The EU Commission holds that infrastructure projects which are economic in nature are subject to State aid scrutiny regardless of their importance <em>(HH Ferries)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">An Important Project of Common European Interest* Infrastructure projects which are economic in nature are subject to State aid scrutiny regardless of their importance. However, public funding of transport networks which are open to all users does not constitute State aid. Introduction (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-10-13T22:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Oct</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-tax-amortisation-of-financial-goodwill-arising" rel="bookmark">The EU Commission finds that tax amortisation of financial goodwill arising from the acquisition of foreign companies constitutes State aid that is incompatible with the internal market <i>(Spain)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Corporate taxation* Last October, the Commission adopted decision 2015/314 which was published in the Official Journal on 27 February 2015. In this decision, the Commission finds that tax amortisation of financial goodwill arising from the acquisition of foreign companies constitutes State (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-10-08T22:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Oct</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-on-appeal-annuls-a-decision-by-the-basque-country" rel="bookmark">The Spanish Supreme Court on appeal annuls a decision by the Basque Country High Court of Justice thereby nullifying a decision which sought to recover illegal State aid on the grounds that the affected parties were not given a hearing <em>(Accesorios de Tuberías)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Spanish Supreme Court (Administrative Section) annuls the recovery of State aid because, although there is no specific procedure for recovering State aid contrary to EU law under Commission Decision 2002/820/EC, it cannot be carried out outright without a hearing of the person concerned, (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-10-06T22:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Oct</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-continues-to-scrutinize-tax-rulings-to-check-their-compliance" rel="bookmark">The EU Commission continues to scrutinize tax rulings to check their compliance with the arm-length principle and State aid rules <em>(Amazon)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/dimitrios-kyriazis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/dimitrios-e7ebb.jpg?1711359756) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Dimitrios Kyriazis</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">National and Kapodistrian University of Athens (Athens)</span> </div> <div class="entry-meta"> <span class="pays">Greece</span> <span class="articles"><em>7</em> contributions</span> <span class="visites"><em>5338</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Luxembourg, Amazon, and the State aid connection* The Commission’s opening decision: What should we make of Amazon’s ‘advance pricing agreement’ (APA) and its alleged (non-) compliance with the ‘arm’s length principle’ (ALP)? In early October 2014, the European Commission notified (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-10-06T22:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Oct</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-an-investigation-concerning-transfer-pricing" rel="bookmark">The EU Commission opens an investigation concerning transfer pricing arrangements on corporate taxation of an online store in Luxembourg <em>(Amazon)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/european-commission-363" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton363-c2254.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Commission</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>1530</em> contributions</span> <span class="visites"><em>3249638</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: Commission investigates transfer pricing arrangements on corporate taxation of Amazon in Luxembourg* The European Commission has opened an in-depth investigation to examine whether the decision by Luxembourg’s tax authorities with regard to the corporate income tax to be paid by (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-09-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Sep</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-applies-a-private-tax-payer-test-for-state-aid-apple" rel="bookmark">The EU Commission applies a "private tax-payer test" for State aid <i>(Apple)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/albert-sanchez-graells" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/asg_new_photo_2022-c4359.jpg?1713792956) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Albert Sánchez Graells</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Bristol - Law School</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>95</em> contributions</span> <span class="visites"><em>28199</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">A ’private tax-payer test’ for State aid? ... or how the Commission is not getting it (about the Apple APA case)* Thanks to @Detig’s twitter encouragement, I have finally set out to read the recently released 11 June 2014 Decision of the European Commission SA.38373 in the case of alleged (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-09-25T22:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Sep</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-court-of-justice-and-the-general-court-of-the-eu-hold-that-a-measure" rel="bookmark">The Court of Justice and the General Court of the EU hold that a measure adopted via faulty procedures can be a State aid and that the mere quality of competitor is not sufficient to be considered as individually concerned <i>(Commerz Nederland ; Dansk Automat)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">i) State Aid Can Be Attributed to the State even when Granted via Faulty Procedures ii) Who Can Challenge a Commission Decision Authorising State Aid?* Main points For a measure to constitute State aid, it must, among other things, be attributed to a decision of the state. When a State aid (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-09-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Sep</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-and-the-european-commission-focus-on-relative-prices" rel="bookmark">The EU General Court and the European Commission focus on relative prices instead of absolute prices in assessing if price regulation of casinos entry tickets can be a State aid <i>(Greece / Commission)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Advantage from High Entry Prices: Can It Be That Both the Commission and the General Court Have Misunderstood Simple Economics?* Main points Price regulation can constitute State aid if the state forgoes potential revenue. However, for price regulation to constitute State aid it must (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-09-08T22:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Sep</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-and-the-commission-explain-how-to-determine-the-existence" rel="bookmark">The EU General Court and the Commission explain how to determine the existence of selectivity when similar but not identical measures are adopted by similar authorities in the same Member State <i>(Hansestadt Lübeck)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgique</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visites</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Jurisdictional Side of Selectivity* Main points A measure determined independently by similar public entities is not selective even if it varies across those entities. A measure is selective when the entity that has adopted it, applies it differently to undertakings which are within its (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-07-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Jul</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-decides-in-two-cases-on-the-compatibility-with-internal" rel="bookmark">The EU General Court decides in two cases on the compatibility with internal market principles of a tax partially funding a state aid <i>(Telefonica)</i> <i>(DTS)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">* Article published on Lexxion State Aid Blog (click here), republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-06-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Jun</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-investigates-national-tax-rulings-on-transfer-pricing" rel="bookmark">The EU Commission investigates national tax rulings on transfer pricing <em>(Starbucks / Apple / Fiat)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/james-killick" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1645_killick_james_d8-49efa.jpg?1715171090) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">James Killick</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">White & Case (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>64</em> contributions</span> <span class="visites"><em>59850</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/kai-struckmann" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/ks_neutral_bgrd_1_-9e035.jpg?1711359756) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Kai Struckmann</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Deloitte (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>12</em> contributions</span> <span class="visites"><em>4655</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/mark-powell" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1587_powell_mark_composed_rev-21440.jpg?1711359212) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Mark Powell</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">White & Case (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>50</em> contributions</span> <span class="visites"><em>39933</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The European Commission (“EC”) has long sought to eliminate so-called harmful tax competition, which it sees as undermining the integrity of the internal market, fair competition and the fiscal sustainability of the Member States. Although the EU Member States remain sovereign in this area, over (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-06-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Jun</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-analyses-whether-certain-tax-rulings-can-constitute-legal" rel="bookmark">The EU Commission analyses whether tax rulings issued by Ireland to a Big Tech company can constitute legal State aid <i>(Apple)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/dimitrios-kyriazis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/dimitrios-e7ebb.jpg?1711359756) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Dimitrios Kyriazis</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">National and Kapodistrian University of Athens (Athens)</span> </div> <div class="entry-meta"> <span class="pays">Greece</span> <span class="articles"><em>7</em> contributions</span> <span class="visites"><em>5338</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Apple state aid investigation: fiscal state aid at its best* Oddly enough, state aid has recently been making headlines. In June, the Commission decided to open three in-depth investigations into tax rulings issued by Ireland, Luxembourg and the Netherlands in relation to Apple, Fiat and (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2014-06-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Jun</span></span><span class="y"> 2014</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-explains-once-again-that-tax-rulings-in-case-of-advance" rel="bookmark">The EU Commission explains once again that tax rulings in case of advance pricing agreements can constitute State aids <i>(Fiat)</i></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/dimitrios-kyriazis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/dimitrios-e7ebb.jpg?1711359756) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Dimitrios Kyriazis</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">National and Kapodistrian University of Athens (Athens)</span> </div> <div class="entry-meta"> <span class="pays">Greece</span> <span class="articles"><em>7</em> contributions</span> <span class="visites"><em>5338</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Driving in the wrong direction? The opening decision in Fiat* What are we to make of the Commission’s decision to open an in-depth investigation into the tax treatment of Fiat Finance and Trade (FFT) by Luxembourg? In late September 2014, the Commission published its decision to open an (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2013-12-17T23:00:00Z"><span class="dm"><span class="d">18 </span><span class="m">Dec</span></span><span class="y"> 2013</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-three-formal-state-aid-investigations-into-the-public" rel="bookmark">The EU Commission opens three formal State aid investigations into the public fundings of some of the most well-known Spanish football clubs</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-buhart" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2489-62cab.png?1711359189) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Buhart</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">McDermott Will & Emery (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>139</em> contributions</span> <span class="visites"><em>76996</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">EUROPEAN COMMISSION TARGETS SPANISH FOOTBALL CLUBS INCLUDING REAL MADRID AND BARCELONA FOR STATE AID INVESTIGATION* The European Commission (Commission), on 18 December 2013, opened three formal State aid investigations into public support measures for major Spanish football clubs. The (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2013-12-09T23:00:00Z"><span class="dm"><span class="d">10 </span><span class="m">Dec</span></span><span class="y"> 2013</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-examines-the-concept-of-state-attributability-in" rel="bookmark">The EU Court of Justice examines the concept of state attributability in relation to a fiscal exemption previously approved by the Council <em>(Eurallumina)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Possibly Conflicting Roles of EU Institutions on State Aid* Introduction On 10 December 2013, the Court of Justice, in C‑272/12 P, wrote another chapter in the long-running case of the exemption from excise taxes for alumina producers in France, Ireland and Italy. This is not the last (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2013-12-09T23:00:00Z"><span class="dm"><span class="d">10 </span><span class="m">Dec</span></span><span class="y"> 2013</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-on-the-distribution-of-powers-between-the-council" rel="bookmark">The EU Court of Justice rules on the distribution of powers between the Council and the Commission in the area of State aid enforcement <em>(Alumina)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/albert-sanchez-graells" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/asg_new_photo_2022-c4359.jpg?1713792956) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Albert Sánchez Graells</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Bristol - Law School</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>95</em> contributions</span> <span class="visites"><em>28199</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">CJEU strengthens Commission’s enforcement monopoly in State aid (C-111/10) and jeopardises its consistent enforcement with other EU policies (C-272/12)* In two recent Judgments of 4 December 2013 (C-111/10, Commission v Council) and 10 December 2013 (C-272/12, Commission v Ireland and (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2013-11-11T23:00:00Z"><span class="dm"><span class="d">12 </span><span class="m">Nov</span></span><span class="y"> 2013</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-finds-that-an-authorisation-agreement-on-the-mining-fees" rel="bookmark">The EU General Court finds that an authorisation agreement on the mining fees payable for the exploitation of hydrocarbon reserves does not constitute State aid incompatible with the internal market <em>(MOL)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/albert-sanchez-graells" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/asg_new_photo_2022-c4359.jpg?1713792956) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Albert Sánchez Graells</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Bristol - Law School</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>95</em> contributions</span> <span class="visites"><em>28199</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">GC rules on two-part State aid measures and selectivity under Art 107(1) TFEU (T-499/10)* In its Judgment of 12 November 2013 in case T-499/10 MOL v Commission, the General Court has found that an authorisation agreement that froze the mining fees payable for the exploitation of hydrocarbon (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2013-10-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Oct</span></span><span class="y"> 2013</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-rejects-an-appeal-against-a-budgetary-grant-in-favour-of" rel="bookmark">The EU General Court rejects an appeal against a budgetary grant in favour of the French state-owned television company, without providing any further explanation on the matter of inefficient undertakings assigned with public service obligations <em>(Télévision française 1)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax Hypothecation and Economic Efficiency under Altmark: T-275/11, French Television 1 v Commission* Background France Télévisions is a limited company wholly owned by the French State. As France abolished advertising on public television, it also decided to provide financial compensation (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2013-10-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Oct</span></span><span class="y"> 2013</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-considers-that-a-dutch-notified-scheme-fulfils-the-conditions" rel="bookmark">The EU Commission considers that a Dutch notified scheme fulfils the conditions of the environmental aid guidelines and passes the compatibility test under Article 107(3)(c) of the TFEU <em>(Anti-opt-out scheme water board)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on Lexxion State Aid Blog Economically Rational Environmental Aid* Introduction A few months ago I wrote an article on this blog explaining the big puzzle of environmental State aid. Since the rules allow State aid which is only a proportion of the extra costs (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2013-10-13T22:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Oct</span></span><span class="y"> 2013</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-on-appeal-overturns-a-decision-by-the-provincial" rel="bookmark">The Spanish Supreme Court on appeal overturns a decision by the Provincial Council of Álava which sought to recover illegal State aid on the grounds that the affected party was not given a hearing <em>(El Coto de Rioja)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Spanish Supreme Court (Administrative Section) annuls the recovery of State aid because, although there is no specific procedure for recovering State aid contrary to Community law under Commission Decision 2002/820/EC, it cannot be carried out outright without a hearing of the person (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2013-05-07T22:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">May</span></span><span class="y"> 2013</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-decides-that-flemish-tax-incentives-and-subsidy" rel="bookmark">The EU Court of Justice decides that Flemish tax incentives and subsidy mechanisms are liable to be classified as State aid <em>(Eric Libert)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">* Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2013-03-19T23:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Mar</span></span><span class="y"> 2013</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-the-state-aid-granted-under-the-form-of-a-fiscal" rel="bookmark">The EU Commission finds that the state aid granted under the form of a fiscal measure implemented in breach of the standstill provision was compatible with the internal market <em>(Multiplier Giftenaftrek)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on Lexxion State Aid Blog Fiscal Leveraging: Donations and State Aid for Culture and Sports* Introduction In this blog I examine primarily a Dutch measure that supports cultural institutions by providing tax incentives to individuals and corporations to make donations to (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2013-03-05T23:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Mar</span></span><span class="y"> 2013</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-formal-state-aid-investigation-into-the-german" rel="bookmark">The EU Commission opens formal State aid investigation into the German exemption of large electricity consumers from network charges</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/lode-van-den-hende" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/lode-van-den-hende_web-31ffc.jpg?1711359248) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Lode Van Den Hende</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Herbert Smith Freehills (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>12</em> contributions</span> <span class="visites"><em>2912</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Sanchez-Rydelski" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton38925-e20a7.jpg?1711360482) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Michael Sanchez Rydelski</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Sanchez Rydelski BVBA</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>346</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Silke-Goldberg" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton39772-2000d.jpg?1711360482) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Silke Goldberg</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Herbert Smith Freehills (London)</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>346</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">On 6 March 2013, the European Commission (’the Commission’) decided to investigate in-depth the German exemption of large electricity consumers from network charges, as it was concerned that the exemption may involve State aid. In Germany, network charges are established by network operators and (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2012-12-18T23:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Dec</span></span><span class="y"> 2012</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-the-italian-real-estate-tax-exemption-granted-to" rel="bookmark">The EU Commission finds that the Italian real estate tax exemption granted to non-commercial entities carrying out social, welfare, health and religious services does not constitute State aid in the meaning of Article 107(1) TFEU <em>(Italian IMU exemption)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Non-commercial activities and absolute impossibility to recover incompatible aid* Commission Decision 2013/284 on municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy [SA.20829] This decision concerns three (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2012-12-18T23:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Dec</span></span><span class="y"> 2012</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-germany-has-demonstrated-that-the-proposed-tax" rel="bookmark">The EU Commission finds that Germany has demonstrated that the proposed tax reduction for passengers constitutes compatible State aid <em>(German Flights Tax Reduction)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on Lexxion State Aid Blog Taxes and Tax Reductions on Air Travel: Selectivity and Compatibility* This posting examines an Irish and a German measure concerning reduction in passenger taxes. As to be expected, an important issue for both measures was whether the reduction (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2012-07-24T22:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Jul</span></span><span class="y"> 2012</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-the-lower-rate-of-the-air-travel-tax-for-flights" rel="bookmark">The EU Commission finds that the lower rate of the air travel tax for flights to a destination located no more than 300 km from Dublin airport constitutes illegal State aid <em>(Irish air travel tax rates)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on Lexxion State Aid Blog Taxes and Tax Reductions on Air Travel: Selectivity and Compatibility* This posting examines an Irish and a German measure concerning reduction in passenger taxes. As to be expected, an important issue for both measures was whether the reduction (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2012-06-04T22:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Jun</span></span><span class="y"> 2012</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-reaffirms-the-objective-character-of-the-notion-of" rel="bookmark">The EU Court of Justice reaffirms the objective character of the notion of state aid finding that the private investor test remains applicable even in cases where the means employed by the state are not available to a private investor <em>(EDF)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/sebastien-thomas" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/thomas_sebastien_5616_pitch_1_-45e09.jpg?1732021475) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Sébastien Thomas</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Arendt & Medernach (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>2004</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The EDF judgment of the CJEU in case C-124/10 P: towards a public investor test in EU State aid law?