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State aid & taxation: an overview of EU and national case law

This Special Issue collects all contributions available in the e-Competitions database relating to State aid and taxation. This topic has been at the source of many a heated debate. When reviewing the existing European Commission (‘Commission’) decisional practice and the case-law of the European Courts, it is clear that the final outcome of an investigation started by the Commission is difficult to predict, even though the key concepts for State aid and taxation in the meantime appear to be clearly defined. 1. Introduction The list of contributions starts with a discussion of a judgment of the French Administrative Court, rendered on 2 June 1993, and the subsequent evolutions in that French case-law, with regard to the consequences of the legality of tax measures that constitute State

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  • McDermott Will & Emery (Brussels)

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Hendrik Viaene, State aid & taxation: an overview of EU and national case law, 30 September 2021, e-Competitions State aid & taxation, Art. N° 102105

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