CASE COMMENTS: STATE AID - EUROPEAN UNION - PROGRESSIVE TAX - SELECTIVITY

Selectivity: The Court of Justice of the European Union confirms the annulment of decisions of the European Commission stating that progressive rate taxes on the turnover were selective and constituted State aids (Commission / Poland ; Commission / Hungary)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. In its judgments on appeal, the Court confirmed the analysis of the Court of First Instance (TFEU, 16 May 2019, Poland v Commission, T-836/16 and T-624/17, EU :T :2019 :338, Concurrences 3-19and TFEU, 27 June 2019, Hungary v Commission, T-20/17, EU :T :2019 :448), which had led to the annulment of Commission decisions classifying progressive turnover taxes as aid. The main question put to the Court was whether progressive turnover taxes were selective in nature insofar as they hit large companies more than small ones without any real justification. The Commission took the view that the progressive nature of turnover taxes did not correspond to taxation

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  • European Commission - Legal Service (Brussels)

Quotation

Bruno Stromsky, Selectivity: The Court of Justice of the European Union confirms the annulment of decisions of the European Commission stating that progressive rate taxes on the turnover were selective and constituted State aids (Commission / Poland ; Commission / Hungary), 16 March 2021, Concurrences N° 2-2021, Art. N° 100553, pp. 135-137

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