ALERTS: STATE AID – EUROPEAN UNION – SPAIN – TAX RULING - TAXES - COMPATIBILITY - EXISTING AID

Tax rulings: The Court of Justice of the European Union clarifies its case law on the selectivity of tax measures and confirms the existence of State aid incompatible with the internal market (Banco Santander e.a.)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On 6 October 2021, the Court of Justice of the Union delivered a series of six judgments in Case C-50/19 (Sigma Alimentos Exterior, SL v Commission), in Joined Cases C-51/19 and C-64/19 (World Duty Free Group, SA v Commission and Kingdom of Spain v World Duty Free Group, SA and Commission), in Case C-52/19 (Banco Santander, SA v Commission), in Joined Cases C-53/19 and C-65/19 (Banco Santander e.a v Commission and Kingdom of Spain v Banco Santander and Others) and in Cases C-54/19 (Axa Mediterranean Holding v Commission) and C-55/19 (Prosegur Compañía de Seguridad v Commission). The appeals at issue are part of a series of eight parallel cases seeking the

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  • L’actu-concurrence (Paris)

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Alain Ronzano, Tax rulings: The Court of Justice of the European Union clarifies its case law on the selectivity of tax measures and confirms the existence of State aid incompatible with the internal market (Banco Santander e.a.), 6 October 2021, Concurrences N° 4-2021, Art. N° 102786, www.concurrences.com

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