Reference : Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December in World Duty Free...
Scientific journals : Article
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
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 mailto [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 []
European Taxation
International Bureau of Fiscal Documentation
Yes (verified by ORBilu)
The Netherlands
[en] State Aid ; Selectivity ; Tax Aid ; World Duty Free ; Autogrill España ; Banoc Santander
[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.
Researchers ; Professionals ; Students ; General public

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