Article (Scientific journals)
Turnover Taxes Under State Aid Spotlight
Sinnig, Julia
2019In European Taxation, 59 (2/3), p. 106-112
 

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Abstract :
[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 :
Tax law
Author, co-author :
Sinnig, Julia  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
English
Title :
Turnover Taxes Under State Aid Spotlight
Publication date :
2019
Journal title :
European Taxation
ISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
Volume :
59
Issue :
2/3
Pages :
106-112
Focus Area :
Law / European Law
Available on ORBilu :
since 10 January 2019

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