The EU Court of Justice Advocate General Kokott criticizes the Commission’s approach to progressive taxation in Poland and suggests that the Court dismiss the appeal (Commission / Poland)

On 15 October 2020, Advocate General Kokott delivered her opinion in Case C-562/19 P, Commission v Poland, concerning the appeal of the General Court’s judgment of 16 May 2019 (Joined Cases T-836/16 and T-624/17). The judgment under appeal annulled the Commissions’ decision to open a formal State aid investigation (T-836/16) and the final decision (T-624/17) regarding alleged State aid granted by the Polish retail sector tax on turnover. Advocate General Kokott suggests that the Court dismisses the appeal. The most interesting section of her reasoning concerns the first part of the first ground of appeal, and the definition of the reference

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Auteurs

  • Van Bael & Bellis (Brussels)
  • Van Bael & Bellis (Brussels)

Citation

Francesco Pili, Markus Wellinger, The EU Court of Justice Advocate General Kokott criticizes the Commission’s approach to progressive taxation in Poland and suggests that the Court dismiss the appeal (Commission / Poland), 15 octobre 2020, e-Competitions October 2020, Art. N° 97806

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