Processing...
Continue shopping Go to cart

CFE - Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 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

Country:
CFE
Author:
CFE ECJ Task Force
Issue:
European Taxation, 2017 (Volume 57), No 8
Published:
21 July 2017
This CFE Opinion Statement, submitted to the European Institutions on 29 June 2017, discusses World Duty Free Group (formerly Autogrill España); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), wherein the ECJ held that that an aid can be regarded as selective if the national tax measure deviates from the reference framework: it is not necessary to show that the national tax measure actually favours a specific group of undertakings or the production of specific goods.
 
Order Article