European Union - Turnover Taxes under State Aid Spotlight
- European Union
- J. Sinnig
- European Taxation, 2019 (Volume 59), No 2/3
- 9 January 2019
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.