* On the 5th of June 2012, the Court of Justice of the EU (hereafter ‘CJEU’) delivered an important judgment in the field of European State aid law on the very notion of State aid and the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2011-12-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Dec</span></span><span class="y"> 2011</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-confirms-commission-and-general-court-s-views-on" rel="bookmark">The EU Court of Justice confirms Commission and General Court’s views on illegality of special tax regime applied to French telecom operator <em>(France Télécom)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In its judgment of 8 December 2011, the Court of Justice of the European Union (“ECJ”) agreed with the Commission and the General Court that France Télécom had benefited illegally from state aid in the form of tax subsidies between 1994 and 2002. The Commission had investigated the tax schemes (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2011-11-14T23:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Nov</span></span><span class="y"> 2011</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-that-the-general-court-has-erred-in-annulling-the" rel="bookmark">The EU Court of Justice rules that the General Court has erred in annulling the Commission’s decision qualifying a proposed tax reform as a state aid scheme <em>(Government of Gibraltar)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 15 November 2011, the European Court of Justice (“ECJ”) ruled that the General Court had erred in annulling the Commission decision qualifying Gibraltar’s proposed tax reform as a state aid scheme. The new corporate tax regime that the Government of Gibraltar intended to adopt was notified (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2011-11-08T23:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Nov</span></span><span class="y"> 2011</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-finds-that-the-state-aid-granted-under-the-form-of-a-fiscal-59653" rel="bookmark">The EU Commission finds that the State aid granted under the form of a fiscal measure implemented in breach of the standstill provision was compatible with the internal market <em>(Hungarian Sport Donations)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/phedon-nicolaides" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/nicolaides_phedon-75536.jpg?1711359186) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Phedon Nicolaides</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Maastricht University</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>381</em> contributions</span> <span class="visites"><em>78597</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Article published on Lexxion State Aid Blog Fiscal Leveraging: Donations and State Aid for Culture and Sports* Introduction In this blog I examine primarily a Dutch measure that supports cultural institutions by providing tax incentives to individuals and corporations to make donations to (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2011-11-08T23:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Nov</span></span><span class="y"> 2011</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-council-of-state-concludes-that-contribution-to-public-electricity" rel="bookmark">The French Council of State concludes that contribution to public electricity service does not constitute integral part of state aid <em>(SNC Stop Hotel Villeneuve D’Ascq)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/georgios-yannouchos" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/screenshot_2022-11-10_at_14.15_57-8658f.jpg?1711359731) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Georgios Yannouchos</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Clifford Chance (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>9</em> contributions</span> <span class="visites"><em>379</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/ana-hergouth" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton56866-76457.png?1711359722) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Ana Hergouth</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Clifford Chance (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>6</em> contributions</span> <span class="visites"><em>1858</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The company SNC Stop Hotel Villeneuve D’Ascq (Stop Hotel) has asked the French Energy Regulatory Commission (’CRE’) to reimburse a part of its tax contribution to the public service for electricity (contribution au service public de l’électricité) (’CSPE’), arguing that it constitutes state aid (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2011-08-28T22:00:00Z"><span class="dm"><span class="d">29 </span><span class="m">Aug</span></span><span class="y"> 2011</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-west-african-economic-and-monetary-union-competition-authority-finds-that" rel="bookmark">The West African Economic and Monetary Union Competition Authority finds that Togo infringed regional State aid law by taking actions that favor an undertaking to the detriment of its competitors doing business in the common market <em>(Asky)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/mor-bakhoum" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton31326-74367.jpg?1711360036) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Mor Bakhoum</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Africa University (Mutare)</span> </div> <div class="entry-meta"> <span class="pays">Zimbabwe</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>3977</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">1 Introduction and background This contribution reports on a case related to State Aides decided by the Competition Commission of the West African Economic and Monetary Union (WAEMU). The decision, ASKY, raises issues at the cross-road of trade, regional integration and competition law. (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2011-07-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Jul</span></span><span class="y"> 2011</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-council-of-state-rejects-a-claim-that-a-tax-on-large-electricity" rel="bookmark">The Italian Council of State rejects a claim that a tax on large electricity providers constitutes State aid in favour of smaller providers on the grounds that there is no transfer of State resources <em>(Eridis)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/massimo-merola-475" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/massimo_edited-36f05.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Massimo Merola</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">BonelliErede (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>23888</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/daniele-gallo" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/kjhgfdsertghjk-1e693.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Daniele Gallo</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Luiss Guido Carli University (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>24</em> contributions</span> <span class="visites"><em>1358</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/alessandro-cogoni" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517544629740-47a21.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alessandro Cogoni</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Covington & Burling (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>29</em> contributions</span> <span class="visites"><em>2784</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">On 20 July 2011, the Council of State delivered Decision No. 4388 in which it upheld several TAR Lombardy decisions. Those decisions had partially rejected 14 annulment actions brought by several producers and distributors of electricity, gas, and oil products. Background & facts of the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2011-06-28T22:00:00Z"><span class="dm"><span class="d">29 </span><span class="m">Jun</span></span><span class="y"> 2011</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-authorizes-a-plan-by-germany-to-exempt-selected-groups-of" rel="bookmark">The EU Commission authorizes a plan by Germany to exempt selected groups of passengers to and from seven German islands from a newly‑created tax on air transport <em>(Juist / Norderney)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/danilo-sama" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2896-ac422.jpg?1711359746) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Danilo Samà</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">CDC Cartel Damage Claims (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>20</em> contributions</span> <span class="visites"><em>3580</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 May and 31  August 2011"* On 29 June 2011, the Commission authorised a plan by Germany to exempt selected groups of passengers to and from seven German islands (Juist, Norderney, Helgoland, Baltrum, Langeoog, Wangerooge, Borkum) from a newly‑created tax (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2011-05-23T22:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">May</span></span><span class="y"> 2011</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-european-commission-finds-that-the-different-taxation-imposed-by-the-greek" rel="bookmark">The European Commission finds that the different taxation imposed by the Greek Government for casino entrance fees is unlawful aid <em>(Aid to certain Greek casinos</em>)</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/danilo-sama" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2896-ac422.jpg?1711359746) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Danilo Samà</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">CDC Cartel Damage Claims (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>20</em> contributions</span> <span class="visites"><em>3580</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/alessandra-forzano" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alessandra Forzano</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>59</em> contributions</span> <span class="visites"><em>7695</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 May and 31  August 2011"* Following an in‑depth investigation, on 24 May 2011 the Commission found that the different taxation of casino entrance fees is unlawful aid because it creates fiscal discrimination in favour of public casinos and causes the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2011-03-14T23:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Mar</span></span><span class="y"> 2011</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-european-commission-decides-that-a-so-called-reorganisation-clause-under" rel="bookmark">The European Commission decides that a so-called reorganisation clause under German corporate tax law amounts to State aid <em>("Sanierungsklausel")</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/alessandra-forzano" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alessandra Forzano</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>59</em> contributions</span> <span class="visites"><em>7695</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/erika-lofquist" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton33070-d69b2.jpg?1711359741) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Erika Lofquist</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Permanent Representation of Sweden to the EU (Brussels)</span> </div> <div class="entry-meta"> <span class="articles"><em>24</em> contributions</span> <span class="visites"><em>3170</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: main developments between 1 January and 30 April 2011* The Commission decided on 15 March that a so-called reorganisation clause, or «Sanierungsklausel«, under German corporate tax law amounts to State aid. The provision enables an ailing company to offset losses in a given year (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2011-03-10T23:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Mar</span></span><span class="y"> 2011</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-dutch-administrative-court-for-trade-and-industry-dismisses-claim-of" rel="bookmark">The Dutch Administrative Court for Trade and Industry dismisses claim of negative State aid by a meat producer which sought to bring down a levy implemented to fund food safety standards on the grounds that there cannot be State aid where no State resources are in play <em>(Compaxo Vlees Zevenaar B.V. / het Productschap Vee en Vlees)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/onno-brouwer" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1516615526957-46c1f.jpg?1711359330) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Onno Brouwer</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Freshfields Bruckhaus Deringer (Amsterdam)</span> </div> <div class="entry-meta"> <span class="pays">Netherlands</span> <span class="articles"><em>19</em> contributions</span> <span class="visites"><em>790</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/alvaro-pliego-selie" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1622102110633-a99be.jpg?1711359248) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alvaro Pliego Selie</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Freshfields Bruckhaus Deringer (Amsterdam)</span> </div> <div class="entry-meta"> <span class="pays">Netherlands</span> <span class="articles"><em>22</em> contributions</span> <span class="visites"><em>2468</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/tim-van-helfteren" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/screenshot_2022-11-02_at_16_39.03-85c32.jpg?1711359330) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Tim van Helfteren</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Freshfields Bruckhaus Deringer (Amsterdam)</span> </div> <div class="entry-meta"> <span class="pays">Netherlands</span> <span class="articles"><em>19</em> contributions</span> <span class="visites"><em>790</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">From 2006 onwards, the inspection of red meat (after slaughter) in the Netherlands was no longer the responsibility of the Netherlands Food and Consumer Product Safety Authority, but of a separate private entity KDS. During that reorganisational period, the State decided that a new tax be levied (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2010-12-21T23:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Dec</span></span><span class="y"> 2010</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-that-italy-failed-to-recover-unlawful-aid-and" rel="bookmark">The EU Court of Justice rules that Italy failed to recover unlawful aid and rebukes domestic courts for suspending such recovery <em>(Italy / Commission)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 22 December 2010, the Court of Justice ruled that Italy had failed to recover State aid which had been declared unlawful by the Commission. In its Decision 2006/261, the Commission declared incompatible with the common market the State aid scheme set up by Italy in the form of tax (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2010-12-21T23:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Dec</span></span><span class="y"> 2010</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-that-italy-failed-to-recover-unlawful-aid-and-41256" rel="bookmark">The EU Court of Justice rules that Italy failed to recover unlawful aid and rebukes domestic courts for suspending such recovery <em>(Commission / Italy)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 22 December 2010, the Court of Justice ruled that Italy had failed to recover State aid which had been declared unlawful by the Commission. In its Decision 2006/261, the Commission declared incompatible with the common market the State aid scheme set up by Italy in the form of tax (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2010-09-28T22:00:00Z"><span class="dm"><span class="d">29 </span><span class="m">Sep</span></span><span class="y"> 2010</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-european-commission-orders-france-to-repay-the-full-amount-of-the" rel="bookmark">The European Commission orders France to repay the full amount of the parafiscal tax on advertisements broadcast on sound radio and television following the Court of Justice judgment that invalidated the State aid scheme <em>(Official communication)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Dufour" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Hervé Dufour</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">French Directorate General of Public Finance - DGFIP (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>496</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">This article is an official communication from the French Public Finances General Directorate, published at the Legal Department-Taxation request. It concerns the reimbursement of the parafiscal tax that unlawfully financed State aid scheme no. C 4/2009 (ex N 679/1997). The title is from the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2010-09-01T22:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Sep</span></span><span class="y"> 2010</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-versailles-court-of-appeal-puts-an-end-to-the-debate-on-whether-the-tax-on" rel="bookmark">The Versailles Court of Appeal puts an end to the debate on whether the tax on direct sales amounts to State aid on the basis of article 108.1 TFEU <em>(Glaxosmithkline / Boiron / Bristol Myers Squibb)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/claire-vannini" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton390-e8c76.jpg?1711360621) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Claire Vannini</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">CMS Bureau Francis Lefebvre (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>12094</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/virginie-coursiere-pluntz" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/coursiere_pluntz-2-4946f.jpg?1711360621) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Virginie Coursiere-Pluntz</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">PDGB Avocats (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>3345</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In three decisions handed down on 2 September 2010, the Court of Appeal of Versailles ruled that the tax on direct sales failed to comply with the “Altmark test” designed by the European Court of Justice (now the Court of Justice of the European Union, hereinafter “the Court of Justice”) in (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2010-07-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Jul</span></span><span class="y"> 2010</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-new-tax-based-funding-system-for-the-spanish-public" rel="bookmark">The EU Commission approves new tax-based funding system for the Spanish public broadcaster <em>(RTVE)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Koen-Van-de-Casteele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton574-01fea.jpg?1711359469) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Van de Casteele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>99</em> contributions</span> <span class="visites"><em>35049</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 May and 31 August 2010"* The 20 July 2010, the Commission approved the new tax-based funding system for the Spanish public broadcaster RTVE, on which it had opened a formal investigation in December 2009. Spain abolished advertising and other commercial (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2010-05-11T22:00:00Z"><span class="dm"><span class="d">12 </span><span class="m">May</span></span><span class="y"> 2010</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-authorizes-state-aid-scheme-notified-by-finland-concerning" rel="bookmark">The EU Commission authorizes State aid scheme notified by Finland concerning exemption from corporate income tax for investment in affordable rental housing <em>(Real Estate Investment Trusts)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Koen-Van-de-Casteele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton574-01fea.jpg?1711359469) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Van de Casteele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>99</em> contributions</span> <span class="visites"><em>35049</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid: main developments between 1 May and 31 August 2010* The Commission has authorised on 12 May 2010 the introduction of “Real Estate Investment Trusts” (REITs) in Finland that will be exempted from corporate income tax in order to encourage investment in affordable rental housing27. (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2010-04-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Apr</span></span><span class="y"> 2010</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-finnish-ministry-of-finance-adjusts-its-state-aid-rules-regarding-municipal" rel="bookmark">The Finnish Ministry of Finance adjusts its State aid rules regarding municipal enterprises <em>(Local government operations in a competitive market environment and corporatization of operations)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Niina-Hanninen" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1694-59694.jpg?1711361895) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Niina Hänninen</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Finnish Competition and Consumer Authority (Helsinki)</span> </div> <div class="entry-meta"> <span class="pays">Finland</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>701</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Finnish authorities have been advised by the European Commission’s preliminary view to abolish a range of tax exemptions and unlimited State guarantees granted to municipal enterprises. The Commission, indeed, is taking a strict approach to the distortion of competition regarding municipal (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2010-03-23T23:00:00Z"><span class="dm"><span class="d">24 </span><span class="m">Mar</span></span><span class="y"> 2010</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-a-proposal-by-the-cypriot-government-to-impose-a" rel="bookmark">The EU Commission approves a proposal by the Cypriot Government to impose a special reduced tax on companies engaged in international maritime transport <em>(Cyprus Tonnage Tax Scheme)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Koen-Van-de-Casteele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton574-01fea.jpg?1711359469) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Van de Casteele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>99</em> contributions</span> <span class="visites"><em>35049</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 January and 30 April 2010"* The Commission has approved a proposal by the Cyprus Government to impose a special reduced tax on companies engaged in international maritime transport; this tax would replace the corporate tax. The Cyprus government has (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2010-02-03T23:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Feb</span></span><span class="y"> 2010</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-supreme-court-rules-that-a-non-profit-banking-foundation-is-not" rel="bookmark">The Italian Supreme Court rules that a non-profit banking foundation is not eligible for a tax exemption because an Italian law permitting the tax break for non-profits must be disapplied in cases where the entity is clearly an undertaking within the meaning of Article 107 TFEU <em>(Agenzia delle Entrate / Fondazione Cassa di Risparmio di Carpi)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/massimo-merola-475" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/massimo_edited-36f05.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Massimo Merola</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">BonelliErede (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>23888</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/daniele-gallo" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/kjhgfdsertghjk-1e693.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Daniele Gallo</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Luiss Guido Carli University (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>24</em> contributions</span> <span class="visites"><em>1358</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/alessandro-cogoni" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517544629740-47a21.jpg?1711359445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alessandro Cogoni</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Covington & Burling (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>29</em> contributions</span> <span class="visites"><em>2784</em> visits</span> </div> </div> <span class="sep">…</span> </div> </div> </div> <div class="introduction entry-content">On 4 February 2010, the Supreme Court delivered Decision No. 2592 in which it upheld the appeal brought by the Italian tax authority (“ITA”, Agenzia delle Entrate), the entity responsible for collecting taxes and revenue in Italy, against a decision issued by the Regional Tax Court of Emilia (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-12-14T23:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Dec</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-european-commission-finds-that-a-tax-exemption-which-the-dutch-state" rel="bookmark">The European Commission finds that a tax exemption which the Dutch State intends to grant for natural gas used in installations producing ceramic products is incompatible with EU State aid rules</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Koen-Van-de-Casteele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton574-01fea.jpg?1711359469) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Van de Casteele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>99</em> contributions</span> <span class="visites"><em>35049</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 September and 31 December 2009"* After an in-depth investigation opened in February 2009, the European Commission found that a tax exemption which the Dutch state intends to grant for natural gas used in installations producing ceramic products would be (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-12-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Dec</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-holds-that-a-corporate-tax-provision-that-allows-spanish" rel="bookmark">The EU Commission holds that a corporate tax provision that allows Spanish companies to amortize goodwill constitutes unlawful State aid and orders its recovery</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Koen-Van-de-Casteele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton574-01fea.jpg?1711359469) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Van de Casteele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>99</em> contributions</span> <span class="visites"><em>35049</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 September and 31 December 2009"* In 2007, the Commission initiated a formal investigation of a corporate tax provision that allows Spanish companies to amortise goodwill (i.e. write off, over a period of time, the price paid for acquisition of a (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-11-29T23:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Nov</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-dismisses-an-appeal-in-a-state-aid-case-in-the" rel="bookmark">The EU General Court dismisses an appeal in a State aid case in the telecommunications sector <em>(France Télécom)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 30 November 2009, the Court of First Instance (now the General Court (the “GC”)) issued a judgment dismissing the appeal lodged by France Télécom and France against the decision of the Commission which found that France Télécom had received unlawful State aid in the form of a special tax (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-10-27T23:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">Oct</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-under-state-aid-rules-the-establishment-of-urban-tax" rel="bookmark">The EU Commission approves under State aid rules the establishment of urban tax-free zones in certain parts of Italy <em>(Zone Franche Urbane)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Koen-Van-de-Casteele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton574-01fea.jpg?1711359469) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Van de Casteele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>99</em> contributions</span> <span class="visites"><em>35049</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 September and 31 December 2009"* The Commission authorised establishment of urban tax-free zones in certain parts of Italy. The aim is to encourage regeneration of particularly deprived areas. In the 22 areas classified as urban tax-free zones, small (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-10-27T23:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">Oct</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-holds-that-the-scheme-implemented-by-hungary-for-the-taxation" rel="bookmark">The EU Commission holds that the scheme implemented by Hungary for the taxation of intra-group interest constitutes an existing aid scheme</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Koen-Van-de-Casteele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton574-01fea.jpg?1711359469) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Van de Casteele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>99</em> contributions</span> <span class="visites"><em>35049</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 September and 31 December 2009"* In January 2003, the Hungarian authorities introduced new provisions allowing favourable taxation of net interest income received from affiliated companies belonging to the same corporate group. The measure allowed a tax (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-10-13T22:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Oct</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-endorses-a-finnish-proposal-for-tax-incentives-for-productive" rel="bookmark">The EU Commission endorses a Finnish proposal for tax incentives for productive investment projects</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Koen-Van-de-Casteele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton574-01fea.jpg?1711359469) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Van de Casteele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>99</em> contributions</span> <span class="visites"><em>35049</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 September and 31 December 2009"* The Commission endorsed a Finnish proposal for tax incentives for productive investment projects. Under the proposed scheme, for the 2009 and 2010 fiscal years Finland will temporarily double the depreciation rates for (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-09-03T22:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Sep</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-dutch-supreme-court-determines-that-a-tax-on-airlines-which-start-their" rel="bookmark">The Dutch Supreme Court determines that a tax on airlines which start their journeys in the Netherlands does not constitute a selective advantage on airlines which merely make a stop there notwithstanding the fact that those airlines are exempt <em>(Ryanair / Maastricht Aachen