[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.
Disciplines :
Droit fiscal
Auteur, co-auteur :
SINNIG, Julia ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Co-auteurs externes :
no
Langue du document :
Anglais
Titre :
Turnover Taxes Under State Aid Spotlight
Date de publication/diffusion :
2019
Titre du périodique :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Maison d'édition :
International Bureau of Fiscal Documentation, Amsterdam, Pays-Bas
