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19 Jan 2021 B

The German Parliament announces the publication of the Act against restraints of competition containing several significant adjustments of the draft that was initially put to vote

Tilman Kuhn, Tobias Pesch, Justus Herrlinger, Lars Ole Peterson, Louisa Maier - Witt • January 2021

Yesterday, the 10th amendment to the German Act against Restraints of Competition (Gesetz gegen Wettbewerbsbeschränkungen – "GWB") entered into force, and with it the most substantial overhaul of German competition law in a long time. The new law contains a number of significant adjustments of (...)

19 Jan 2021 B

The German Parliament passes the 10th amendment to the Act against Restraints of Competition which provides modifications and changes in the area of abuse control

Dr. Anne-Kathrin Lauer, Julian Urban, Florian von Schreitter • January 2021

On 14 January 2021, the German parliament passed the long-awaited 10th amendment to the Act against Restraints of Competition (ARC). This came after the governing parties, CDU/CSU and SPD, had submitted a final amendment "at the eleventh hour" which provided for some additional modifications (...)

14 Jan 2021 B

The EU Court of Justice clarifies the application of optional exclusion grounds and the right to self-cleaning (RTS Infra / Aannemingsbedrijf Norré-Behaegel)

Koen T’Syen • January 2021

On 14 January 2021, the Court of Justice of the European Union (CJEU) held that tenderers who find themselves in one of the optional grounds for exclusion referred to in Article 57(4) of Directive 2014/24/EU of 26 February 2014 on public procurement (the Directive) are only obliged to (...)

7 Jan 2021 B

The Canadian Competition Authority closes its investigation into an alleged conspiracy by large media companies (Postmedia / Torstar)

Julie Mouris, Gavin Murphy • January 2021

Introduction Canada’s Competition Bureau (‘the Bureau’), which assists the Commissioner of Competition (‘the Commissioner’) in the administration and enforcement of the Competition Act (‘the Act’), announced on 7 January 2021 that the Commissioner closed the investigation into Postmedia Network (...)

23 déc. 2020 eB

La réparation des préjudices causés par les pratiques anticoncurrentielles - 2e ed. Section 2. Caractères du dommage réparable et types de préjudices réparables

Jean-François Laborde, Rafael P. Amaro

Recueil de décisions commentées – R. Amaro et J.-F. Laborde 167 Conditions de la responsabilité civile Outremer Télécom est aussi déboutée sur un autre chef de préjudice qui, à ses dires, découlerait d'une pratique fidélisante. Ce qui est intéressant ici c'est que l'Autorité n'avait pas statué sur cette (...)

23 déc. 2020 eB

La réparation des préjudices causés par les pratiques anticoncurrentielles - 2e ed. Chapitre 3. Preuve
Section 1. Administration de la preuve

Jean-François Laborde, Rafael P. Amaro

Recueil de décisions commentées – R. Amaro et J.-F. Laborde 85 Chapitre 3 Preuve A. État de la question Le contentieux de la réparation des préjudices de concurrence – comme d'autres matières réputées complexes – pose d'épineuses difficultés de preuve. Il y a, à cet état de fait, au moins trois (...)

18 Dec 2020 B

The Turkish Administrative Court renders decisions setting the bar for the standard of proof for abuse of dominance (Sahibinden.com) (Enerjisa)

Merve Öner Kabadayı, Gönenç Gürkaynak, Ceren Özkanlı Samlı, Büşra Kirişçioğlu, Ece Cebecioğlu • December 2020

In 2019 and 2020, Turkish administrative courts handed down noteworthy judgments concerning two particular decisions of the Turkish Competition Board (“Board”). In both of these cases, namely the (i) Sahibinden Bilgi Teknolojileri Pazarlama ve Tic. A.Ş. (“Sahibinden”) judgment rendered by the Ankara (...)

9 Dec 2020 B

The Danish Government proposes a new competition act entailing several extensive and intrusive changes to the current one as a part of the implementation of the ECN+ directive

Alexander Brøchner, Morten Nissen • December 2020

As a part of the implementation of the ECN+ Directive, a new competition act has been proposed by the Danish Government. The proposed competition act entails several extensive and intrusive changes to the current competition act. Accordingly, companies should be aware that these amendments will (...)

23 Nov 2020 B

The Brussels Court of Appeal annuls Competition Authority’s decision rejecting a football club’s request for interim measures (Virton / RBFA)

Peter L’Ecluse, Valérie Lefever • November 2020

In a judgment delivered on 23 September 2020, the Markets Court of the Brussels Court of Appeal (Marktenhof / Cour des marchés) (the Markets Court) annulled the decision adopted on 29 June 2020 by the Competition College (Mededingingscollege / Collège de la concurrence) of the Belgian Competition (...)

20 Nov 2020 C

Anticompetitive object and effect: Does the recent EU case law bring clarity or fresh doubts?

Luca Prete, Xavier Boutin, Estelle Jegou

Webinar of the "Law & Economics" Series organised by Concurrences, in partnership with Positive Competition and White & Case, with Luca Prete (Référendaire, European Court of Justice), Xavier Boutin (Founding Partner, Positive Competition) and Estelle Jégou (Counsel, White & (...)