Airport)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/onno-brouwer" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1516615526957-46c1f.jpg?1711359330) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Onno Brouwer</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Freshfields Bruckhaus Deringer (Amsterdam)</span> </div> <div class="entry-meta"> <span class="pays">Netherlands</span> <span class="articles"><em>19</em> contributions</span> <span class="visites"><em>790</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/alvaro-pliego-selie" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1622102110633-a99be.jpg?1711359248) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alvaro Pliego Selie</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Freshfields Bruckhaus Deringer (Amsterdam)</span> </div> <div class="entry-meta"> <span class="pays">Netherlands</span> <span class="articles"><em>22</em> contributions</span> <span class="visites"><em>2468</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/tim-van-helfteren" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/screenshot_2022-11-02_at_16_39.03-85c32.jpg?1711359330) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Tim van Helfteren</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Freshfields Bruckhaus Deringer (Amsterdam)</span> </div> <div class="entry-meta"> <span class="pays">Netherlands</span> <span class="articles"><em>19</em> contributions</span> <span class="visites"><em>790</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Between 1 July 2008 and 1 July 2009, a so-called “flight tax” was levied on every air passenger starting their journey from the Netherlands. While the tax was levied on the airline operator, the legislator had assumed that the airlines would pass the tax onto passengers. However, because the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-07-08T22:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Jul</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-on-standing-of-trade-union-in-state-aid-appeals" rel="bookmark">The EU Court of Justice rules on standing of trade union in State aid appeals <em>(3F)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 9 July 2009, the European Court of Justice (ECJ) handed down its judgment in a case concerning the standing of a trade union, 3F, to challenge the Commission’s decision not to open an in-depth State aid investigation. Contrary to the order of the Court of First Instance (CFI), the ECJ (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-07-07T22:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Jul</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-endorses-a-dutch-tax-break-scheme-groepsrentebox" rel="bookmark">The EU Commission endorses a Dutch tax break scheme <em>(Groepsrentebox)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Koen-Van-de-Casteele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton574-01fea.jpg?1711359469) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Van de Casteele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>99</em> contributions</span> <span class="visites"><em>35049</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 May and 31 August 2009"* On 8 July 2009, the Commission endorsed a Dutch ‘Groepsrentebox’ tax break scheme. The Commission concluded that the Dutch plan to apply reduced taxation on revenue from intra-group loans under a scheme known as ‘Groepsrentebox’ (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-06-16T22:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Jun</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-danish-co2-tax-exemption-scheme-with-conditions" rel="bookmark">The EU Commission approves Danish CO2 tax exemption scheme with conditions</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 17 June 2009, the Commission authorised under State aid rules a Danish proposal to grant exemptions from carbon dioxide tax to companies covered by the EU’s Emissions Trading Scheme (ETS). However, the Commission’s clearance decision requires the tax scheme to be amended so that all companies (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-06-16T22:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Jun</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-authorises-an-irish-scheme-of-levies-and-tax-relief-in-the" rel="bookmark">The EU Commission authorises an Irish scheme of levies and tax relief in the health insurance sector</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Koen-Van-de-Casteele" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton574-01fea.jpg?1711359469) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Koen Van de Casteele</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>99</em> contributions</span> <span class="visites"><em>35049</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid: main developments between 1 May and 31 August 2009"* On 18 June 2009, the Commission authorised an Irish scheme of levies and tax relief in the health insurance sector. The scheme aims to promote intergenerational solidarity by decreasing the risk differentials between old and (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2009-03-25T23:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Mar</span></span><span class="y"> 2009</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-dismisses-appeal-in-cassation-made-against-court" rel="bookmark">The Spanish Supreme Court dismisses appeal in cassation made against court refusal to grant interim relief order for 28% corporation tax established by Provincial Decree 3/2007</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Supreme Court dismisses the appeal in cassation made against the judgment of the Basque Country High Court of Justice that denies the interim relief requested by the Autonomous Community of La Rioja in relation to the general tax rate of 28% of Corporation Tax established by Provincial (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-12-17T23:00:00Z"><span class="dm"><span class="d">18 </span><span class="m">Dec</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-european-court-of-first-instance-annuls-the-commission-decision-on-the" rel="bookmark">The European Court of First Instance annuls the Commission decision on the Gibraltar tax reform (<em>Government of Gibraltar v Commission</em>)</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">On 18 December 2008, the Court of First Instance (hereinafter the ‘CFI’) gave its judgment annulling the Commission decision according to which the proposed reform of corporate tax in Gibraltar constitutes unlawful State aid. The CFI found that the Commission had erred in its assessment of both (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-12-04T23:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Dec</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-belgian-supreme-court-applies-the-ruling-of-the-eu-court-of-justice-and" rel="bookmark">The Belgian Supreme Court applies the ruling of the EU Court of Justice and holds that the tax on slaughterhouses does not constitute unlawful State aid as it is part of an aid scheme declared compatible <em>(Slachthuis Swaegers)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background Under the Belgian Animal Health Act 1987 (the “1987 Act”), compulsory charges were levied on slaughterhouses. These charges were subsequently used to finance animal welfare measures that improve the hygiene, health and quality of life of animals. This scheme had, however, (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-10-28T23:00:00Z"><span class="dm"><span class="d">29 </span><span class="m">Oct</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-supreme-court-refers-for-preliminary-ruling-to-the-eu-court-of" rel="bookmark">The Italian Supreme Court refers for a preliminary ruling to the EU Court of Justice the question of whether Italian tax relief measures for cooperative societies constitute State aid within Art. 87 EC <em>(Famiglia Coop Agricola Carli Albino)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Gianluca-Belotti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1373-6378d.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Gianluca Belotti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EUJUS (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>27891</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual background Under Italian tax rules, cooperative societies benefit from significant fiscal reliefs. The ability to benefit from the reliefs is dependant upon the not-for-profit nature of the activity performed by the cooperative. Similarly to tax purposes, the not-for-profit nature is (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-10-05T22:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Oct</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-of-the-basque-country-clarifies-the-scope-on-the" rel="bookmark">The Spanish Supreme Court of the Basque Country clarifies the scope on the application of the special tax regime <em>(Arbegui)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/casto-gonzalez-paramo" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1516615482456-a120e.jpg?1715764000) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Casto Gonzalez-Paramo</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Hogan Lovells (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>48</em> contributions</span> <span class="visites"><em>93015</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Sonia-Perez" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1056-7f42d.jpg?1711359736) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Sonia Perez Romero</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Allianz (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>23</em> contributions</span> <span class="visites"><em>39859</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background: Appeal by a company located in Vizcaya (the "Company") against a judgement by the Economic-Administrative Court of Vizcaya dated 18 September 2006 confirming the refusal of the Company’s tax settlement by the Regional Tax Office of Vizcaya ("RTOB") due to an illegal tax (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-09-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Sep</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-clarifies-the-criteria-for-assessing-selectivity-of" rel="bookmark">The EU Court of Justice clarifies the criteria for assessing selectivity of regional tax measures <em>(Unión General de Trabajadores de la Rioja)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/markus-wellinger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/4567890-7e80c.jpg?1711359225) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Markus Wellinger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Van Bael & Bellis (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>158</em> contributions</span> <span class="visites"><em>37313</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In a judgment of 11 September 2008, the European Court of Justice (hereinafter the ‘ECJ’) clarified the criteria for determining whether tax measures adopted by a regional authority are to be considered as selective and thus amounting to State aid. This judgment relates to a tax measure (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-08-11T22:00:00Z"><span class="dm"><span class="d">12 </span><span class="m">Aug</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-european-commission-partly-authorises-under-ec-treaty-state-aid-rules-a" rel="bookmark">The European Commission partly authorises under EC Treaty State aid rules a German law to modernise the general conditions for capital investments (<em>MoRaKG</em>)</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Zajzon-Bodo" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton1965-53bf5.jpg?1711361683) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Zajzon Bodó</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Navitasoft</span> </div> <div class="entry-meta"> <span class="pays">Hungary</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>455</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/torsten-peters" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Torsten Peters</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>2</em> contributions</span> <span class="visites"><em>849</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Albert-Radler" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1967-f010f.jpg?1711361683) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Albert Rädler</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Linklaters (Düsseldorf)</span> </div> <div class="entry-meta"> <span class="pays">Germany</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>455</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"The German Law to Modernise the General Conditions for Capital Investments (MoRaKG)"* I. Introduction The German parliament adopted the MoRaKG with the aim of giving tax incentives for risk capital investments. The law was subject to a standstill clause pending Commission approval. After (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-07-16T22:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Jul</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-dutch-court-of-appeal-rules-that-an-objective-justification-under-the-state" rel="bookmark">The Dutch Court of Appeal rules that an objective justification under the State aid rules does exist for tax measures that are of a purely technical nature <em>(Ryanair / Maastricht Aachen Airport)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Mariette-Swart" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton759-14975.jpg?1711359573) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Mariëtte Swart</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Adyen (Amsterdam)</span> </div> <div class="entry-meta"> <span class="pays">Netherlands</span> <span class="articles"><em>17</em> contributions</span> <span class="visites"><em>40175</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background With effect from 1 July 2008, the Dutch Government introduced a new tax law levying a EUR 45 flight tax for all passengers on board flights departing from the Netherlands for destinations outside the European Union, and EUR 11.50 for destinations within the European Union. (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-05-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">May</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-supreme-court-annuls-a-decision-of-the-regional-tax-commission" rel="bookmark">The Italian Supreme Court annuls a decision of the regional tax Commission which granted tax benefits constituting unlawful State aid and orders its recovery <em>(Amato Law on public banking system)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Gianluca-Belotti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1373-6378d.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Gianluca Belotti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EUJUS (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>27891</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual background Law No. 218/90 (the so called “Amato Law”) provided for tax benefits in relation to restructuring operations in the public banking system. The defendant claimed that Law No. 218/90 applied to the specific circumstances in which its company was active and subsequently (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-05-07T22:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">May</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-german-administrative-court-of-appeal-for-baden-wurttemberg-rules-that-a" rel="bookmark">The German Administrative Court of Appeal for Baden-Württemberg rules that a tax payer who refuses to pay cannot base its claim upon an alleged infringement of EC State aid rules <em>(Rundfunkgebühr 1)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/rainer-wessely" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1336-d81a1.jpg?1711359736) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Rainer Wessely</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Delegation of the European Union to the United States (Washington)</span> </div> <div class="entry-meta"> <span class="pays">United States</span> <span class="articles"><em>10</em> contributions</span> <span class="visites"><em>16642</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Alix-Muller-Rappard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1366-98dd3.jpg?1711359735) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alix Müller-Rappard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>45177</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues The Baden-Württemberg administrative court of appeal holds that a tax payer, refusing to pay a radio tax, cannot base its claim upon an alleged infringement of EC State aid rules by the German radio financing system. This broadcasting tax is (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-04-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Apr</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-constitutional-court-holds-that-a-regional-tax-provision-could" rel="bookmark">The Italian Constitutional Court holds that a regional tax provision could potentially impose a selective tax burden on non-resident undertakings and constitute unlawful State aid for undertakings domiciled in the region <em>(Regione Sardegna)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Gianluca-Belotti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1373-6378d.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Gianluca Belotti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EUJUS (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>27891</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual background The President of the Council of Ministers (“PCM”) sought a declaration of unconstitutionality in respect of certain provisions contained in Law No. 4 of the Region of Sardinia of 11 May 2006, (Miscellaneous provisions on revenue, reclassification of costs, social policy and (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-03-19T23:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Mar</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-nancy-annuls-a-judgement-which-declared-the" rel="bookmark">The French Administrative Court of Nancy annuls a judgment which declared the admissibility of a repayment order for the tax on advertisement expenses constituting unlawful State aid <em>(Fagnières / Pierrydis / Chamdis / Sodichamp / Eperdis)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background In this case, the Minister of Economy and Finances seeks the annulment of the administrative tribunal of first instance decision allowing the defendants restitution of the payment of taxes on advertising expenses paid for the year 2002. Between the judgment of the first (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-03-12T23:00:00Z"><span class="dm"><span class="d">13 </span><span class="m">Mar</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-belgian-constitutional-court-dismisses-a-state-aid-claim-filed-by-economic" rel="bookmark">The Belgian Constitutional Court dismisses a State aid claim filed by economic operators seeking the annulment of a law imposing reusable packages more heavily than "one way" packages <em>(Fédération royale de l’industrie des Eaux et boissons rafraichissantes)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual background The Fédération royale de l’industrie des Eaux et boissons rafraichissantes (the “Federation”) sought the annulment of a law of March 2007. The Federation alleged that the law constituted State aid, even if the measure pursues the legitimate objective of protection of (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-03-09T23:00:00Z"><span class="dm"><span class="d">10 </span><span class="m">Mar</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/an-italian-tax-commission-holds-pursuant-to-an-ec-commission-decision-that-the" rel="bookmark">The Italian Tax Commission of Modena holds, pursuant to an EU Commission decision, that the tax exemption in favor of public utilities with a majority public capital holding constitutes unlawful State aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Gianluca-Belotti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1373-6378d.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Gianluca Belotti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EUJUS (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>27891</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Tax Commission recalled the Commission Decision 2003/193/EC concerning alleged State aid granted by Italy in the form of tax exemptions and access to subsidised loans to various public utilities. With regard to the national legal background the Commission pointed out that in Italy (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-03-06T23:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Mar</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-constitutional-court-dismisses-state-aid-claim-on-the-grounds-that" rel="bookmark">The Italian Constitutional Court dismisses State aid claim on the grounds that the provisions of measures to fight tax evasion are not selective and cannot be qualified as State aid <em>(Regione Toscana / Emilia Romagna / Sicilia / Piemonte / Campania)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Gianluca-Belotti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1373-6378d.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Gianluca Belotti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EUJUS (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>27891</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual background In five separate applications, Tuscany, Sicily, Piedmont, Campania and Emilia-Romagna Regions (“the Regions”) questioned the constitutionality of certain Articles of Law No. 203 of 30 September 2005, converted into law, with amendments, by Law No. 248 of 2 December 2005 (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2008-01-22T23:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Jan</span></span><span class="y"> 2008</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-adopts-state-aid-guidelines-for-environmental-protection" rel="bookmark">The EU Commission adopts State aid guidelines for environmental protection</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/alexander-winterstein" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2098-6fd69.jpg?1711359479) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alexander Winterstein</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>3</em> contributions</span> <span class="visites"><em>3406</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Bente-Tranholm-Schwarz" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2099-8f2ac.jpg?1711359757) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Bente Tranholm Schwarz</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>2</em> contributions</span> <span class="visites"><em>890</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Helping to combat climate change: new State aid guidelines for environmental protection"* In a bid to meet the ambitious environmental targets the EU has set itself in its quest to combat climate change, on 23 January 2008, the Commission tabled a series of legislative proposals for policy (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2007-12-27T23:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">Dec</span></span><span class="y"> 2007</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-supreme-administrative-court-rules-that-the-variations-in-the" rel="bookmark">The French Supreme Administrative Court rules that the variations in the contributions paid by users of public service do not constitute a modification of a State aid scheme approved by the EU Commission <em>(Federation nationale)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The appellant seeks the annulment of a decree relating to the calculation and the rate of a tax on slaughtering. The tax is instituted in application of a provision of the General Tax code (Article 302 bis ZD) is applied to slaughterhouse and is designed to finance the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2007-12-17T23:00:00Z"><span class="dm"><span class="d">18 </span><span class="m">Dec</span></span><span class="y"> 2007</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-appeal-of-marseille-dismisses-the-appeal-of" rel="bookmark">The French Administrative Court of Appeal of Marseille dismisses the appeal of taxpayers claiming the refund of the tax on meat purchases judging an absence of hypothecation of the levy to aid measure <em>(Panama / Fauger / Maurevar / Faremy / Montaudis / Cannecar ...)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The appellants seek the annulment of the administrative tribunal of Nice decision rejecting its demand for tax paid on meat purchases. The tribunal had judged that considering that the tax had been integrated in the general budget of the State, it was not obliged to rule (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2007-12-10T23:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Dec</span></span><span class="y"> 2007</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-considers-that-tax-credits-for-research-and-development" rel="bookmark">The EU Commission considers that tax credits for research and development activities granted by Italian government do not constitute State aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Almoro-Rubin-de-Cervin" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/img_2699_lqkftohdxaomxjlci1wro887hoe_127553_1_-a93eb.jpg?1711359736) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Almorò Rubin de Cervin</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG FISMA (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>1289</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Italy gets all clear for R&D tax credits"* In September 2007 Italy notified the Commission of a tax credit for expenditure on research and development (R&D) activities of up to a maximum of €15 million offering (i) 10% credit for R&D expenditure incurred in-house and (ii) 15% (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2007-11-19T23:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Nov</span></span><span class="y"> 2007</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-appeal-of-marseille-dismisses-the-appeal-of-28067" rel="bookmark">The French Administrative Court of Appeal of Marseille dismisses the appeal of tax payers claiming the refund of the tax on meat purchases judging an absence of hypothecation of the levy to aid measure</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The appellants seek the annulment of the judgement of the tribunal of first instance in which the tribunal rejected the repayment of taxes paid on meat purchases for the period 2001 to 2003 and 2001 to 2002. Summary of the Court’s findings The court adopts the same (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2007-11-04T23:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Nov</span></span><span class="y"> 2007</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-appeal-of-paris-dismisses-the-appeal-of-tax" rel="bookmark">The French Administrative Court of Appeal of Paris dismisses the appeal of tax payers claiming the refund of the tax on meat purchases judging an absence of hypothecation of the levy to aid measure</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The appellants seek the annulment of an order of the tribunal of first instance in which the tribunal rejected the repayment of taxes paid on meat purchases, instituted by Article 302 bis ZD of the general tax code, for which it was subject for the period 2001 to 2003 for (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2007-07-11T22:00:00Z"><span class="dm"><span class="d">12 </span><span class="m">Jul</span></span><span class="y"> 2007</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-appeal-of-lyon-rules-that-a-claim" rel="bookmark">The French Administrative Court of Appeal of Lyon rules that a claim questioning the validity of an EU Commission’s decision not to raise objection against alleged State aid measures, raised serious difficulties requiring a preliminary ruling <em>(Régie Networks)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background Régie Networks, an undertaking selling advertising space for the NRJ Group’s local radio stations, paid EUR 152 524 by way of parafiscal charge levied on advertisements broadcast on radio and television in 2001. It claimed reimbursement of that sum from the local tax (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2007-07-09T22:00:00Z"><span class="dm"><span class="d">10 </span><span class="m">Jul</span></span><span class="y"> 2007</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-appeal-of-versailles-rejects-the-arguments" rel="bookmark">The French Administrative Court of Appeal of Versailles rejects the arguments of a tax payer resisting the payment of a tax on certain advertising expenses on the ground that the levy was not hypothecated to any aid measures <em>(Daimler Chrysler)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The appellant seeks the annulment of a judgment of the administrative tribunal of Versailles of 14 March 2006 in favour of the society SA Daimler Chrysler France, which claimed the reimbursement of tax paid in 2002 on certain advertising expenses. Before the tribunal of (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2007-06-27T22:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">Jun</span></span><span class="y"> 2007</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-appeal-of-lyon-rules-that-trade-chambers-are" rel="bookmark">The French Administrative Court of Appeal of Lyon rules that trade chambers are not undertakings and rejects the claim of a claimant alleging that a tax for the expenses of these chambers amounts to unlawful State aid <em>(Bellerivedis)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The society seeks the annulment the administrative tribunal of Clermont-Ferrand judgment rejecting its claims for reimbursement of a tax on the expenses of the trade chambers (from 1991 to 2002). The disputed tax is instituted by a provision of the general tax code and (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2007-05-27T22:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">May</span></span><span class="y"> 2007</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-superior-court-of-justice-denies-tax-exemption-for-a-compensation" rel="bookmark">The Spanish Superior Court of Justice denies tax exemption for a compensation for dismissal which had been paid with State aid <em>(Central Administration)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/casto-gonzalez-paramo" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1516615482456-a120e.jpg?1715764000) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Casto Gonzalez-Paramo</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Hogan Lovells (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>48</em> contributions</span> <span class="visites"><em>93015</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Sonia-Perez" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1056-7f42d.jpg?1711359736) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Sonia Perez Romero</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Allianz (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>23</em> contributions</span> <span class="visites"><em>39859</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background: Appeal by a worker who voluntarily accepted to be paid compensation for dismissal by joining employment regulation proceedings ("ERP"). The funding for the ERP came from state aid. The worker subsequently claimed compensation for unfair dismissal. The appeal was rejected (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2007-03-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Mar</span></span><span class="y"> 2007</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-supreme-court-rules-that-provisions-on-tax-breaks-are-of-strict" rel="bookmark">The Italian Supreme Court rules that provisions on tax breaks are of strict interpretation and not subject to be extended to cases different than the one ruled <em>(TRA.IN)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Gianluca-Belotti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1373-6378d.