CASE COMMENTS: STATE AID – EUROPEAN UNION – RETAIL SECTOR – SELECTIVITY – PROGRESSIVE RATE TAX ON TURNOVER

Notion of aid: The General Court of the European Union annuls a decision of the European Commission stating that a progressive rate tax on retailers’ turnover was selective and constituted State aid (Poland / Commission)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. The judgment of the Court of First Instance of 16 May contains important developments relating to the selectivity of tax aid, an area which is the subject of much controversy and is the subject of evolving case law. In July 2016, Poland introduced a tax on the retail sale of goods to individual consumers, for which retailers are liable, regardless of their legal status. The tax base is the monthly turnover in excess of approximately EUR 4 million. The tax rates comprise two brackets, the first of 0.8% and the second of 1.4%. The Commission considered that incompatible state aid was involved and therefore initiated the formal investigation procedure,

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  • European Commission - Legal Service (Brussels)

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Bruno Stromsky, Notion of aid: The General Court of the European Union annuls a decision of the European Commission stating that a progressive rate tax on retailers’ turnover was selective and constituted State aid (Poland / Commission), 16 May 2019, Concurrences N° 3-2019, Art. N° 91593, pp. 134-137

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