Add to ORKGIn response to the Commission’s increasingly broad interpretation of State aid rules with regard to national retail and advertising taxes, in the ANGED cases, the ECJ developed its Distribution Casino France case law, applying a restrictive view of the qualification of these taxes as illegal State aid. This article provides an overview of the relevant legal questions raised in the ANGED cases, as well as in the Polish and Hungarian retail sales and advertisement tax cases
Global multinationals such as Apple, Amazon, McDonald’s, and Fiat have come under fire for avoiding ...
The theme of this thesis is the relationship between harmful tax competition measures and prohibited...
peer reviewedThis contribution addresses the interaction of State aid law with transfer pricing rule...
In Commission v Poland (C-562/19) and Commission v Hungary (C- 596/19) the Court of Justice of the E...
Tax rulings are binding decisions that taxpayers may seek from tax authorities to determine in advan...
The European Union was devised to promote competition in the international market environment and en...
In Commission v Poland (C-562/19) and Commission v Hungary (C- 596/19) the Court of Justice of the E...
This talk focuses on the Commission recent decisions requiring certain EU Member States to recover a...
This book is a compilation of contributions exploring the impact of the European Treaty provisions r...
The European Commission has recently begun focus increasingly on the compatibility of Member States’...
The European Commission has recently begun to focus increasingly on the compatibility of Member Sta...
International headlines have been consumed with the proliferation of international tax havens and “s...
European Union (EU) law has played a key role in enforcing the EU BEPS agenda, while also introducin...
The talk examines the recent developments in the field of state aids law as applied to tax rulings g...
Evropska komisija je leta 2013 začela preiskovati prakse izdajanja davčnih stališč držav članic Evro...
Global multinationals such as Apple, Amazon, McDonald’s, and Fiat have come under fire for avoiding ...
The theme of this thesis is the relationship between harmful tax competition measures and prohibited...
peer reviewedThis contribution addresses the interaction of State aid law with transfer pricing rule...
In Commission v Poland (C-562/19) and Commission v Hungary (C- 596/19) the Court of Justice of the E...
Tax rulings are binding decisions that taxpayers may seek from tax authorities to determine in advan...
The European Union was devised to promote competition in the international market environment and en...
In Commission v Poland (C-562/19) and Commission v Hungary (C- 596/19) the Court of Justice of the E...
This talk focuses on the Commission recent decisions requiring certain EU Member States to recover a...
This book is a compilation of contributions exploring the impact of the European Treaty provisions r...
The European Commission has recently begun focus increasingly on the compatibility of Member States’...
The European Commission has recently begun to focus increasingly on the compatibility of Member Sta...
International headlines have been consumed with the proliferation of international tax havens and “s...
European Union (EU) law has played a key role in enforcing the EU BEPS agenda, while also introducin...
The talk examines the recent developments in the field of state aids law as applied to tax rulings g...
Evropska komisija je leta 2013 začela preiskovati prakse izdajanja davčnih stališč držav članic Evro...
Global multinationals such as Apple, Amazon, McDonald’s, and Fiat have come under fire for avoiding ...
The theme of this thesis is the relationship between harmful tax competition measures and prohibited...
peer reviewedThis contribution addresses the interaction of State aid law with transfer pricing rule...