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Gianluca Belotti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EUJUS (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>27891</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual background Legislative Decree No. 446/1997 introduced a Regional tax on production activities. The provisions regarding the estimate assessment of the Regional taxation regime have been subject to multiple amendments which have created doubts over whether specific requirements would (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-12-25T23:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Dec</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-council-of-state-upholds-the-judgment-of-the-court-of-appeal-of-28060" rel="bookmark">The French Council of State upholds the judgment of the Court of Appeal of Douai on unlawful State aid concerning a tax on publicity expenses allocated to finance the press sector <em>(Damart Serviposte)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background SA Damart is an undertaking which sells advertising spaces inside free newspapers. The claimant requested the recovery of a tax imposed on certain commercial expenses as set by Article 302 bis of the Tax code. The Minister of Economy and Finances lodged an appeal before (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-12-25T23:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Dec</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-appeal-court-of-nantes-dismisses-the-appeal-of-a-tax" rel="bookmark">The French Administrative Appeal Court of Nantes dismisses the appeal of a tax payer resisting the payment of a tax on certain advertising expenses on the ground that the levy was not hypothecated to any State aid measures <em>(Tax on advertising expenses)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The Minister of Economy and Finance seeks the annulment of the judgment of the administrative tribunal of Caen allowing the request of wholesalers claiming restitution for a tax paid on expenses for advertisement. The tax is set by Article 302 bis MA of the general code on (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-12-20T23:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Dec</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-council-of-state-upholds-the-judgment-of-the-court-of-appeal-of" rel="bookmark">The French Council of State upholds the judgment of the Court of Appeal of Douai on unlawful State aid concerning a tax on publicity expenses allocated to finance the press sector <em>(Atac)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background Atac is an undertaking selling advertising spaces inside free newspapers. The claimant requested the recovery of a tax imposed on certain commercial expenses as set out by Article 302 bis of the Tax code. At first instance, the administrative tribunal of Lille held that (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-11-19T23:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Nov</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-austrian-administrative-court-refuses-to-open-up-the-circle-of-state-aid" rel="bookmark">The Austrian Administrative Court refuses to open up the circle of State aid recipients to suppress the selective character of the measure and assumes a total blockage effect of the standstill obligation for past periods <em>(Austrian Energy reimbursements)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/thomas-jaeger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1334-161e6.jpg?1711359754) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Thomas Jaeger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Vienna</span> </div> <div class="entry-meta"> <span class="pays">Austria</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>12705</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Peter-Thyri" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1335-0543f.jpg?1711359754) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Peter Thyri</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Peter Thyri Competition Counseling Research (Vienna)</span> </div> <div class="entry-meta"> <span class="pays">Austria</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>12705</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The EAVG (in the applicable version) provided for a reimbursement of taxes levied on the consumption of electricity on two conditions: 1) Eligibility only of undertakings in the goods manufacturing sector; and 2) electricity consumption above a minimum threshold. From 1997 (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-11-19T23:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Nov</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-austrian-supreme-administrative-court-following-an-article-267-reference" rel="bookmark">The Austrian Supreme Administrative Court, following an Article 267 reference, rules that tax rebates cannot be granted to an expanded class of beneficiaries solely because a State initially breached its standstill obligation</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/julia-zochling" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1637168536938-a2171.jpg?1711359731) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Julia Zöchling</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Vienna</span> </div> <div class="entry-meta"> <span class="pays">Austria</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>1059</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background & Facts of the case In 1996, the Energieabgabenvergütungsgesetz (Law on the rebate of energy taxes; the “EAVG”) was enacted. It provided that companies whose focus is on the production of goods could obtain a rebate on the energy taxes they paid. Companies that mainly offered (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-10-29T23:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Oct</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-greek-legal-council-of-state-decides-that-the-funding-provided-to-a-state" rel="bookmark">The Greek Legal Council of State decides that the funding provided to a State institute by the Greek Ministry of National Defence does not constitute illegal State aid, as it merely covers the operating expenses of the Institute, whose activities are not economic <em>(Defence Analyses Institute)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/antigoni-lykotrafiti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton348-f295c.jpg?1711359736) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Antigoni Lykotrafiti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Queen Mary University of London</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>30</em> contributions</span> <span class="visites"><em>81867</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background: The District Audit Centre of Athens (Ðåñéöåñåéáêü Åëåãêôéêü ÊÝíôñï Áèçíþí), faced with an authorization of a refund of around €62.000 to the Defence Analyses Institute, which is a legal entity governed by private law, examined the application of the provisions on value (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-10-02T22:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Oct</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-appeal-court-of-marseille-dismisses-the-appeal-of-a" rel="bookmark">The French Administrative Appeal Court of Marseille dismisses the appeal of a taxpayer claiming a refund on the tax on meat purchase <em>(Tax on meat purchases)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The claimants seek the annulment of judgments by the administrative tribunal of Nice rejecting their claim for a refund of the tax on meat purchase, instituted by Article 302 ZD of the general tax code. The tax was initially designed to finance the public service of (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-09-13T22:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Sep</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-greek-court-of-audit-rules-that-a-money-order-issued-pursuant-to-a" rel="bookmark">The Greek Court of Audit rules that a money order issued pursuant to a regulation concerning standard fees paid to farmers participating in an EU Community programme, does not infringe upon Art. 87 EC <em>(Service of Financial Control)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/antigoni-lykotrafiti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton348-f295c.jpg?1711359736) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Antigoni Lykotrafiti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Queen Mary University of London</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>30</em> contributions</span> <span class="visites"><em>81867</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The Service of Financial Control (Õðçñåóßá Äçìïóéïíïìéêïý ÅëÝã÷ïõ) of the Hellenic Ministry of Rural Development and Food issued a money order for the financial year 2006 concerning the prepayment of an amount of about €550.000 to the operators of agricultural holdings (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-09-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Sep</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-paris-court-of-appeal-applies-an-eu-court-of-justice-ruling-in-order-to" rel="bookmark">The Paris Court of Appeal applies an EU Court of Justice ruling in order to dismiss the application by a party seeking the restitution of a tax perceived to be in violation of State aid rules <em>(Toys’R’US)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The appellant sought the restitution of a tax for the support of the trade and craft industry ("TACA") paid between 2003 and 2005. Toys’R’US brought a claim before the tribunal for social security of Evry, which dismissed the demand. The TACA is a progressive tax borne (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-09-06T22:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Sep</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-that-pharmaceutical-laboratories-liable-to-a-tax" rel="bookmark">The EU Court of Justice rules that pharmaceutical laboratories liable to a tax on direct sales of medicines are entitled to claim the reimbursement of the tax where the exemption of wholesale distributors constitute an illegal State aid <em>(Boiron)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Noelle-Lenoir" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton200-9d76b.jpg?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Noëlle Lenoir</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Noelle Lenoir (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>17</em> contributions</span> <span class="visites"><em>94015</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/dan-roskis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton201-d79dc.jpg?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Roskis Dan</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Eversheds Sutherland (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>14</em> contributions</span> <span class="visites"><em>82244</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In a preliminary ruling requested by the French Civil Supreme Court in the Boiron case, the ECJ rules that pharmaceutical laboratories liable to a tax on direct sales of medicines are entitled to claim the reimbursement of the tax where the exemption of wholesale distributors constitute an (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-07-18T22:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Jul</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-rules-that-preferential-tax-regimes-for-financial-holdings" rel="bookmark">The EU Commission rules that preferential tax regimes for financial holdings granted by Luxembourg are incompatible with State aid rules <em>(Milliardaires Holdings & Holdings of 1929)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/pierpaolo-rossi" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2231-a1d82.jpg?1711359754) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Pierpaolo Rossi</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - Legal Service (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>2150</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">State aid and preferential tax regimes for financial holdings - The Luxembourg’s Exempt 1929 Holdings case* Taxation and the competitive structure of financial services markets ong> “Traditional” financing has changed considerably in the past century and traditional lending institutions (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-07-03T22:00:00Z"><span class="dm"><span class="d">4 </span><span class="m">Jul</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-civil-supreme-court-applies-the-eu-court-of-justice-casino-case-law" rel="bookmark">The French Civil Supreme Court applies the EU Court of Justice <em>Casino</em> case law on State aid to dismiss the action of wholesalers claiming the unlawfulness of the tax to support the trade and craft sectors <em>(Galerie de Lisieux)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The appellant seeks the annulment of the case of the court of appeal of Caen in which the court had rejected its claim for the grant of a refund in relation to a tax for the support of the trade and craft industry ("TACA") paid between 2003 and 2005. The TACA is a (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-06-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Jun</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-supreme-court-holds-that-aids-financed-by" rel="bookmark">The French Administrative Supreme Court holds that aids financed by interprofessional contributions levied by a professional organization do not amount to State aid <em>(Confédération paysanne)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Noelle-Lenoir" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton200-9d76b.jpg?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Noëlle Lenoir</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Noelle Lenoir (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>17</em> contributions</span> <span class="visites"><em>94015</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/dan-roskis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton201-d79dc.jpg?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Roskis Dan</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Eversheds Sutherland (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>14</em> contributions</span> <span class="visites"><em>82244</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/charlotte-mai-doremus" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton300-f276f.jpg?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Charlotte-Mai Doremus</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Kenvue (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>13</em> contributions</span> <span class="visites"><em>80338</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">This case illustrates enforcement by national Courts of EC State aid rules. Pursuant to article 88(3) EC, national courts have jurisdiction to uphold the rights of the persons concerned in the event of a possible breach by the national authorities of the prohibition on implementing State aid (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-05-12T22:00:00Z"><span class="dm"><span class="d">13 </span><span class="m">May</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-court-of-appeal-in-lyon-applies-the-casino-case-of-the-eu-court-of" rel="bookmark">The French Court of Appeal in Lyon applies the "Casino" case of the EU Court of Justice to dismiss the action of wholesalers claiming the unlawfulness of the tax to support the trade and craft sectors <em>(Agence Organic de recouvrement)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background The appellants are exploiting several retail premises and were therefore subject to the tax on the support of the trade and craft industry ("TACA"). The TACA is a progressive tax borne directly by retail stores in France which have a sales area exceeding 400 m2 and an (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-05-12T22:00:00Z"><span class="dm"><span class="d">13 </span><span class="m">May</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-court-of-appeal-in-versailles-dismisses-a-claim-by-a-pharmaceutical" rel="bookmark">The French Court of Appeal in Versailles dismisses a claim by a pharmaceutical producer that a tax exemption granted to wholesale distributors is State aid, finding that it failed to show the existence of an advantage arising from the exemption <em>(Laboratoires Bristol Myers Squibb)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background This case is one of a series of cases against pharmaceutical producers and wholesale distributors concerning a provision of the French Code de la santé publique (Public Health Code). This provision obliges pharmaceutical wholesaler to keep a permanent stock of medicinal (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-04-24T22:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Apr</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-belgian-court-of-arbitration-in-antwerp-rules-that-taxation-of-insurance" rel="bookmark">The Belgian Court of Arbitration in Antwerp rules that taxation of insurance contracts is not contrary to Art. 87 EC <em>(NV A.A.)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background For several years, NV A.A. offered its clients a hospital admission insurance policy. This insurance which complementary to the mandatory insurance provided by health insurance funds. In 1999, NV A.A. paid the sum of € 705,883.73 in tax regarding these insurance contracts (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-04-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Apr</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-dutch-supreme-court-finds-that-an-applicant-can-not-rely-on-the-direct" rel="bookmark">The Dutch Supreme Court finds that an applicant can not rely on the direct effect of Art. 88.3 EC as the contested taxes did not form an integral part of a State aid measure <em>(X B.V.)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Mariette-Swart" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton759-14975.jpg?1711359573) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Mariëtte Swart</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Adyen (Amsterdam)</span> </div> <div class="entry-meta"> <span class="pays">Netherlands</span> <span class="articles"><em>17</em> contributions</span> <span class="visites"><em>40175</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background X B.V. exploits a waste water treatment plant. In 1997, X B.V. was asked to pay retrospective taxes pursuant to the Act introducing taxes for the protection of the environment (Wet belastingen op milieugrondslag - ’Wbm’) over the period 1 January 1995 until 3 July 1995. (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-04-18T22:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Apr</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-belgian-arbitration-court-dismisses-a-claim-for-the-annulment-of-a-national" rel="bookmark">The Belgian Arbitration Court dismisses a claim for the annulment of a national law granting a tax exemption regime to the telecommunication incumbent making a confusion between the competences of the EU Commission and national courts <em>(Belgacom)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual background The tribunal of Gand refered a question for preliminary ruling to the Arbitration court relating to the validity of a provision of the Belgian fiscal code granting a housing tax exemption for property. Belgacom contested the payment of the taxes after it lost the benefit of (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-03-21T23:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Mar</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-requests-a-phasing-out-of-spain-s-export-related-tax" rel="bookmark">The EU Commission requests a phasing out of Spain’s export-related tax incentives</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Marek-Herm" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2230-3fae7.jpg?1711360473) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Marek Herm</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Attela (Tallinn)</span> </div> <div class="entry-meta"> <span class="pays">Estonia</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>277</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/pierpaolo-rossi" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2231-a1d82.jpg?1711359754) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Pierpaolo Rossi</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - Legal Service (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>2150</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Commission requests phasing out of Spain’s export related tax incentives"* On 22 March 2006 the Commission proposed, pursuant to Article 88(1) of the Treaty, appropriate measures to Spain with a view to abolishing the tax incentives in favour of Spanish companies investing abroad. Spain was (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-03-20T23:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Mar</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-regional-administrative-court-of-lombardia-does-not-exclude-prima" rel="bookmark">The Italian Regional Administrative Court of Lombardia does not exclude, <em>prima facie</em>, that a law providing for the reduction of the airport charges in favour of air carriers could infringe Art. 87 EC on the ground that even general measures could be regarded as selective if they confer an advantage only to specific undertakings <em>(Alitalia)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Gianluca-Belotti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1373-6378d.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Gianluca Belotti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EUJUS (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>27891</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual background The Court assessed the applicant’s request for an interim injunction in relation to the annulment of several administrative provisions (Guidance Provision by the Ministry of Infrastructure and Transportation of December 30, 2005 and ENAC Notes 4071 and 4072 of January 20, (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-03-19T23:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Mar</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/an-austrian-administrative-court-rejects-the-argument-that-unlawful-state-aid" rel="bookmark">The Austrian Administrative Court rejects the argument that unlawful State aid in the national system of parafiscal agro-marketing charges can affect the collection of the charge <em>(AMA marketing fees)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/thomas-jaeger" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1334-161e6.jpg?1711359754) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Thomas Jaeger</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Vienna</span> </div> <div class="entry-meta"> <span class="pays">Austria</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>12705</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Peter-Thyri" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1335-0543f.jpg?1711359754) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Peter Thyri</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Peter Thyri Competition Counseling Research (Vienna)</span> </div> <div class="entry-meta"> <span class="pays">Austria</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>12705</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background All judgments concern appeals against decisions of the administrative authority Agrarmarkt Austria (AMA) responsible for assessing and collecting parafiscal charges levied on the production of certain agricultural products under the provisions of the Bundesgesetz über die (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-03-19T23:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Mar</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-austrian-supreme-administrative-court-rules-that-a-hypothecated-tax-to" rel="bookmark">The Austrian Supreme Administrative Court rules that a hypothecated tax to provide marketing for quality and organic labels would not constitute unlawful State aid because the tax revenue was to be used for purposes that were sufficiently broad so as to not invoke the standstill obligation</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/julia-zochling" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1637168536938-a2171.jpg?1711359731) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Julia Zöchling</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Vienna</span> </div> <div class="entry-meta"> <span class="pays">Austria</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>1059</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background & Facts of the case The judgment concerned an appeal by a producer of agricultural products against the imposition by AMA (Agrarmarkt Austria, a legal person under public law) of agricultural marketing contributions. The applicant argued that its contribution financed (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-02-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Feb</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-italian-supreme-court-holds-that-a-cooperative-societies-tax-break-should" rel="bookmark">The Italian Supreme Court holds that a cooperative societies’ tax break should be qualified as a State aid because it involves a lower tax income into the public budget and refers the case to the EU Court of Justice for a preliminary ruling <em>(Maricoltori Alto Adriatico)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Gianluca-Belotti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1373-6378d.