Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

Haslehner, Werner; García Prats, Alfredo; Heydt, Volker; Kemmeren, Eric; Kofler, Georg; Lang, Michael; Lüdicke, Jürgen; Nogueira, João; Pistone, Pasquale; Raventos-Calvo, Stella; Raingeard de la Blétière, Emmanuel; Richelle, Isabelle; Rust, Alexander; Shiers, Rupert

Reference : Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December in World Duty Free...


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/35924

Title :	Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
	García Prats, Alfredo []
	Heydt, Volker []
	Kemmeren, Eric []
	Kofler, Georg []
	Lang, Michael []
	Lüdicke, Jürgen []
	Nogueira, João []
	Pistone, Pasquale []
	Raventos-Calvo, Stella []
	Raingeard de la Blétière, Emmanuel []
	Richelle, Isabelle []
	Rust, Alexander []
	Shiers, Rupert []
Publication date :	Aug-2017
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Peer reviewed :	Yes (verified by ORBi^lu)
Audience :	International
ISSN :	0014-3138
City :	Amsterdam
Country :	The Netherlands
Keywords :	[en] State Aid ; Selectivity ; Tax Aid ; World Duty Free ; Autogrill España ; Banoc Santander
Abstract :	[en] The Confédération Fiscale Européenne welcomes the clarification of the notion of selectivity in the World Duty Free Group decision. It is now clear that a tax measure that derogates from the normal tax scheme can constitute State aid even if the tax measure appears to be general in nature and does not lead to a benefit for a specific predefined group of undertakings. Given the variety of tax rules in each Member State, however, further clarification on the determination of the reference framework, the comparability test and the scope of potential justifications will be necessary.
Target :	Researchers ; Professionals ; Students ; General public
Permalink :	http://hdl.handle.net/10993/35924

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