19 Nov 2020 B

The Belgian Competition Authority imposes interim measures requested by a football club following an appeal judgment (Virton / RBFA)

Peter L’Ecluse, Valérie Lefever • November 2020

On 19 November 2020, the Competition College (Mededingingscollege / Collège de la concurrence) of the Belgian Competition Authority (Belgische Mededingingsautoriteit / Autorité belge de la Concurrence - the BCA) imposed interim measures on the Royal Belgian Football Association (the RBFA) at the (...)

19 nov. 2020 R

Distribution sélective : La Cour d’appel de Paris rappelle que la protection d’un réseau de distribution sélective suppose la preuve de son existence (Europe Watch / Amazon)

Nicolas Éréséo • N° 1-2021 • pp. 146-147

Après avoir constaté la vente de ses produits sur les “marketplaces” exploitées par Amazon, une société néerlandaise titulaire de la marque Cluse et spécialisée dans la conception, la fabrication et la commercialisation de montres et bijoux demande et obtient en référé la cessation de l’activité (...)

18 nov. 2020 R

Charge de la preuve : La Cour de cassation rend un arrêt concernant l’application d’un contrat de distribution exclusive (Tesmec / Eurofor)

Alain Ronzano • N° 1-2021

Parmi les décisions rendues par la Chambre commerciale de la Cour de cassation le 18 novembre 2020 figure un intéressant arrêt concernant l’application d’un contrat de distribution exclusive. Au cas d’espèce, un fabricant italien de trancheuses avait accordé à une société française l’exclusivité de (...)

18 Nov 2020 B

The EU General Court confirms the Commission’s decision finding that a national rail company abused its dominant position on the market (Lietuvos geležinkelai)

Gönenç Gürkaynak, Barış Yüksel, Baran Can Yıldırım, Zeynep Ayata Aydoğan • November 2020

The Factors Affecting the Use of Essential Facilities Doctrine in Light of the Lithuanian Railway v Commission Decision: A Comparison with the Turkish Practice and Potential Implications 1) Introduction On November 18, 2020, the General Court of the European Union (“General Court”) upheld the (...)

18 nov. 2020 R

Barrières à l’entrée : Le Tribunal de l’Union européenne confirme la décision de la Commission européenne dans l’affaire du démantèlement d’une portion de voie de chemin de fer en Lituanie pour faire obstacle à l’entrée d’un concurrent (Lietuvos geležinkeliai)

Frédéric Marty • N° 1-2021 • pp. 131-134

Le Tribunal rejette un recours de l’opérateur historique ferroviaire lituanien contre une la décision de la Commission du 2 octobre 2017 (aff. AT.39813 Baltic Rail) qui l’avait sanctionné pour avoir démanteler une infrastructure entre la Lituanie et la Lettonie faisant obstacle à un contrat entre une (...)

13 Nov 2020 B

The UK Competition Appeal Tribunal supports the Competition Authority’s approach to estimating the merger effects on consumers but finds that it did not gather enough information about the impact of COVID-19 on the merger (JD Sports / Footasylum)

UK Competition Authority • November 2020

CMA considers next steps in JD Sports/Footasylum merger* The CMA is considering its next steps following today’s Competition Appeal Tribunal judgment in the JD Sports/Footasylum case. JD Sports had appealed the Competition and Market Authority’s (CMA) final decision to block its takeover of (...)

13 Nov 2020 B

The UK Competition Appeal Tribunal dismisses the Competition Authority’s decision and authorizes the acquisition of a company in the sports retailing sector in light of the COVID-19 pandemic (JD Sports / Footasylum)

Catherine Gordley • November 2020

On 13 November 2020, the UK Competition Appeal Tribunal (“CAT”) upheld an appeal brought by JD Sports against the Competition and Markets Authority’s (“CMA”) decision to prohibit its already completed acquisition of rival retailer Footasylum. On 6 May 2020, the CMA had blocked the merger between the (...)

13 Nov 2020 B

The UK Competition Appeal Tribunal upholds the appeal brought by a company for a merger in the sport retail sector in light of the COVID-19 pandemic (JD Sports / Footasylum)

Steven Vaz, Tom Punton • November 2020

On 13 November 2020, the UK Competition Appeal Tribunal ("CAT") published its judgment in relation to the merger of JD Sports and Footasylum. The merger was prohibited by the UK Competition and Markets Authority ("CMA") in May, but JD Sports appealed. The CAT partially upheld the appeal and the (...)

11 Nov 2020 B

The UK Court of Appeal clarifies the ability of parties that settle EU Commission antitrust investigations to challenge the Commission’s findings in follow-on damages actions (Trucks cartel)

Jonathan Kelly, Nicholas Levy, Paul Gilbert, Paul Stuart, Fay Davies • November 2020

The Court of Appeal has handed down an important judgment clarifying the ability of parties that settle European Commission (Commission) antitrust investigations to challenge the Commission’s findings in follow-on damages actions. The judgment concerns an appeal relating to a preliminary issue (...)