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Gianluca Belotti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">EUJUS (Rome)</span> </div> <div class="entry-meta"> <span class="pays">Italy</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>27891</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual background Under Italian tax rules, cooperative societies benefit from significant tax exemptions. After an inspection of the Italian tax policy, the local tax office of Monfalcone decided that Mr. F.M.’s individual income tax return, for the years 1984, 1985 and 1986, was inaccurate. (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2006-01-10T23:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Jan</span></span><span class="y"> 2006</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-greek-state-council-rules-that-a-legislative-provision-introduced-in" rel="bookmark">The Greek State Council rules that a legislative provision introduced in compliance with a judgment of the EU Court of Justice, ordering the recovery of incompatible aid granted in the form of tax exemptions, does not impinge upon the Greek Constitution, which prohibits the retroactive imposition of taxation <em>(Undertaking X)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/antigoni-lykotrafiti" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton348-f295c.jpg?1711359736) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Antigoni Lykotrafiti</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Queen Mary University of London</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>30</em> contributions</span> <span class="visites"><em>81867</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual Background: On 15.03.1988 the Greek Minister of Financial Affairs adopted Decision E. 3789/128, ratified by Law 1796/1988, which introduced a special single tax on the total income of certain undertakings in the financial year 1987. However, the proportion of earnings deriving from (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2005-12-06T23:00:00Z"><span class="dm"><span class="d">7 </span><span class="m">Dec</span></span><span class="y"> 2005</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-adopts-a-partially-negative-decision-on-exemptions-from-the" rel="bookmark">The EU Commission adopts a partially negative decision on exemptions from the fuel excise tax for alumina production</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/anne-theo-seinen" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Anne Theo Seinen</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission-DG ENV (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>574</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Celine-Guillemaut" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2236-e45db.jpg?1711360269) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Celine Guillemaut</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Korian (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>574</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Exemptions from the fuel excise tax for alumina production"* On 7 December 2005, the European Commission adopted a partially negative decision on full exemptions from the excise tax on mineral oils used in the production of alumina in France, Ireland and Italy. The exemptions date from the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2005-10-27T22:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">Oct</span></span><span class="y"> 2005</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-lithuanian-supreme-administrative-court-rules-that-the-local-tax" rel="bookmark">The Lithuanian Supreme Administrative Court rules that the local tax administrator adopted a legitimate decision in refusing to grant an exemption to the payment of delay charges without referring to State aid rules <em>(Tieskelis)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/irmantas-norkus" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton743-35db8.jpg?1711359733) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Irmantas Norkus</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Cobalt Legal (Vilnius)</span> </div> <div class="entry-meta"> <span class="pays">Lithuania</span> <span class="articles"><em>25</em> contributions</span> <span class="visites"><em>19106</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Ilona-Janciauskaite" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton744-a1fad.jpg?1711359733) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Ilona Janciauskaite</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Ellex Valiunas (Vilnius)</span> </div> <div class="entry-meta"> <span class="pays">Lithuania</span> <span class="articles"><em>11</em> contributions</span> <span class="visites"><em>16559</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Factual background In 2001, in the light of the economic situation, the Lithuanian Parliament approved legislation allowing the grant of State aid to undertakings that had entered into tax loan agreements by releasing them from payment of delay charges. The undertaking Tieskelis AB applied (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2005-06-25T22:00:00Z"><span class="dm"><span class="d">26 </span><span class="m">Jun</span></span><span class="y"> 2005</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-austrian-supreme-administrative-court-rules-that-a-dentist-may-not-be" rel="bookmark">The Austrian Supreme Administrative Court rules that a dentist may not be granted a VAT exemption on the grounds that it would constitute unlawful State aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/julia-zochling" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1637168536938-a2171.jpg?1711359731) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Julia Zöchling</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Vienna</span> </div> <div class="entry-meta"> <span class="pays">Austria</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>1059</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background & Facts of the case The applicant, a dentist, claimed to be eligible for certain VAT exemptions (waiver on adjusting deductions in the course of a transition from VAT liability to VAT exemption for medical services that was required by Community law). The tax office and the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2005-04-04T22:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Apr</span></span><span class="y"> 2005</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-social-security-court-seeks-ecj-preliminary-reference-on-whether-tax" rel="bookmark">The French Social Security Court seeks ECJ preliminary reference on whether tax financing retirement benefits amounted to State aid (<em>Casino</em>)</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Alix-Muller-Rappard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1366-98dd3.jpg?1711359735) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alix Müller-Rappard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>45177</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues The claimant and other parties brought an action for reimbursement of certain social security contributions for retiring craftsmen and traders, from ORGANIC which they had paid during the period from 2000 to 2002. The claimant requested the (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2005-03-24T23:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">Mar</span></span><span class="y"> 2005</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-council-of-state-makes-preliminary-reference-to-the-eu-court-of" rel="bookmark">The French Supreme Administrative Court makes preliminary reference to the EU Court of Justice to confirm its interpretation of the Gemo State aid ruling <em>(Doux)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues The claimant requested the Conseil d’Etat to annul an order ("arrêté") of the Ministry of the Economy, which laid down the method of calculation and rates of slaughter tax, allocated to the financing of the elimination of animal waste and (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2005-03-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Mar</span></span><span class="y"> 2005</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-issues-a-negative-decision-on-an-italian-state-aid-scheme" rel="bookmark">The EU Commission issues a negative decision on an Italian State aid scheme providing business tax incentives in favor of newly listed companies on regulated stock exchanges in the Union</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/pierpaolo-rossi" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2231-a1d82.jpg?1711359754) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Pierpaolo Rossi</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - Legal Service (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>4</em> contributions</span> <span class="visites"><em>2150</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"The Italian tax premium in favour of newly listed companies and the notion of selectivity relative to direct business taxation"* Background A recent negative decision by the Commission of 16 March 2005 on an Italian State aid scheme providing generous business tax incentives in favour of (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2005-01-18T23:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Jan</span></span><span class="y"> 2005</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-proposes-to-phase-out-tax-benefits-for-exempt-companies-in" rel="bookmark">The EU Commission proposes to phase out tax benefits for exempt companies in Gibraltar imposing strict limits on existing as well as new beneficiaries</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/rados-horacek" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Rados Horacek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>3</em> contributions</span> <span class="visites"><em>1005</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Commission’s proposal to phase out tax benefits for exempt companies in Gibraltar: Strict limits on existing as well as new beneficiaries"* Description of the exempt companies scheme Companies registered with the Gibraltar authorities under the 1967 Gibraltar exempt companies legislation (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2004-12-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Dec</span></span><span class="y"> 2004</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-supreme-court-refers-questions-to-the-eu-court-of-justice-relating" rel="bookmark">The French Supreme Court refers questions to the EU Court of Justice relating to social security exemptions for French laboratories <em>(Laboratoires Boiron)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Alix-Muller-Rappard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1366-98dd3.jpg?1711359735) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alix Müller-Rappard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>45177</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues A laboratory filed an action for the refund of a Sociàl Security contribution arguing that this contribution was unlawful State aid, because certain laboratories were exempt. Referring to the Banks case (Joined Cases C-390/98, Banks & Co v (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2004-12-13T23:00:00Z"><span class="dm"><span class="d">14 </span><span class="m">Dec</span></span><span class="y"> 2004</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-advocate-general-tizzano-supports-the-reimbursement-of" rel="bookmark">The EU Court of Justice Advocate General Tizzano supports the reimbursement of the tax on direct sales paid by French pharmaceutical laboratories in a preliminary ruling case <em>(Boiron / ACOSS)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Noelle-Lenoir" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton200-9d76b.jpg?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Noëlle Lenoir</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Noelle Lenoir (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>17</em> contributions</span> <span class="visites"><em>94015</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/dan-roskis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton201-d79dc.jpg?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Roskis Dan</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Eversheds Sutherland (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>14</em> contributions</span> <span class="visites"><em>82244</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background Law n° 97-1164, of 19 December 1997, on social security funding for 1998 set up a special 2.5 % tax payable only by pharmaceutical laboratories on sales of medicines made directly to pharmacies. Proceeds from the tax were aimed at financing the social security system. However, (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2004-12-08T23:00:00Z"><span class="dm"><span class="d">9 </span><span class="m">Dec</span></span><span class="y"> 2004</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-spanish-supreme-court-annuls-regulations-on-provincial-income-tax-which" rel="bookmark">The Spanish Supreme Court annuls regulations on provincial income tax which granted holiday taxation due to failure of notification to the European Commission</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/david-ordonez-solis" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1517424823546-4d95b.jpg?1711359720) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">David Ordóñez-Solís</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Judicial Ethics Commission (Madrid)</span> </div> <div class="entry-meta"> <span class="pays">Spain</span> <span class="articles"><em>39</em> contributions</span> <span class="visites"><em>2403</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Spanish Supreme Court admitted the appeal lodged by the Federation of Employers of La Rioja against the special rules of the three Basque provinces which had been upheld in part at the instance by the Basque Country High Court of Justice (having annulled one article) and annulled some more (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2004-11-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Nov</span></span><span class="y"> 2004</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-supreme-court-refers-to-the-eu-court-of-justice-for-a-preliminary" rel="bookmark">The French Supreme Court refers to the EU Court of Justice for a preliminary ruling concerning the qualification as State aid of the French mutual assistance tax for the benefit of traders and craftsmen <em>(Magasins Galeries Lafayette)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Elias-Berkani" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton17-611bb.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Elias Berkani</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Schmitt Avocats (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>87499</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">By decision of 16 November 2004, the French Supreme Court, the Cour de Cassation, referred to the ECJ for a preliminary ruling, under Article 234 EC, concerning the classification as state aid of the French mutual assistance tax for the benefit of traders and craftsmen (the Tax). This Tax, (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2004-11-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Nov</span></span><span class="y"> 2004</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-supreme-court-seeks-preliminary-reference-on-whether-tax-financing" rel="bookmark">The French Supreme Court seeks preliminary reference on whether tax financing retirement benefits amount to State aid <em>(Galeries de Lisieux)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Alix-Muller-Rappard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1366-98dd3.jpg?1711359735) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alix Müller-Rappard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>45177</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues A retail store filed an action for reimbursement of a tax, which it considered to constitute State aid, because the tax was only payable by big retail stores, whereas only small retail stores were eligible to receive the retirement benefits (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2004-07-14T22:00:00Z"><span class="dm"><span class="d">15 </span><span class="m">Jul</span></span><span class="y"> 2004</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-supreme-court-entitles-recovery-of-tax-payments-made" rel="bookmark">The French Administrative Supreme Court entitles recovery of tax payments made under illegal State aid scheme <em>(Gemo)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues Gemo, a medium-sized supermarket, contested the legality of the tax. In 2000, the Administrative Court of Lyon ordered the reimbursement of the tax to Gemo. The Minister of the Economy, Finance and Industry appealed this decision and the Conseil (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2004-02-05T23:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Feb</span></span><span class="y"> 2004</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-supreme-administrative-court-considers-that-a-tax-exemption-for" rel="bookmark">The French Supreme Administrative Court considers that a tax exemption for "private use" copyrights does not qualify as State aid <em>(Syndicat des Industries de Matériels Audiovisuels Electroniques)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/georges-vallindas" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1586170290495-f7d13.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Georges Vallindas</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>13</em> contributions</span> <span class="visites"><em>32844</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The French Intellectual Property Code (Code de la propriété intellectuelle), provides, inter alia, that intellectual property right holders benefit of copyright of “private copies”, i. e., copies by end-users for individual uses (“private use recording”). A dedicated Commission set the level (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2003-12-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Dec</span></span><span class="y"> 2003</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-rules-that-the-dutch-energy-tax-exemption-for-energy" rel="bookmark">The EU Commission rules that the Dutch energy tax exemption for energy intensive end-users does not constitute a State aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/melvin-koenings" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/1552656842201_1_-45387.jpg?1712049516) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Melvin Koenings</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Lysias Consulting Group (Amsterdam)</span> </div> <div class="entry-meta"> <span class="pays">Netherlands</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>1614</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Energy taxation and state aid The Netherlands: energy tax exemption for energy intensive end-users"* In November 2003, the Dutch authorities notified a fiscal State aid measure called ‘Energy Tax Exemption for Energy Intensive End-users’.The Dutch regulatory energy tax is a tax on natural (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2003-02-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Feb</span></span><span class="y"> 2003</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-european-commission-adopts-final-negative-decisions-in-its-state-aid" rel="bookmark">The European Commission adopts final negative decisions in its State aid investigations into three special tax schemes in Belgium, the Netherlands and Ireland</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/paul-green" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Paul Green</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>211</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Coordination centres: the end of an era? Not quite…"* Introduction On 17 February 2003, the Commission adopted final negative decisions in its State aid investigations into three special tax schemes. They were the coordination centres regime in Belgium, the international financing (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2002-12-10T23:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Dec</span></span><span class="y"> 2002</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-authorizes-the-prolongation-of-the-swedish-eco-tax-scheme" rel="bookmark">The EU Commission authorizes the prolongation of the Swedish eco-tax scheme addressing the issue of bundling of eco-taxes for State aid assessment</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/brigitta-renner-loquenz" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/3._brigitta_renner-loquenz_-_herbert_smith_freehills_1_-665ef.jpg?1721724712) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Brigitta Renner-Loquenz</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>10</em> contributions</span> <span class="visites"><em>5330</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Johan-Lannering" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2304-759af.jpg?1711360265) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Johan Lannering</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">SKF (Göteborg)</span> </div> <div class="entry-meta"> <span class="pays">Sweden</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>347</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"State aid and eco-taxes: bundling of eco-taxes for State aid assessment"* Eco-taxes in the European Union Several Member States have introduced taxes on energy products in order to create an incentive to reduce the consumption of energy, and thereby also the emissions of greenhouse gases (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2002-06-04T22:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Jun</span></span><span class="y"> 2002</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-decides-on-a-case-concerning-two-italian-state-aid-schemes" rel="bookmark">The EU Commission decides on a case concerning two Italian State aid schemes applicable to the sector of public utilities <em>(Tax exemption and privileged loans in favor of utilities with majority public shareholding)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Davide-Grespan" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2509-3db12.jpg?1711360447) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Davide Grespan</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>152</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"An example of the application of State aid rules in the utilities sector in Italy"* Last June the Commission took a decision on a case concerning two Italian State aid schemes applicable to the sector of public utilities. This article focuses on the most interesting aspects of that decision (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2002-03-20T23:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Mar</span></span><span class="y"> 2002</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-upholds-a-commission-decision-that-found-state-aid" rel="bookmark"> The EU Court of Justice upholds a Commission Decision that found State aid implemented by Spain in favour of public-owned shipyards to be incompatible with the Common market</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/wilmer-hale" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/wilmerhale_logo-2-6645c.jpg?1727879418) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Wilmer Hale</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">WilmerHale</span> </div> <div class="entry-meta"> <span class="articles"><em>104</em> contributions</span> <span class="visites"><em>60</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In March 2002, the European Court of Justice (“ECJ”) upheld a Commission Decision that found State aid implemented by Spain in favor of public-owned shipyards to be incompatible with the Common market. While the Commission had previously authorized the special tax credits in question, it found (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2002-03-05T23:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Mar</span></span><span class="y"> 2002</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-declares-that-fiscal-aid-granted-by-a-spanish-region-to-a" rel="bookmark">The EU General Court declares that fiscal aid granted by a Spanish region to a company active in the manufacturing of tin capsules are incompatible with State aid regulations <em>(Diputación Foral de Alava)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/wilmer-hale" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/wilmerhale_logo-2-6645c.jpg?1727879418) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Wilmer Hale</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">WilmerHale</span> </div> <div class="entry-meta"> <span class="articles"><em>104</em> contributions</span> <span class="visites"><em>60</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Tax Measures Adopted by the Basque Region of Alava — Judgments of the Court of First Instance In March 2002, the European Court of First Instance (“CFI”) issued two judgments upholding, for the most part, two Commission decisions concerning State aid granted by the Basque region of Alava, (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2002-03-05T23:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Mar</span></span><span class="y"> 2002</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-general-court-rules-that-fiscal-aid-granted-by-a-spanish-region-to-a" rel="bookmark">The EU General Court rules that fiscal aid granted by a Spanish region to a company active in the manufacturing of tin capsules constitutes illegal State aid <em>(Diputación Foral de Alava)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/adolfo-barbera-del-rosal" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2224-87243.png?1711359760) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Adolfo Barbera Del Rosal</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Parliament (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>5</em> contributions</span> <span class="visites"><em>1735</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Jan-Kleinheisterkamp" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2510-9202d.jpg?1711359760) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jan Kleinheisterkamp</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">London School of Economics</span> </div> <div class="entry-meta"> <span class="pays">United Kingdom</span> <span class="articles"><em>1</em> contribution</span> <span class="visites"><em>228</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Business taxation distorting the Common market – An important ruling on State aid by the Court of First Instance"* 1. Introduction The question of state aids in form of tax measures has never been as pressing as in the present. After the completion of the single market and the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2001-12-10T23:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Dec</span></span><span class="y"> 2001</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-decides-that-tax-measures-for-banks-introduced-by-an-italian" rel="bookmark">The EU Commission decides that tax measures for banks introduced by an Italian piece of legislation are incompatible with State aid rules and orders their recovery</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/sandro-santamato" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton2240-766d9.jpg?1711359754) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Sandro Santamato</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG MOVE (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>3</em> contributions</span> <span class="visites"><em>1345</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"The restructuring of the Italian banking sector: State aid cannot assist mergers"* Introduction On 11 December 2001, the European Commission decided that the tax measures for banks introduced by Italian Law n° 461/98 of 23 December 1998 and the related Legislative Decree n° 153/99 of 17 (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2001-12-02T23:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">Dec</span></span><span class="y"> 2001</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-supreme-court-rules-that-a-tax-aimed-at-replacing-an" rel="bookmark">The French Administrative Supreme Court rules that a tax aimed at replacing an unlawful State aid is not by itself an other unlawful State aid <em>(Syndicat National de l’Industrie Pharmaceutique)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Elias-Berkani" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton17-611bb.