Taxation and State Aid – Recent Case Law on Progressive Turnover Taxes

In this article, the author, in light of the 60th anniversary of European Taxation, reflects on 60 years of State aid case law. In particular, he highlights the two ECJ decisions of 16 March 2021 in Commission v. Poland and Commission v. Hungary, wherein the ECJ determined that the Polish and Hungarian taxes at issue, which apply a progressive tax rate on turnover, do not contradict the EU State aid rules.