The EU Court of Justice clarifies the conditions in which a legal person liable to pay a tax can plead its incompatibility with the EU State aid rules before a national court (Vodafone)

Wellinger, Markus

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3 Mar 2020

The EU Court of Justice clarifies the conditions in which a legal person liable to pay a tax can plead its incompatibility with the EU State aid rules before a national court (Vodafone)

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References

EU Court of Justice, Vodafone, Case C‑75/18, Press Release, 3 March 2020

EU Court of Justice, Vodafone, Case C‑75/18, Decision, 3 March 2020

On 3 March 2020, the Grand Chamber of the Court of Justice (the “ECJ”) delivered another judgment in the field of taxation and State aid (Vodafone Magyarország Mobil Távközlési Zrt., C-75/18). While this judgment does not substantially develop the case law in this field, it contains useful clarifications with regard to the conditions in which a legal person liable to pay

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Author

Markus Wellinger
Van Bael & Bellis (Brussels)

Belgium 151 contributions 32338 visits

Quotation

Markus Wellinger, The EU Court of Justice clarifies the conditions in which a legal person liable to pay a tax can plead its incompatibility with the EU State aid rules before a national court (Vodafone), 3 March 2020, e-Competitions Tax rulings, Art. N° 94011

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