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Elias Berkani</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Schmitt Avocats (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>16</em> contributions</span> <span class="visites"><em>87499</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">This French State’s Council case Syndicat National de l’Industrie Pharmaceutique is well known for its contribution to the relationship between EC law and French law. In this ruling, the State’s Council established the supra-legislative value of the general principles resulting from EC law (see (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2001-11-21T23:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Nov</span></span><span class="y"> 2001</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-that-a-tax-exemption-does-not-constitute-state" rel="bookmark">The EU Court of Justice rules that a tax exemption does not constitute State aid if it merely compensates for the additional costs of public service obligations <em>(Ferring / Agence Centrale)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/wilmer-hale" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/wilmerhale_logo-2-6645c.jpg?1727879418) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Wilmer Hale</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">WilmerHale</span> </div> <div class="entry-meta"> <span class="articles"><em>104</em> contributions</span> <span class="visites"><em>60</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In November 2001, the European Court of Justice (“ECJ”) ruled that a French law imposing a tax on direct sales of medicinal products to pharmacies by pharmaceutical laboratories might not, under certain circumstances, constitute State aid to pharmaceutical wholesale distributors. In this (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2001-11-21T23:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Nov</span></span><span class="y"> 2001</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-first-instance-annuls-a-commission-decision-concerning-german" rel="bookmark">The EU Court of First Instance annuls a Commission decision concerning German tax legislation which extended the period for completion of investment projects in the new German Länder by an additional two years <em>(Mitteldeutsche Erdoel-Raffinerie)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/wilmer-hale" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/wilmerhale_logo-2-6645c.jpg?1727879418) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Wilmer Hale</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">WilmerHale</span> </div> <div class="entry-meta"> <span class="articles"><em>104</em> contributions</span> <span class="visites"><em>60</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In November 2001, the Court of First Instance (“CFI”) annulled Commission decision 98/194/EC concerning German tax legislation, which extended the period for completion of investment projects in the new German Länder by an additional two years. According to the CFI, the Commission had infringed (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2001-11-07T23:00:00Z"><span class="dm"><span class="d">8 </span><span class="m">Nov</span></span><span class="y"> 2001</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-rules-that-tax-rebates-constitute-state-aid-when" rel="bookmark">The EU Court of Justice rules that tax rebates constitute State aid when applied only to manufacturers <em>(Adria-Wien / Finanz landes direktion Kärnten)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/wilmer-hale" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/wilmerhale_logo-2-6645c.jpg?1727879418) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Wilmer Hale</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">WilmerHale</span> </div> <div class="entry-meta"> <span class="articles"><em>104</em> contributions</span> <span class="visites"><em>60</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In November 2001, the European Court of Justice (“ECJ”) ruled that an Austrian law providing for a rebate of energy taxes on natural gas and electricity only for undertakings whose principal activity is the manufacture of goods constitutes State aid within the meaning of Article 92 (now Article (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2001-10-22T22:00:00Z"><span class="dm"><span class="d">23 </span><span class="m">Oct</span></span><span class="y"> 2001</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-judiciary-supreme-court-makes-a-clear-difference-between-examination" rel="bookmark">The French Judiciary Supreme Court makes a clear difference between examination of the compatibility of a State aid and control of the legality of the aid <em>(Le Guen / Guyomarch)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Jean-Yves-Cherot" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton251-42069.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jean-Yves Chérot</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Aix-Marseille</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>132</em> contributions</span> <span class="visites"><em>452035</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The claims for reimboursement of what the French statutes call “compulsory contributions”, a kind of professional taxation financing agricultural organizations, is one among most alive sources of the implementation of the State aid law in France (see also the cases relating CNIH, French (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2001-06-05T22:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Jun</span></span><span class="y"> 2001</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-the-extension-of-an-aid-scheme-comprising-measures" rel="bookmark">The EU Commission approves the extension of an aid scheme comprising measures notified by the Danish authorities in favor of companies with high energy consumption, and a high CO2 and energy tax burden</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Madeleine-Infeldt" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton2514-eec46.jpg?1711360445) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Madeleine Infeldt</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>2</em> contributions</span> <span class="visites"><em>343</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Denmark – Commission approves grants to large energy consumers"* On 6 June 2001 the Commission decided not to raise any objections to the extension of a scheme comprising measures in favour of companies with high energy consumption, and therefore a high CO2 and energy tax burden. A brief (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2001-05-02T22:00:00Z"><span class="dm"><span class="d">3 </span><span class="m">May</span></span><span class="y"> 2001</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-annulls-a-commission-decision-authorizing-aid-to-be" rel="bookmark">The EU Court of Justice annulls a Commission decision authorizing aid to be granted to French producers of liqueur wines and <em>eaux-de-vie</em> in the form of aid for promotional measures and technical aid for research, technical support and investment</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/wilmer-hale" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/wilmerhale_logo-2-6645c.jpg?1727879418) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Wilmer Hale</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">WilmerHale</span> </div> <div class="entry-meta"> <span class="articles"><em>104</em> contributions</span> <span class="visites"><em>60</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In May 2001, the Court of Justice (“ECJ”) annulled a Commission decision of 1996 authorizing aid to be granted to French producers of liqueur wines and eaux-de-vie in the form of aid for promotional measures and technical aid for research, technical support and investment. The ECJ annulled the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2001-03-27T22:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">Mar</span></span><span class="y"> 2001</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-partially-authorizes-a-state-aid-scheme-notified-by-the-uk" rel="bookmark">The EU Commission partially authorizes a State aid scheme notified by the UK authorities concerning the reduction of CO2 emissions and opens a procedure under Art. 88(2) of the EC Treaty <em>(Climate Change Levy)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/brigitta-renner-loquenz" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/3._brigitta_renner-loquenz_-_herbert_smith_freehills_1_-665ef.jpg?1721724712) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Brigitta Renner-Loquenz</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>10</em> contributions</span> <span class="visites"><em>5330</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"United Kingdom — Commission takes a decision on the Climate Change Levy (CCL). It authorizes several exemptions but opens the 88 (2) EC procedure on the exemption for dual use fuels"* The European Commission decided on 28 March 2001 not to raise objections to the main elements of the UK’s (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2001-03-12T23:00:00Z"><span class="dm"><span class="d">13 </span><span class="m">Mar</span></span><span class="y"> 2001</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-rules-that-the-enhanced-capital-allowances-scheme-notified-by" rel="bookmark">The EU Commission rules that the enhanced capital allowances scheme notified by the UK authorities does not constitute State aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/brigitta-renner-loquenz" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/3._brigitta_renner-loquenz_-_herbert_smith_freehills_1_-665ef.jpg?1721724712) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Brigitta Renner-Loquenz</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>10</em> contributions</span> <span class="visites"><em>5330</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"United Kingdom — The Enhanced Capital Allowances scheme does not constitute State aid under article 87 (1) CE"* The Commission decided on 13 March 2001 not to raise objections to the UK Enhanced Capital Allowances scheme as the scheme does not constitute State aid under Article 87(1) EC. (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2000-12-20T23:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Dec</span></span><span class="y"> 2000</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-lille-rules-that-tax-payers-are-entitled-to" rel="bookmark">The French Administrative Court of Lille rules that taxpayers are entitled to refuse the payment of taxes due to failure to notify the carcass disposal scheme to the EU Commission as required by State aid provisions <em>(Lianoudis)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Alix-Muller-Rappard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1366-98dd3.jpg?1711359735) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alix Müller-Rappard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>45177</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues The claimant contested the legality of the tax. Summary of the Court’s findings The Administrative Court of Lille stated that stockbreeders were the quasi-exclusive beneficiaries of the services financed by the tax. The Lille Court (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2000-11-16T23:00:00Z"><span class="dm"><span class="d">17 </span><span class="m">Nov</span></span><span class="y"> 2000</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-supreme-court-holds-that-a-social-tax-exemption-does" rel="bookmark">The French Administrative Supreme Court holds that a social tax exemption does not qualify as State aid <em>(URSAFF de la Haute-Garonne)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Stephane-Laget" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton521-17ca3.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Stéphane Laget</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Naba and Associates (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>6</em> contributions</span> <span class="visites"><em>28337</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Facts The Union de recouvrement des cotisations de sécurité sociale et d’allocations familiales (U.R.S.S.A.F., Union of recovery of social security contributions and family benefits) of the Haute-Garonne applied before the Conseil d’État for the annulment of decree n° 96-1123 of 30 December (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2000-09-18T22:00:00Z"><span class="dm"><span class="d">19 </span><span class="m">Sep</span></span><span class="y"> 2000</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-justice-upholds-a-commission-decision-finding-that-german-tax" rel="bookmark">The EU Court of Justice upholds a Commission decision finding that German tax concessions linked to the purchase of shares in SMEs constitute State aid incompatible with the common market</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteurs/wilmer-hale" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/wilmerhale_logo-2-6645c.jpg?1727879418) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Wilmer Hale</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">WilmerHale</span> </div> <div class="entry-meta"> <span class="articles"><em>104</em> contributions</span> <span class="visites"><em>60</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">In September 2000, the Court of Justice upheld a Commission decision finding that German tax provisions granting tax concessions linked to the purchase of shares in small- and medium-sized companies situated in the new Länder and Berlin constitute State aid incompatible with the common market. (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2000-05-30T22:00:00Z"><span class="dm"><span class="d">31 </span><span class="m">May</span></span><span class="y"> 2000</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-supreme-administrative-courts-paves-the-way-for-state-s-liability-in" rel="bookmark">The French Supreme Administrative Courts paves the way for State’s liability in State aid law <em>(Pantochim)</em></a></strong> <div class="meta p"> <div class="authors"> </div> </div> <div class="introduction entry-content">The claim of Pantochim brought a very interesting case before the French administrative supreme Court concerning State’s liability in the context of State aid. The claimant requested a ministerial order to be repealed. The order provided for an exemption of the tax of consomption of petroleum (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2000-05-24T22:00:00Z"><span class="dm"><span class="d">25 </span><span class="m">May</span></span><span class="y"> 2000</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-dijon-denies-state-aid-qualification-to" rel="bookmark">The French Administrative Court of Dijon denies State aid qualification to carcass disposal service tax on the basis of Art. 86.2 EC <em>(Nevers Viandes)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Alix-Muller-Rappard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1366-98dd3.jpg?1711359735) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alix Müller-Rappard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>45177</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues The claimant contested the legality of the tax in question, as well as that of another tax financing the processing of bones. It argued that these taxes were incompatible with Articles 90, 87 and 88 EC. Summary of the Court’s findings (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2000-02-10T23:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Feb</span></span><span class="y"> 2000</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-tribunal-in-charge-of-social-security-cases-applies-to-the-eu-court" rel="bookmark">The French Tribunal in charge of social security cases applies to the EU Court of Justice for a preliminary ruling on whether a tax exemption can be considered not State aid but a mere compensation of public service costs <em>(Ferring)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/loic-grard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton569-01b42.png?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Loïc Grard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Bordeaux</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>7</em> contributions</span> <span class="visites"><em>22981</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The important case law of the ECJ often finds its origin in a preliminary question raised by national judges of first instance (e. g. ECJ, April 30th, 1986, Asjes a. o., Joined Cases 209/84 209/84, 210/84, 211/84, 212/84, 213/84 and 213/84, [1986] ECR 1425, “Nouvelles Frontières”, preliminary (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="2000-01-10T23:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Jan</span></span><span class="y"> 2000</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-social-security-court-makes-preliminary-reference-on-the-application-of" rel="bookmark">The Social Security Court makes preliminary reference on the application of Article 87 EC to a tax advantage to medical undertakings performing a public service (<em>Ferring</em>)</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Alix-Muller-Rappard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1366-98dd3.jpg?1711359735) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alix Müller-Rappard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>45177</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues The Social Security Court of Créteil requested a preliminary ruling from the ECJ on a tax advantage enjoyed by undertakings entrusted with the operation of a public service, such as wholesale distributors supplying medicines to pharmacies. In a (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1999-12-21T23:00:00Z"><span class="dm"><span class="d">22 </span><span class="m">Dec</span></span><span class="y"> 1999</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-tax-incentives-granted-by-the-irish-government-and" rel="bookmark">The EU Commission approves tax incentives granted by the Irish government and opens in the same decision a 88.2 EC procedure <em>(Building owners in the Customs House Docks Area)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/madeleine-tilmans" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Madeleine Tilmans</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>9981</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Ireland - The Commission approves tax incentives for building owners in the Customs House Docks Area (CDHA), on the basis of the 1998 Finance Act, but opens the 88.2 EC procedure as regards tax incentives for building owners and for tenants on the basis of the 1994 and 1995 Finance Acts and of (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1999-12-01T23:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Dec</span></span><span class="y"> 1999</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-caen-confirms-a-lower-court-s-ruling-denying" rel="bookmark">The French Administrative Court of Caen confirms a lower court’s ruling denying a State aid qualification of measures concerning carcass disposal service <em>(Uniservice and Honfleur Distribution)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Alix-Muller-Rappard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1366-98dd3.jpg?1711359735) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alix Müller-Rappard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>45177</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues The claimant contested the legality of the tax, arguing inter alia that it was part of an unlawful State aid scheme. Summary of the Court’s findings The Caen Court stated that the scheme financed by this tax was not State aid. The Caen (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1999-09-28T22:00:00Z"><span class="dm"><span class="d">29 </span><span class="m">Sep</span></span><span class="y"> 1999</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-supreme-administrative-court-considers-that-a-decree-reducing-the" rel="bookmark">The French Supreme Administrative Court considers that a decree reducing the postal aid to the press is only a minor modification to an existing State aid scheme and not an aid <em>(Syndicat de la presse périodique culturelle et scientifique...)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Stephane-Laget" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton521-17ca3.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Stéphane Laget</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Naba and Associates (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>6</em> contributions</span> <span class="visites"><em>28337</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">This case deals with the specific postal tarif granted to the press in France. A reshuffling of the framework of the relations between the Post and the press took place in 1995 which lead to an increase of 50 % of the the postal tariffs. An agreement was concluded on 4 July 1996, and the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1999-07-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Jul</span></span><span class="y"> 1999</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-prohibits-state-aid-in-favor-of-certain-dutch-service" rel="bookmark">The EU Commission prohibits State aid in favor of certain Dutch service stations</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/madeleine-tilmans" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Madeleine Tilmans</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>9981</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"The Netherlands – Commission prohibits State aid in favour of certain Dutch service stations"* On July 20th 1999, the European Commission decided to declare incompatible the aid in favour of 450 service stations located nearby the border to Germany out of a total of 633 stations which (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1999-07-19T22:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Jul</span></span><span class="y"> 1999</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-a-88-p-2-procedure-into-the-new-electricity-tax-in" rel="bookmark">The EU Commission opens a 88 § 2 procedure into the new electricity tax in Germany which provides aid in favour of renewable energy producers <em>(Stromeinspeisungsgesetz)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/madeleine-tilmans" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Madeleine Tilmans</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>9981</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Germany - Commission opens the 88 § 2 procedure into aid in favour of the producers of energy from renewable sources resulting of the impact of a new electricity tax on Grid Feed-In Law (Stromeinspeisungsgesetz)"* On 20 July 1999, the Commission decided to initiate a state aid investigation (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1999-05-10T22:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">May</span></span><span class="y"> 1999</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-european-commission-decides-that-the-tax-measure-partially-accelerated" rel="bookmark">The European Commission decides that the tax measure partially accelerated depreciation for R&D laboratories granted by the Dutch government does not constitute state aid</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/madeleine-tilmans" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Madeleine Tilmans</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>9981</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"The Netherlands – Commission decides that the tax measure ‘partially accelerated depreciation for R&D laboratories’ does not constitute state aid"* In May 1999 the Commission decided to raise no objections to the notified tax measure ‘partially accelerated depreciation for R&D (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1999-04-20T22:00:00Z"><span class="dm"><span class="d">21 </span><span class="m">Apr</span></span><span class="y"> 1999</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-several-german-special-tax-provisions-in-the-law" rel="bookmark">The EU Commission approves several German special tax provisions in the law introducing an ecological tax reform</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/madeleine-tilmans" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Madeleine Tilmans</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>9981</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Germany – Commission approves several special tax provisions in the law introducing an ecological tax reform"* On 21 April 1999, the Commission approved several special tax provisions in the law introducing an ecological tax reform («Ecotax law«) for the benefit of certain sectors of the (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1999-03-29T22:00:00Z"><span class="dm"><span class="d">30 </span><span class="m">Mar</span></span><span class="y"> 1999</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-european-commission-approves-the-seventh-survey-on-state-aid-in-the-eu" rel="bookmark">The European Commission approves the seventh survey on State aid in the EU</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/madeleine-tilmans" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Madeleine Tilmans</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>9981</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Seventh Survey on State Aid in the EU"* In March 1999 the Commission approved the Seventh Survey on State Aid in the EU (COM (1999) 148) and as in previous years the coverage has been extended. For the first time data on all transport sub-sectors receiving aid have been included and a (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1999-03-10T23:00:00Z"><span class="dm"><span class="d">11 </span><span class="m">Mar</span></span><span class="y"> 1999</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-court-of-melun-rejects-a-claim-that-tax-on-carcass" rel="bookmark">The French Administrative Court of Melun rejects a claim that tax on carcass disposal service constitutes unlawful State aid <em>(Picard)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Alix-Muller-Rappard" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton1366-98dd3.jpg?1711359735) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Alix Müller-Rappard</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>28</em> contributions</span> <span class="visites"><em>45177</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues In 1996, the French government set up a system for the free collection and disposal of animal carcasses and slaughterhouse waste for farmers and slaughterhouses. This system was financed by a tax payable by any person active in the retail sale (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1999-01-19T23:00:00Z"><span class="dm"><span class="d">20 </span><span class="m">Jan</span></span><span class="y"> 1999</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-opens-an-investigation-into-special-tax-credits-granted-by" rel="bookmark">The EU Commission opens an investigation into special tax credits granted by the Spanish government in favor of publicly owned shipyards</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/madeleine-tilmans" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Madeleine Tilmans</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>9981</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"Spain. - The Commission opened the 88 § 2 EC procedure into special tax credits in favour of the publicly owned shipyards"* On 20 January 1999 the Commission decided to open an investigation procedure into special tax credits of 18.45 billion pesetas (approx € 111 million) paid in 1998 to (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1998-11-05T23:00:00Z"><span class="dm"><span class="d">6 </span><span class="m">Nov</span></span><span class="y"> 1998</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-supreme-administrative-court-welcomes-actions-claiming-release-or" rel="bookmark">The French Supreme Administrative Court welcomes actions claiming release or reimbursement of a tax financing a State aid in case of absence of notification of the statute setting up the tax <em>(CNIH)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Jean-Yves-Cherot" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton251-42069.