Reference : Turnover Taxes Under State Aid Spotlight
Scientific journals : Article
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/38198
Turnover Taxes Under State Aid Spotlight
English
Sinnig, Julia mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
2019
European Taxation
International Bureau of Fiscal Documentation
59
2/3
106-112
No
International
0014-3138
2352-9199
Amsterdam
Netherlands
[en] In 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.
Researchers ; Professionals ; Students
http://hdl.handle.net/10993/38198

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