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jean-Yves Chérot</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Aix-Marseille</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>132</em> contributions</span> <span class="visites"><em>452035</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background It is settled case law that the implementation of the system of supervising State aid is a matter for both the Commission and, having regard to the direct effect of the last sentence of article 88 (3) EC, the national courts. The European Court of Justice ruled in two historical (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1998-10-04T22:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Oct</span></span><span class="y"> 1998</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-supreme-court-rules-that-indemnities-for-the-services" rel="bookmark">The French Administrative Supreme Court rules that indemnities for the services performed by undertakings in collecting and/or disposing of waste oils do not constitute State aid <em>(Union des industries chimiques)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Jean-Yves-Cherot" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton251-42069.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jean-Yves Chérot</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Aix-Marseille</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>132</em> contributions</span> <span class="visites"><em>452035</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The claimants requested the annulment of a decree creating a special tax levied on the production or importation of basic oils in France which aims was to support the collection, treatment and elimination of wasted oils. Part of this tax was allocated to undertakings collecting and disposing of (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1998-10-04T22:00:00Z"><span class="dm"><span class="d">5 </span><span class="m">Oct</span></span><span class="y"> 1998</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-council-of-state-rejects-a-plea-alleging-presence-of-state-aid" rel="bookmark">The French Administrative Supreme Court rejects a plea alleging the presence of State aid elements in a decree creating a special tax on basic oils <em>(Union des industries chimiques)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/jacques-derenne" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton8-93465.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jacques Derenne</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Liège</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>413</em> contributions</span> <span class="visites"><em>703472</em> visits</span> </div> </div> <span class="sep">,</span> </div> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/cedric-kaczmarek" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L92xH92/ce_dric-c54ec.jpg?1711359188) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Cédric Kaczmarek</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>66</em> contributions</span> <span class="visites"><em>119100</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Brief description of the facts and legal issues The claimant requested that the Conseil d’Etat annul a decree ("décret") relating to the creation of a special tax on basic oils in favour of the Agency for the Environment and the Management of Energy ("Agence de l’environnement et de la (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1998-06-15T22:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Jun</span></span><span class="y"> 1998</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-judiciary-supreme-court-rules-that-the-claimants-had-not" rel="bookmark">The French Judiciary Supreme Court rules that the claimants had not demonstrated that the tax constituted State aid and failed to submit argument on a possible existing aid <em>(Huttepain Maine Aliments / Guyomarc’h Vertou / Nantes Sanders / Marcel Braud)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Jean-Yves-Cherot" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton251-42069.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jean-Yves Chérot</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Aix-Marseille</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>132</em> contributions</span> <span class="visites"><em>452035</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background The French State had levied a special tax for cereal storage during the 1986-1987 and 1987-1988 campaigns. Various agricultural companies claimed the reimbursement of the tax before the national first instances courts on the basis of Article 88 (3). Some of these first instance (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1997-12-15T23:00:00Z"><span class="dm"><span class="d">16 </span><span class="m">Dec</span></span><span class="y"> 1997</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-commission-approves-state-aid-granted-by-ireland-for-enterprise-zones" rel="bookmark">The EU Commission approves State aid granted by Ireland for enterprise zones designated by the 1995 and 1997 Finance Acts</a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/authors/madeleine-tilmans" itemprop="url"> <span class='logo-img-wrapper spip_logo spip_logos' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/placeholder-auteur-41a4c.png?1711359187) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Madeleine Tilmans</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Commission - DG COMP (Brussels)</span> </div> <div class="entry-meta"> <span class="pays">Belgium</span> <span class="articles"><em>52</em> contributions</span> <span class="visites"><em>9981</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">"IRELAND: Enterprise zones designated by the 1995 and 1997 Finance Acts"* The European Commission have approved the above scheme on 16.December 1997. The tax-reliefs available in the areas in question include capital allowances (accelerated and free depreciation), double rent allowance and (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1997-05-26T22:00:00Z"><span class="dm"><span class="d">27 </span><span class="m">May</span></span><span class="y"> 1997</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-commercial-supreme-court-rejects-an-action-against-a-tax-allegedly" rel="bookmark">The French Commercial Supreme Court rejects an action against a tax allegedly qualified as a State aid measure ruling that the character of aid was not established <em>(Guyomarc’h / Sanders Aliments / Rental Languedoc / Ralston Purina France / SNAA)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Stephane-Laget" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton521-17ca3.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Stéphane Laget</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Naba and Associates (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>6</em> contributions</span> <span class="visites"><em>28337</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Background All these cases concern claims for reimbursement of the parafiscal storage tax for cereals which the applicants considered incompatible with Community law, especially State aid provisions (see also the commentaries in the e-bulletin State Aids I on the Cour de cassation decisions (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1997-03-27T23:00:00Z"><span class="dm"><span class="d">28 </span><span class="m">Mar</span></span><span class="y"> 1997</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-administrative-supreme-court-refers-to-the-eu-court-of-justice-for" rel="bookmark">The French Administrative Supreme Court refers to the EU Court of Justice for preliminary ruling a case on tax deduction that is limited to expenditure for research carried out in the State of taxation <em>(Baxter)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Jean-Yves-Cherot" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton251-42069.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Jean-Yves Chérot</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">University of Aix-Marseille</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>132</em> contributions</span> <span class="visites"><em>452035</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Three pharmaceuticals companies engaged an action for the annulment of a State ordinance which established emergency measures aiming at the re-establishment of the balance of social security consisting in exceptional contributions to be paid by pharmaceuticals companies. One of these (…)</div> </span> </div> </article> </div> </div> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1997-02-26T23:00:00Z"><span class="dm"><span class="d">27 </span><span class="m">Feb</span></span><span class="y"> 1997</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-eu-court-of-first-instance-upholds-the-commission-s-decision-to-grant-tax" rel="bookmark">The EU Court of First Instance upholds the Commission’s decision to grant tax reductions for the French postal service, finding the concessions to not constitute illegal state aid <em>(FFSA)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/european-court-of-justice" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH100/auton69605-29fd6.jpg?1711359246) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">European Court of Justice</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">European Court of Justice (Luxembourg)</span> </div> <div class="entry-meta"> <span class="pays">Luxembourg</span> <span class="articles"><em>348</em> contributions</span> <span class="visites"><em>159093</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">Introduction In the case **Federation Française des Sociétés d’Assurances (FFSA) and Others v Commission** (Case T-106/95), French insurance associations disputed a European Commission decision allowing La Poste, the French postal service, certain tax reductions under Article 21 of the 1990 (…)</div> </span> </div> </article> </div> </div> </div> <div class="row"> <div class="col-xs-6"> <div class="item"> <article class="entry article article-bulletin hentry"> <div class="row"> <span class="col-xs-3"> <p class="publication publication-vert"><time pubdate="pubdate" datetime="1993-06-01T22:00:00Z"><span class="dm"><span class="d">2 </span><span class="m">Jun</span></span><span class="y"> 1993</span></time></p> </span> <span class="col-xs-9"> <strong class="h3-like entry-title"><a href="en/bulletin/special-issues/state-aid-taxation/state-aid/the-french-supreme-administrative-court-implements-the-eu-court-of-justice" rel="bookmark">The French Supreme Administrative Court implements the EU Court of Justice "Saumon" ruling while limiting the time-period of annulment of the un-notified aid <em>(Saumon)</em></a></strong> <div class="meta p"> <div class="authors"> <div class="item"> <div class="entry auteur" itemscope itemtype="http://schema.org/Person"> <strong class="entry-title"> <a href="en/auteur/Stephane-Laget" itemprop="url"> <span class='logo-img-wrapper spip_logo' style="width:50px;"><span class="img" style="display:block;position:relative;height:0;width:100%;padding-bottom:100%;overflow:hidden;background:url(local/cache-vignettes/L100xH99/auton521-17ca3.jpg?1711359747) no-repeat center;background-size:100%;"> </span></span> <span itemprop="name" class="nom">Stéphane Laget</span></a> </strong> <div class="entry-content"> <span class='organisation' itemprop="worksFor" itemtype="http://schema.org/Organization">Naba and Associates (Paris)</span> </div> <div class="entry-meta"> <span class="pays">France</span> <span class="articles"><em>6</em> contributions</span> <span class="visites"><em>28337</em> visits</span> </div> </div> </div> </div> </div> <div class="introduction entry-content">The Fédération nationale du commerce extérieur des produits alimentaires and the Syndicat national des négociateurs et transformateurs de saumon brought an action against the interministerial order of 15 april 1985 implementing decree n° 84-1297 of 31 december 1984 imposing parafiscal charges (…)</div> </span> </div> </article> </div> </div> </div> </div> </div> </div> <div class="content-inner-actions"> <button class="btn-toggle" onclick="return toggle_content_inner.apply(this);"> <b class="label_open">See all 419 cases in this section</b> <span><i class="idc-icon idc-icon_chevron-down"></i></span> </button> <a href="en/page/recherche/?cat[]=bulletin&mots_ids_3[]=496&mots_ids_3[]=1396&mots_ids_1[]=3" class="btn-search"><span><i class="picto picto-search"></i></span></a> </div> <//BOUCLE_rubrique_thematiques> </div> <aside> </aside> <footer> </footer> </section> <div class="prev-next prev-next-bulletin prev-next-footer clearfix"> <a 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value="en/bulletin/news-issues/december-2002-849/">December 2002</option> <option value="en/bulletin/news-issues/november-2002/">November 2002</option> <option value="en/bulletin/news-issues/october-2002/">October 2002</option> <option value="en/bulletin/news-issues/september-2002/">September 2002</option> <option value="en/bulletin/news-issues/august-2002/">August 2002</option> <option value="en/bulletin/news-issues/july-2002/">July 2002</option> <option value="en/bulletin/news-issues/june-2002/">June 2002</option> <option value="en/bulletin/news-issues/may-2002/">May 2002</option> <option value="en/bulletin/news-issues/april-2002/">April 2002</option> <option value="en/bulletin/news-issues/march-2002/">March 2002</option> <option value="en/bulletin/news-issues/february-2002/">February 2002</option> <option value="en/bulletin/news-issues/january-2002/">January 2002</option> <option value="en/bulletin/news-issues/december-2001/">December 2001</option> <option value="en/bulletin/news-issues/november-2001/">November 2001</option> <option value="en/bulletin/news-issues/october-2001/">October 2001</option> <option value="en/bulletin/news-issues/september-2001/">September 2001</option> <option value="en/bulletin/news-issues/august-2001/">August 2001</option> <option value="en/bulletin/news-issues/july-2001/">July 2001</option> <option value="en/bulletin/news-issues/june-2001/">June 2001</option> <option value="en/bulletin/news-issues/may-2001/">May 2001</option> <option value="en/bulletin/news-issues/april-2001/">April 2001</option> <option value="en/bulletin/news-issues/march-2001/">March 2001</option> <option value="en/bulletin/news-issues/february-2001/">February 2001</option> <option value="en/bulletin/news-issues/january-2001/">January 2001 </option> <option value="en/bulletin/news-issues/december-2000/">December 2000</option> <option value="en/bulletin/news-issues/november-2000/">November 2000</option> <option value="en/bulletin/news-issues/october-2000/">October 2000</option> <option value="en/bulletin/news-issues/september-2000/">September 2000</option> <option value="en/bulletin/news-issues/august-2000/">August 2000</option> <option value="en/bulletin/news-issues/july-2000/">July 2000</option> <option value="en/bulletin/news-issues/june-2000/">June 2000</option> <option value="en/bulletin/news-issues/may-2000/">May 2000</option> <option value="en/bulletin/news-issues/april-2000/">April 2000</option> <option value="en/bulletin/news-issues/march-2000/">March 2000</option> <option value="en/bulletin/news-issues/february-2000/">February 2000</option> <option value="en/bulletin/news-issues/january-2000/">January 2000</option> <option value="en/bulletin/news-issues/december-1999/">December 1999</option> <option value="en/bulletin/news-issues/november-1999/">November 1999</option> <option value="en/bulletin/news-issues/october-1999/">October 1999</option> <option value="en/bulletin/news-issues/september-1999/">September 1999</option> <option value="en/bulletin/news-issues/august-1999/">August 1999</option> <option value="en/bulletin/news-issues/july-1999/">July 1999</option> <option value="en/bulletin/news-issues/june-1999/">June 1999</option> <option value="en/bulletin/news-issues/may-1999/">May 1999</option> <option value="en/bulletin/news-issues/april-1999/">April 1999</option> <option value="en/bulletin/news-issues/march-1999/">March 1999</option> <option value="en/bulletin/news-issues/february-1999/">February 1999</option> <option value="en/bulletin/news-issues/january-1999/">January 1999</option> <option value="en/bulletin/news-issues/december-1998/">December 1998</option> <option value="en/bulletin/news-issues/november-1998/">November 1998</option> <option value="en/bulletin/news-issues/october-1998/">October 1998</option> <option value="en/bulletin/news-issues/september-1998/">September 1998</option> <option value="en/bulletin/news-issues/august-1998/">August 1998</option> <option value="en/bulletin/news-issues/july-1998/">July 1998</option> <option value="en/bulletin/news-issues/June-1998/">June 1998</option> <option value="en/bulletin/news-issues/may-1998/">May 1998</option> <option value="en/bulletin/news-issues/april-1998/">April 1998</option> <option value="en/bulletin/news-issues/march-1998/">March 1998</option> <option value="en/bulletin/news-issues/february-1998/">February 1998</option> <option value="en/bulletin/news-issues/january-1998/">January 1998</option> <option value="en/bulletin/news-issues/december-1997/">December 1997</option> <option value="en/bulletin/news-issues/november-1997/">November 1997</option> <option value="en/bulletin/news-issues/october-1997/">October 1997</option> <option value="en/bulletin/news-issues/september-1997/">September 1997</option> <option value="en/bulletin/news-issues/september-1977/">September 1977</option> <option value="en/bulletin/news-issues/august-1997/">August 1997</option> <option value="en/bulletin/news-issues/july-1997/">July 1997</option> <option value="en/bulletin/news-issues/june-1997/">June 1997</option> <option value="en/bulletin/news-issues/may-1997/">May 1997</option> <option value="en/bulletin/news-issues/april-1997/">April 1997</option> <option value="en/bulletin/news-issues/march-1997/">March 1997</option> <option value="en/bulletin/news-issues/february-1997/">February 1997</option> <option value="en/bulletin/news-issues/january-1997/">January 1997</option> <option value="en/bulletin/news-issues/december-1996/">December 1996</option> <option value="en/bulletin/news-issues/november-1996/">November 1996</option> <option value="en/bulletin/news-issues/october-1996/">October 1996</option> <option value="en/bulletin/news-issues/september-1996/">September 1996</option> <option value="en/bulletin/news-issues/august-1996/">August 1996</option> <option value="en/bulletin/news-issues/july-1996/">July 1996</option> <option value="en/bulletin/news-issues/june-1996/">June 1996</option> <option value="en/bulletin/news-issues/april-1996/">April 1996</option> <option value="en/bulletin/news-issues/march-1996/">March 1996</option> <option value="en/bulletin/news-issues/february-1996/">February 1996</option> <option value="en/bulletin/news-issues/january-1996/">January 1996</option> <option value="en/bulletin/news-issues/december-1995/">December 1995</option> <option value="en/bulletin/news-issues/november-1995/">November 1995</option> <option value="en/bulletin/news-issues/october-1995/">October 1995</option> <option value="en/bulletin/news-issues/september-1995/">September 1995</option> <option value="en/bulletin/news-issues/august-1995/">August 1995</option> <option value="en/bulletin/news-issues/july-1995/">July 1995</option> <option value="en/bulletin/news-issues/june-1995/">June 1995</option> <option value="en/bulletin/news-issues/may-1995/">May 1995</option> <option value="en/bulletin/news-issues/april-1995/">April 1995</option> <option value="en/bulletin/news-issues/march-1995/">March 1995</option> <option value="en/bulletin/news-issues/February-1995/">February 1995</option> <option value="en/bulletin/news-issues/January-1995/">January 1995</option> <option value="en/bulletin/news-issues/december-1994/">December 1994</option> <option value="en/bulletin/news-issues/november-1994/">November 1994</option> <option value="en/bulletin/news-issues/october-1994/">October 1994</option> <option value="en/bulletin/news-issues/September-1994/">September 1994</option> <option value="en/bulletin/news-issues/August-1994/">August 1994</option> <option value="en/bulletin/news-issues/july-1994/">July 1994</option> <option value="en/bulletin/news-issues/june-1994/">June 1994</option> <option value="en/bulletin/news-issues/may-1994/">May 1994</option> <option value="en/bulletin/news-issues/April-1994/">April 1994</option> <option value="en/bulletin/news-issues/march-1994/">March 1994</option> <option value="en/bulletin/news-issues/February-1994/">February 1994</option> <option value="en/bulletin/news-issues/january-1994/">January 1994</option> <option value="en/bulletin/news-issues/december-1993/">December 1993</option> <option value="en/bulletin/news-issues/november-1993/">November 1993</option> <option value="en/bulletin/news-issues/October-1993/">October 1993</option> <option value="en/bulletin/news-issues/September-1993/">September 1993</option> <option value="en/bulletin/news-issues/July-1993/">July 1993</option> <option value="en/bulletin/news-issues/june-1993/">June 1993</option> <option value="en/bulletin/news-issues/may-1993/">May 1993</option> <option value="en/bulletin/news-issues/april-1993/">April 1993</option> <option value="en/bulletin/news-issues/february-1993/">February 1993</option> <option value="en/bulletin/news-issues/december-1992/">December 1992</option> <option value="en/bulletin/news-issues/November-1992/">November 1992</option> <option value="en/bulletin/news-issues/September-1992/">September 1992</option> <option value="en/bulletin/news-issues/july-1992/">July 1992</option> <option value="en/bulletin/news-issues/june-1992/">June 1992</option> <option value="en/bulletin/news-issues/May-1992/">May 1992</option> <option value="en/bulletin/news-issues/April-1992/">April 1992</option> <option value="en/bulletin/news-issues/february-1992/">February 1992 </option> <option value="en/bulletin/news-issues/december-1991/">December 1991</option> <option value="en/bulletin/news-issues/November-1991/">November 1991</option> <option value="en/bulletin/news-issues/october-1991/">October 1991</option> <option value="en/bulletin/news-issues/july-1991/">July 1991</option> <option value="en/bulletin/news-issues/june-1991/">June 1991 </option> <option value="en/bulletin/news-issues/may-1991/">May 1991</option> <option value="en/bulletin/news-issues/april-1991/">April 1991</option> <option value="en/bulletin/news-issues/march-1991/">March 1991</option> <option value="en/bulletin/news-issues/february-1991/">February 1991</option> <option value="en/bulletin/news-issues/december-1990/">December 1990</option> <option value="en/bulletin/news-issues/November-1990/">November 1990</option> <option value="en/bulletin/news-issues/october-1990/">October 1990</option> <option value="en/bulletin/news-issues/july-1990/">July 1990 </option> <option value="en/bulletin/news-issues/May-1990/">May 1990</option> <option value="en/bulletin/news-issues/April-1990/">April 1990</option> <option value="en/bulletin/news-issues/march-1990/">March 1990</option> <option value="en/bulletin/news-issues/february-1990/">February 1990</option> <option value="en/bulletin/news-issues/january-1990/">January 1990</option> <option value="en/bulletin/news-issues/december-1989/">December 1989</option> <option value="en/bulletin/news-issues/october-1989/">October 1989 </option> <option value="en/bulletin/news-issues/july-1989/">July 1989</option> <option value="en/bulletin/news-issues/april-1989/">April 1989</option> <option value="en/bulletin/news-issues/February-1989/">February 1989</option> <option value="en/bulletin/news-issues/october-1988/">October 1988</option> <option value="en/bulletin/news-issues/september-1988/">September 1988</option> <option value="en/bulletin/news-issues/july-1988/">July 1988</option> <option value="en/bulletin/news-issues/june-1988/">June 1988</option> <option value="en/bulletin/news-issues/may-1988/">May 1988</option> <option value="en/bulletin/news-issues/april-1988/">April 1988</option> <option value="en/bulletin/news-issues/March-1988/">March 1988</option> <option value="en/bulletin/news-issues/december-1987/">December 1987</option> <option value="en/bulletin/news-issues/november-1987/">November 1987</option> <option value="en/bulletin/news-issues/october-1987/">October 1987</option> <option value="en/bulletin/news-issues/july-1987/">July 1987</option> <option value="en/bulletin/news-issues/june-1987-en/">June 1987</option> <option value="en/bulletin/news-issues/may-1987/">May 1987</option> <option value="en/bulletin/news-issues/july-1986/">July 1986</option> <option value="en/bulletin/news-issues/november-1986/">November 1986</option> <option value="en/bulletin/news-issues/october-1986/">October 1986</option> <option value="en/bulletin/news-issues/April-1986/">April 1986</option> <option value="en/bulletin/news-issues/march-1986/">March 1986</option> <option value="en/bulletin/news-issues/february-1986/">February 1986</option> <option value="en/bulletin/news-issues/january-1986/">January 1986</option> <option value="en/bulletin/news-issues/december-1985/">December 1985</option> <option value="en/bulletin/news-issues/november-1985/">November 1985</option> <option value="en/bulletin/news-issues/October-1985/">October 1985</option> <option value="en/bulletin/news-issues/september-1985/">September 1985 </option> <option value="en/bulletin/news-issues/july-1985/">July 1985</option> <option value="en/bulletin/news-issues/march-1985/">March 1985</option> <option value="en/bulletin/news-issues/january-1985/">January 1985</option> <option value="en/bulletin/news-issues/august-1984/">August 1984</option> <option value="en/bulletin/news-issues/July-1984/">July 1984</option> <option value="en/bulletin/news-issues/june-1984/">June 1984</option> <option value="en/bulletin/news-issues/march-1984-4224/">March 1984</option> <option value="en/bulletin/news-issues/february-1984/">February 1984</option> <option value="en/bulletin/news-issues/january-1984/">January 1984</option> <option value="en/bulletin/news-issues/december-1983/">December 1983</option> <option value="en/bulletin/news-issues/november-1983/">November 1983</option> <option value="en/bulletin/news-issues/october-1983/">October 1983</option> <option value="en/bulletin/news-issues/july-1983/">July 1983</option> <option value="en/bulletin/news-issues/december-1982/">December 1982</option> <option value="en/bulletin/news-issues/october-1982/">October 1982</option> <option value="en/bulletin/news-issues/august-1982/">August 1982</option> <option value="en/bulletin/news-issues/june-1982/">June 1982</option> <option value="en/bulletin/news-issues/may-1982/">May 1982</option> <option value="en/bulletin/news-issues/december-1981/">December 1981</option> <option value="en/bulletin/news-issues/november-1981/">November 1981</option> <option value="en/bulletin/news-issues/july-1981/">July 1981</option> <option value="en/bulletin/news-issues/june-1981/">June 1981</option> <option value="en/bulletin/news-issues/march-1981/">March 1981</option> <option value="en/bulletin/news-issues/december-1980/">December 1980</option> <option value="en/bulletin/news-issues/july-1980/">July 1980</option> <option value="en/bulletin/news-issues/june-1980/">June 1980</option> <option value="en/bulletin/news-issues/january-1980/">January 1980</option> <option value="en/bulletin/news-issues/october-1979/">October 1979</option> <option value="en/bulletin/news-issues/may-1979/">May 1979</option> <option value="en/bulletin/news-issues/february-1979-4206/">February 1979</option> <option value="en/bulletin/news-issues/june-1978/">June 1978</option> <option value="en/bulletin/news-issues/may-1978/">May 1978</option> <option value="en/bulletin/news-issues/april-1978/">April 1978</option> <option value="en/bulletin/news-issues/february-1978/">February 1978</option> <option value="en/bulletin/news-issues/December-1977/">December 1977</option> <option value="en/bulletin/news-issues/november-1977/">November 1977</option> <option value="en/bulletin/news-issues/october-1977/">October 1977</option> <option value="en/bulletin/news-issues/june-1977/">June 1977</option> <option value="en/bulletin/news-issues/june-1976/">June 1976</option> <option value="en/bulletin/news-issues/november-1975/">November 1975</option> <option value="en/bulletin/news-issues/may-1975/">May 1975</option> <option value="en/bulletin/news-issues/november-1974/">November 1974</option> <option value="en/bulletin/news-issues/october-1974/">October 1974</option> <option value="en/bulletin/news-issues/april-1974/">April 1974</option> <option value="en/bulletin/news-issues/march-1974/">March 1974</option> <option value="en/bulletin/news-issues/january-1974/">January 1974</option> <option value="en/bulletin/news-issues/december-1973/">December 1973</option> <option value="en/bulletin/news-issues/june-1973/">June 1973</option> <option value="en/bulletin/news-issues/october-1972/">October 1972</option> <option value="en/bulletin/news-issues/july-1972/">July 1972</option> <option value="en/bulletin/news-issues/december-1971/">December 1971</option> <option value="en/bulletin/news-issues/november-1971/">November 1971</option> <option value="en/bulletin/news-issues/june-1971/">June 1971 </option> <option value="en/bulletin/news-issues/february-1971/">February 1971</option> <option value="en/bulletin/news-issues/july-1970/">July 1970</option> <option value="en/bulletin/news-issues/1969/">1969</option> <option value="en/bulletin/news-issues/1968/">1968</option> <option value="en/bulletin/news-issues/1967/">1967</option> <option value="en/bulletin/news-issues/1966/">1966</option> <option value="en/bulletin/news-issues/1964/">1964</option> <option value="en/bulletin/news-issues/1926/">1926</option> <option value="en/bulletin/news-issues/1919/">1919</option> <option value="en/bulletin/news-issues/1911/">1911</option> </select></span> </li> <li><a href="en/bulletin/special-issues/">Latest Special issue <i class="picto picto-arrow-link"></i></a></li> <li>All Special issues <span class="select"><select class="form-control" onchange="redirect_on_select_change.apply(this);"> <option value=""></option> <option value='en/bulletin/special-issues/absolute-territorial-protection-en/'>Absolute territorial protection</option> <option value='en/bulletin/special-issues/agency-agreements/'>Agency agreements</option> <option value='en/bulletin/special-issues/agriculture-competition-law/'>Agriculture & Competition Law</option> <option value='en/bulletin/special-issues/algorithms-competition/'>Algorithms & Competition</option> <option value='en/bulletin/special-issues/amicus-curiae/'>Amicus curiae</option> <option value='en/bulletin/special-issues/anticompetitive-object-effect/'>Anticompetitive object/effect</option> <option value='en/bulletin/special-issues/arbitration-antitrust/'>Arbitration & Antitrust</option> <option value='en/bulletin/special-issues/as-efficient-competitor-test/'>As Efficient Competitor test</option> <option value='en/bulletin/special-issues/automobile/'>Automobile</option> <option value='en/bulletin/special-issues/baltic-competition-law/'>Baltic Competition Law</option> <option value='en/bulletin/special-issues/behavioural-remedies-en/'>Behavioural remedies</option> <option value='en/bulletin/special-issues/belgium-and-competition-law-en/'>Belgian Competition Law</option> <option value='en/bulletin/special-issues/big-tech-dominance/'>Big Tech & Dominance</option> <option value='en/bulletin/special-issues/block-exemption-regulations/'>Block exemption regulations</option> <option value='en/bulletin/special-issues/brazilian-antitrust/'>Brazilian Antitrust</option> <option value='en/bulletin/special-issues/burden-of-proof/'>Burden of proof</option> <option value='en/bulletin/special-issues/buyer-power-in-agreements-and-abuse-of-market-power-en/'>Buyer power in agreements and abuse of market power</option> <option value='en/bulletin/special-issues/buyer-power-in-mergers-en/'>Buyer power in mergers</option> <option value='en/bulletin/special-issues/cartel-settlements/'>Cartel settlements</option> <option value='en/bulletin/special-issues/cartels-cases-from-compendium-of-international-cartels/'>Cartels: Cases from "Compendium of International Cartels"</option> <option value='en/bulletin/special-issues/central-eastern-europe-competition-policy/'>Central & Eastern Europe Competition Policy</option> <option value='en/bulletin/special-issues/china-anticompetitive-practices/'>China & Anticompetitive practices</option> <option value='en/bulletin/special-issues/mergers-in-china/'>China & Mergers</option> <option value='en/bulletin/special-issues/class-action-damages-claims/'>Class action & Damages claims</option> <option value='en/bulletin/special-issues/class-actions/'>Class actions</option> <option value='en/bulletin/special-issues/collecting-societies/'>Collecting societies</option> <option value='en/bulletin/special-issues/collective-dominance/'>Collective dominance</option> <option value='en/bulletin/special-issues/commitment-decisions/'>Commitment Decisions</option> <option value='en/bulletin/special-issues/conglomerate-mergers/'>Conglomerate mergers</option> <option value='en/bulletin/special-issues/consumer-protection/'>Consumer protection</option> <option value='en/bulletin/special-issues/cooperation-between-national-competition-authorities/'>Cooperation between National Competition Authorities</option> <option value='en/bulletin/special-issues/competition-law-covid-19/'>COVID-19 & Competition Law</option> <option value='en/bulletin/special-issues/criminal-sanctions/'>Criminal sanctions in antitrust</option> <option value='en/bulletin/special-issues/cases-from-compendium-of-antitrust-damages-actions/'>Damages: Cases from "Compendium of Antitrust Damages Actions"</option> <option value='en/bulletin/special-issues/dawn-raids/'>Dawn Raids</option> <option value='en/bulletin/special-issues/de-minimis/'>De minimis</option> <option value='en/bulletin/special-issues/digital-sector-antitrust/'>Digital Sector & Antitrust</option> <option value='en/bulletin/special-issues/digital-sector-barriers-to-entry/'>Digital Sector & Barriers to Entry</option> <option value='en/bulletin/special-issues/unilateral-practices-in-the-digital-market/'>Digital Sector & Dominance</option> <option value='en/bulletin/special-issues/direct-effect/'>Direct effect</option> <option value='en/bulletin/special-issues/distribution-agreements-3914/'>Distribution agreements</option> <option value='en/bulletin/special-issues/dominance-monopolization-research-program/'>Dominance & Monopolization Research Program</option> <option value='en/bulletin/special-issues/dominance-notion/'>Dominance (notion)</option> <option value='en/bulletin/special-issues/echr/'>ECHR</option> <option value='en/bulletin/special-issues/economic-assessment-of-damages/'>Economic assessment of damages</option> <option value='en/bulletin/special-issues/Effect-on-interstate-trade/'>Effect on interstate trade</option> <option value='en/bulletin/special-issues/energy-access-to-facilities/'>Energy & Access to facilities</option> <option value='en/bulletin/special-issues/energy-anticompetitive-practices/'>Energy & Anticompetitive practices</option> <option value='en/bulletin/special-issues/energy-dominance/'>Energy & Dominance</option> <option value='en/bulletin/special-issues/energy-mergers/'>Energy & Mergers</option> <option value='en/bulletin/special-issues/energy-regulated-prices/'>Energy & Regulated prices</option> <option value='en/bulletin/special-issues/energy-state-aid/'>Energy & State aid</option> <option value='en/bulletin/special-issues/eu-competition-law/'>EU Competition Law</option> <option value='en/bulletin/special-issues/eu-resale-price-maintenance/'>EU Resale Price Maintenance</option> <option value='en/bulletin/special-issues/excessive-prices/'>Excessive prices</option> <option value='en/bulletin/special-issues/exchange-of-information/'>Exchange of information</option> <option value='en/bulletin/special-issues/exchange-of-information-in-associations-of-undertakings/'>Exchange of information in associations of undertakings</option> <option value='en/bulletin/special-issues/exclusive-distribution/'>Exclusive distribution</option> <option value='en/bulletin/special-issues/exclusive-rights-art-106-tfeu-en/'>Exclusive rights (Art. 106 TFEU)</option> <option value='en/bulletin/special-issues/extraterritoriality/'>Extraterritoriality</option> <option value='en/bulletin/special-issues/failing-firm-defence-en/'>Failing firm defence</option> <option value='en/bulletin/special-issues/financial-crisis/'>Financial crisis</option> <option value='en/bulletin/special-issues/financial-sector-anticompetitive-practices/'>Financial Sector & Anticompetitive Practices</option> <option value='en/bulletin/special-issues/financial-services/'>Financial services</option> <option value='en/bulletin/special-issues/fines-mitigation/'>Fines mitigation</option> <option value='en/bulletin/special-issues/foreign-direct-investment/'>Foreign Direct Investment</option> <option value='en/bulletin/special-issues/foreign-subsidies/'>Foreign Subsidies</option> <option value='en/bulletin/special-issues/franchising/'>Franchising</option> <option value='en/bulletin/special-issues/german-private-enforcement/'>German Private Enforcement</option> <option value='en/bulletin/special-issues/gun-jumping/'>Gun jumping</option> <option value='en/bulletin/special-issues/healthcare/'>Healthcare</option> <option value='en/bulletin/special-issues/hong-kong-competition-law/'>Hong Kong Competition Law</option> <option value='en/bulletin/special-issues/indian-competition-law/'>Indian Competition Law</option> <option value='en/bulletin/special-issues/indian-competition-law-in-the-digital-markets-en/'>Indian Competition Law in the Digital Markets</option> <option value='en/bulletin/special-issues/institutions-competition-law/'>Institutional design in competition law</option> <option value='en/bulletin/special-issues/insular-economies-research-program/'>Insular Economies Research Program</option> <option value='en/bulletin/special-issues/insurance/'>Insurance</option> <option value='en/bulletin/special-issues/intellectual-property/'>Intellectual property</option> <option value='en/bulletin/special-issues/interim-measures/'>Interim measures</option> <option value='en/bulletin/special-issues/internet-antitrust/'>Internet & Antitrust</option> <option value='en/bulletin/special-issues/it-dominance/'>IT & Dominance</option> <option value='en/bulletin/special-issues/it-mergers/'>IT & Mergers</option> <option value='en/bulletin/special-issues/italy-covid-19/'>Italy & COVID-19</option> <option value='en/bulletin/special-issues/japan-antitrust-en/'>Japanese Antitrust</option> <option value='en/bulletin/special-issues/judicial-review/'>Judicial 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window.location.href = url_base + val; } </script> </div> </aside> <aside class="extra secondary" id="extra"> <div class="list list_events list_events_articles list_events_aside"> <h2 class="list__heading h4"> <a href="en/events/">Recent events</a> </h2> <ul class="list__items"> <li class="list__item"> <article class="preview preview_event preview_event_article preview_event_simple-alt" id="evenement_6718" itemscope itemtype="http://schema.org/Event" > <header class="preview__header"> <span itemprop="name" class="preview__heading crayon article-titre-121740 "> <a itemprop="url" class="url" href="en/events/competition-in-the-payments-sector"> Competition in the Payments Sector </a> </span> </header> <div class="preview__img"> <picture class="adapt-img-wrapper c1425494503 jpg" style="background-image:url(data:image/svg+xml;base64,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)"> 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srcset="local/adapt-img/320/15x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg@.webp?1731594806 480w, local/adapt-img/640/15x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg@.webp?1731520771 960w, local/adapt-img/750/15x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg@.webp?1731520318 1125w" sizes="(min-width: 960px) 960px, 100vw" type="image/webp"><source media="(-webkit-min-device-pixel-ratio: 1.5), (min-resolution: 1.5dppx)" srcset="local/adapt-img/320/15x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg?1731741228 480w, local/adapt-img/640/15x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg?1731741228 960w, local/adapt-img/750/15x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg?1731741228 1125w" sizes="(min-width: 960px) 960px, 100vw" type="image/jpeg"><source media="(-webkit-min-device-pixel-ratio: 1), (min-resolution: 1dppx)" srcset="local/adapt-img/320/10x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg@.webp?1731627813 320w, local/adapt-img/640/10x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg@.webp?1731530737 640w, local/adapt-img/750/10x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg@.webp?1731520245 750w" sizes="(min-width: 960px) 960px, 100vw" type="image/webp"> <img src='local/adapt-img/750/10x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg?1731522233' class='adapt-img spip_logo' alt="alt" width='750' height='500' itemprop='image' srcset='local/adapt-img/320/10x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg?1731741228 320w, local/adapt-img/640/10x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg?1731741228 640w, local/adapt-img/750/10x/local/cache-vignettes/L750xH500/_q7a3451-2-aaff2.jpg?1731522233 750w' sizes='(min-width: 960px) 960px, 100vw' /></picture> </div> <div class="preview__metas"> <time class="preview__meta preview__meta_date date" datetime="2024-11-12 18:00:00"> <span class="date"><span class="dm"><span class="d">12 </span><span class="m">Nov</span></span><span class="y"> 2024</span></span> </time> <meta itemprop="startDate" value="2024-11-12T17:00:00Z"> <meta itemprop="endDate" value="2024-11-12T21:00:00Z"> <span class="preview__meta preview__meta_location" itemprop="location">New York</span> </div> <div class="preview__content"> <a href="en/events/competition-in-the-payments-sector" class="view-more view-more_doc"><i class="idc-icon idc-icon_file"></i> See documents</a> </div> <div class="preview__extra"> <ul class="authors"> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/jeffrey-tassey" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Jeffrey Tassey<span class="sep"> & </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/ling-ling-ang" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Ling Ling Ang</span> </a> </li> </ul> </div> </article> </li> <li class="list__item"> <article class="preview preview_event preview_event_article preview_event_simple-alt" id="evenement_6689" itemscope itemtype="http://schema.org/Event" > <header class="preview__header"> <span itemprop="name" class="preview__heading crayon article-titre-121739 "> <a itemprop="url" class="url" href="en/events/the-global-antitrust-economics-conference-121739"> The Global Antitrust Economics Conference </a> </span> </header> <div class="preview__img"> <picture class="adapt-img-wrapper c2953277042 jpg" style="background-image:url(data:image/svg+xml;base64,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)"> <source media="(-webkit-min-device-pixel-ratio: 2), (min-resolution: 2dppx)" srcset="local/adapt-img/320/20x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg@.webp?1731532637 640w, local/adapt-img/640/20x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg@.webp?1731527511 1280w, local/adapt-img/750/20x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg@.webp?1731526627 1500w" sizes="(min-width: 960px) 960px, 100vw" type="image/webp"><source media="(-webkit-min-device-pixel-ratio: 2), (min-resolution: 2dppx)" srcset="local/adapt-img/320/20x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg?1731665676 640w, local/adapt-img/640/20x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg?1731715371 1280w, local/adapt-img/750/20x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg?1731528529 1500w" sizes="(min-width: 960px) 960px, 100vw" type="image/jpeg"><source media="(-webkit-min-device-pixel-ratio: 1.5), (min-resolution: 1.5dppx)" srcset="local/adapt-img/320/15x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg@.webp?1731594806 480w, local/adapt-img/640/15x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg@.webp?1731527081 960w, local/adapt-img/750/15x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg@.webp?1731525565 1125w" sizes="(min-width: 960px) 960px, 100vw" type="image/webp"><source media="(-webkit-min-device-pixel-ratio: 1.5), (min-resolution: 1.5dppx)" srcset="local/adapt-img/320/15x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg?1731741228 480w, local/adapt-img/640/15x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg?1731741228 960w, local/adapt-img/750/15x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg?1731741228 1125w" sizes="(min-width: 960px) 960px, 100vw" type="image/jpeg"><source media="(-webkit-min-device-pixel-ratio: 1), (min-resolution: 1dppx)" srcset="local/adapt-img/320/10x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg@.webp?1731599550 320w, local/adapt-img/640/10x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg@.webp?1731530737 640w, local/adapt-img/750/10x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg@.webp?1731526810 750w" sizes="(min-width: 960px) 960px, 100vw" type="image/webp"> <img src='local/adapt-img/750/10x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg?1731531691' class='adapt-img spip_logo' alt="alt" width='750' height='500' itemprop='image' srcset='local/adapt-img/320/10x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg?1731741228 320w, local/adapt-img/640/10x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg?1731694394 640w, local/adapt-img/750/10x/local/cache-vignettes/L750xH500/luis_cabral_nyu_stern_school_of_business_-630bf.jpg?1731531691 750w' sizes='(min-width: 960px) 960px, 100vw' /></picture> </div> <div class="preview__metas"> <time class="preview__meta preview__meta_date date" datetime="2024-11-12 08:30:00"> <span class="date"><span class="dm"><span class="d">12 </span><span class="m">Nov</span></span><span class="y"> 2024</span></span> </time> <meta itemprop="startDate" value="2024-11-12T07:30:00Z"> <meta itemprop="endDate" value="2024-11-12T16:00:00Z"> <span class="preview__meta preview__meta_location" itemprop="location">New York</span> </div> <div class="preview__content"> <a href="en/events/the-global-antitrust-economics-conference-121739" class="view-more view-more_doc"><i class="idc-icon idc-icon_file"></i> See documents</a> </div> <div class="preview__extra"> <ul class="authors"> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/luis-cabral" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Luis Cabral<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/daniel-francis" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Daniel Francis<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/andrew-c-finch" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Andrew C. Finch<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/bilal-sayyed" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Bilal Sayyed<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/fiona-schaeffer" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Fiona Schaeffer<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteur/Aidan-Synnott" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Aidan Synnott<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/alden-abbott" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Alden Abbott<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/mlanoue-ftc-gov" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Marc Lanoue<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/lawrence-j-white" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Lawrence J. White<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/shannon-seitz" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Shannon Seitz<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/morgan-kennedy" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Morgan Kennedy<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/julie-carlson" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Julie Carlson<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/aaron-hoag" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Aaron Hoag<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/thibault-schrepel" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Thibault Schrepel<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/haidee-l-schwartz" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Haidee L. Schwartz<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/mfoschi" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Matteo Foschi<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/bill-baer" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Bill Baer<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/richard-powers" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Richard Powers<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/nadezhda-nikonova" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Nadezhda Nikonova<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/matthew-huppert" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Matthew Huppert<span class="sep"> & </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/avigail-kifer" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Avigail Kifer</span> </a> </li> </ul> </div> </article> </li> <li class="list__item"> <article class="preview preview_event preview_event_article preview_event_simple-alt" id="evenement_6675" itemscope itemtype="http://schema.org/Event" > <header class="preview__header"> <span itemprop="name" class="preview__heading crayon article-titre-120626 "> <a itemprop="url" class="url" href="en/events/antitrust-in-asia-one-size-fits-all-120626"> Antitrust in Asia: One size fits all? </a> </span> </header> <div class="preview__img"> <picture class="adapt-img-wrapper c3162759756 jpg" style="background-image:url(data:image/svg+xml;base64,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)"> 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preview__meta_date date" datetime="2024-11-07 09:00:00"> <span class="date"><span class="dm"><span class="d">7 </span><span class="m">Nov</span></span><span class="y"> 2024</span></span> </time> <meta itemprop="startDate" value="2024-11-07T08:00:00Z"> <meta itemprop="endDate" value="2024-11-07T16:30:00Z"> <span class="preview__meta preview__meta_location" itemprop="location">Hong Kong</span> </div> <div class="preview__content"> <a href="en/events/antitrust-in-asia-one-size-fits-all-120626" class="view-more view-more_doc"><i class="idc-icon idc-icon_file"></i> See documents</a> </div> <div class="preview__extra"> <ul class="authors"> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/huang-yong" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Yong Huang<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/yong-bai" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Yong Bai<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/reiko-aoki" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Reiko Aoki<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/sandra-marco-colino" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Sandra Marco Colino<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/yan-yu" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Yan Yu<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/xin-roger-zhang" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Xin Roger Zhang<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/dayu-man" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Dayu Man<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/davina-garrod" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Davina Garrod<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/lester-lee" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Lester Lee<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/masafumi-shikakura" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Masafumi Shikakura<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/michael-aguinaldo" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Michael Aguinaldo<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/jet-zhisong-deng" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Jet Zhisong Deng<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/peggy-leung" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Peggy Leung<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/kenta-suzuki-53503" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Kenta Suzuki<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/elizabeth-richmond" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Elizabeth Richmond<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/knut-fournier" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Knut Fournier<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/godfrey-lam" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Godfrey Lam<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/philip-monaghan" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Philip Monaghan<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/ka-lam-macy-chung" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Macy Chung<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/felicity-day" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Felicity Day<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/authors/stephen-crosswell" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Stephen Crosswell<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/charles-xiang" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Charles Xiang<span class="sep"> & </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/hee-eun-kim" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Hee-Eun Kim</span> </a> </li> </ul> </div> </article> </li> <li class="list__item"> <article class="preview preview_event preview_event_article preview_event_simple-alt" id="evenement_6684" itemscope itemtype="http://schema.org/Event" > <header class="preview__header"> <span itemprop="name" class="preview__heading crayon article-titre-121477 "> <a itemprop="url" class="url" href="en/events/dinner-in-honour-of-alvin-koh-cccs"> Dinner in honour of Alvin Koh (CCCS) </a> </span> </header> <div class="preview__img"> <picture class="adapt-img-wrapper c948899746 jpg" style="background-image:url(data:image/svg+xml;base64,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)"> <source media="(-webkit-min-device-pixel-ratio: 2), (min-resolution: 2dppx)" srcset="local/adapt-img/320/20x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg@.webp?1730834299 640w, local/adapt-img/640/20x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg@.webp?1730829114 1280w, local/adapt-img/750/20x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg@.webp?1730829098 1500w" sizes="(min-width: 960px) 960px, 100vw" type="image/webp"><source media="(-webkit-min-device-pixel-ratio: 2), (min-resolution: 2dppx)" srcset="local/adapt-img/320/20x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg?1730889310 640w, local/adapt-img/640/20x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg?1730889310 1280w, local/adapt-img/750/20x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg?1730889310 1500w" sizes="(min-width: 960px) 960px, 100vw" type="image/jpeg"><source media="(-webkit-min-device-pixel-ratio: 1.5), (min-resolution: 1.5dppx)" srcset="local/adapt-img/320/15x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg@.webp?1730889310 480w, local/adapt-img/640/15x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg@.webp?1730839379 960w, local/adapt-img/750/15x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg@.webp?1730829108 1125w" sizes="(min-width: 960px) 960px, 100vw" type="image/webp"><source media="(-webkit-min-device-pixel-ratio: 1.5), (min-resolution: 1.5dppx)" srcset="local/adapt-img/320/15x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg?1730889310 480w, local/adapt-img/640/15x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg?1730889310 960w, local/adapt-img/750/15x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg?1730889310 1125w" sizes="(min-width: 960px) 960px, 100vw" type="image/jpeg"><source media="(-webkit-min-device-pixel-ratio: 1), (min-resolution: 1dppx)" srcset="local/adapt-img/320/10x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg@.webp?1730889310 320w, local/adapt-img/640/10x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg@.webp?1730856112 640w, local/adapt-img/750/10x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg@.webp?1730829095 750w" sizes="(min-width: 960px) 960px, 100vw" type="image/webp"> <img src='local/adapt-img/750/10x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg?1730829214' class='adapt-img spip_logo' alt="alt" width='750' height='500' itemprop='image' srcset='local/adapt-img/320/10x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg?1730889310 320w, local/adapt-img/640/10x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg?1730889310 640w, local/adapt-img/750/10x/local/cache-vignettes/L750xH500/dsc_0338-3-c5201.jpg?1730829214 750w' sizes='(min-width: 960px) 960px, 100vw' /></picture> </div> <div class="preview__metas"> <time class="preview__meta preview__meta_date date" datetime="2024-11-04 18:00:00"> <span class="date"><span class="dm"><span class="d">4 </span><span class="m">Nov</span></span><span class="y"> 2024</span></span> </time> <meta itemprop="startDate" value="2024-11-04T17:00:00Z"> <meta itemprop="endDate" value="2024-11-04T20:00:00Z"> <span class="preview__meta preview__meta_location" itemprop="location">Singapore</span> </div> <div class="preview__content"> <a href="en/events/dinner-in-honour-of-alvin-koh-cccs" class="view-more view-more_doc"><i class="idc-icon idc-icon_file"></i> See documents</a> </div> <div class="preview__extra"> <ul class="authors"> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/alvin-koh" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Alvin Koh<span class="sep">, </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/stella-cramer" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Stella Cramer<span class="sep"> & </span></span> </a> </li> <li class="authors__item" itemtype="http://schema.org/Person"> <a href="en/auteurs/elizabeth-richmond" itemprop="url" class="authors__link"> <span itemprop="name" class="authors__name">Elizabeth Richmond</span> </a> </li> </ul> </div> </article> </li> </ul> </div> </aside> </div> </div> <footer class="banner-bottom" id="banner-bottom"> <div class="container"> <div class="banners clearfix format-full position-bas" 1 data-ride="carousel" data-interval="5000"> <div class="banners-inner" role="listbox" style="padding-bottom: 5.33%"> <div class="item active"> <a href="https://www.filigranes.be/philippe-emmanuel-partsch-les-5-travaux-d-europe-une-europe-qui-nous-fera-grandir"><picture class="adapt-img-wrapper c1198031097 png" 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