11 Nov 2020 B

The UK Court of Appeal dismisses an appeal relating to the evidential weight to be given to recitals to an EU Commission infringement decision issued under the settlement procedure (Trucks cartel)

Euan Burrows, Max Strasberg • November 2020

On 11 November 2020, the Court of Appeal emphatically dismissed an appeal brought by five truck manufacturers against a judgment of the Competition Appeal Tribunal ("CAT") handed down in March 2020 relating to the evidential weight to be given to recitals to a European Commission infringement (...)

1 Nov 2020 R

No need to bang on the table

Anthony M. Collins • N° 4-2020 • pp. 2-4

Two recent judgments delivered by the General Court of the EU show that where applicants challenge the facts underlying a Commission decision in the field of competition law, the Commission is required to prove those facts on pain of the annulment of that decision. In that context the General (...)

1 Nov 2020 R

Croatia: Topical issues in the current competition law

Siniša Petrović, Marijana Liszt, Petra Kontić • N° 4-2020 • pp. 258-263

This paper discusses current developments in competition law in Croatia by reviewing some of the most relevant issues in these unprecedented times. One of them concerns the recent decisions of the Croatian Constitutional Court by which several judgments of the Administrative Court were quashed. (...)

29 Oct 2020 B

The EU Court of Justice Advocate General Tanchev thinks the Court should dismiss the appeal of the Commission against the judgment of the General Court on support measures adopted by an Italian consortium of banks for the benefit of one of its members (Banca Popolare di Bari / Fondo interbancario di tutela dei depositi / Banca d’Italia)

European Court of Justice • October 2020

According to Advocate General Tanchev, the Court should dismiss the appeal of the Commission against the judgment of the General Court on support measures adopted by an Italian consortium of banks for the benefit of one of its members* The General Court was right in considering that those (...)

20 Oct 2020 B

The US DoJ files an antitrust complaint against a search engine for abuse of dominant position (Google)

Andrew Cook, Robert McKenna • October 2020

On October 20, the U.S. Department of Justice filed its long-awaited antitrust complaint against Google, joined by 11 state Attorneys General (Arkansas, Florida, Georgia, Indiana, Kentucky, Louisiana, Mississippi, Missouri, Montana, South Carolina, and Texas). The lawsuit was filed in the U.S. (...)

15 Oct 2020 B

The German Federal Court of Justice rules on burden of proof for showing exhaustion of trade mark right (Amazon / Coty)

Katharina Bongs • October 2020

On 15 October 2020, the German Federal Court of Justice (“FCJ”) issued a judgment on the burden of proof for showing the exhaustion of trademark rights in a case pitting Coty against Amazon. After having made a test purchase from Amazon of two bottles of a perfume bearing the “JOOP!” trademark on (...)

6 Oct 2020 B

The Ankara Administrative Court upholds the fines imposed by the Competition Authority on two electricity sales companies for abuse of dominance and annuls it for a third company (RESCs / AYEDAŞ)

Gönenç Gürkaynak, Barış Yüksel, Baran Can Yıldırım • October 2020

(1) Introduction In 2018, in its Enerjisa decision, the Turkish Competition Board (“ Board ”) had imposed administrative fines amounting to a total of TRY 143 million on three retail electricity sales companies (namely AYESAŞ, BAŞKENT and TOROSLAR) (together, the “ RESCs ”) and one electricity (...)

5 Oct 2020 B

The EU General Court annuls in part the Commission’s inspection decisions following suspicions of anticompetitive practices by several French undertakings in the distribution sector (Casino, Guichard-Perrachon / Achats Marchandises Casino) (Intermarché Casino Achats) (Les Mousquetaires / ITM Entreprises)

General Court of the European Union • October 2020

The General Court annuls in part the Commission’s inspection decisions following suspicions of anticompetitive practices by a number of French undertakings in the distribution sector* The Commission has failed to show that it had sufficiently strong evidence to suspect exchanges of information (...)

5 Oct 2020 B

The EU General Court partially annuls the decisions of the Commission to order dawn raids of a number of French retailers (Casino, Guichard-Perrachon / Achats Marchandises Casino) (Intermarché Casino Achats) (Les Mousquetaires / ITM Entreprises)

Peter Citron • October 2020

Partial annulment of European Commission decisions to order dawn raid inspections* On 5 October 2020, the General Court of the European Union (GC) partially annulled decisions of the European Commission (EC) to order on-the-spot inspections (dawn raids) of a number of French retailers.. The (...)

5 Oct 2020 B

The EU General Court partially annuls Commission’s decision authorizing unannounced dawn raids to be carried out at the headquarters of two French food retail chains (Casino, Guichard-Perrachon / Achats Marchandises Casino) (Intermarché Casino Achats) (Les Mousquetaires / ITM Entreprises)

Mélanie Thill-Tayara, Laure Arnaud, Marion Provost • October 2020

In three recent judgments issued on 5 October 2020, the General Court of the European Union ("GCEU") partially annulled the European Commission’s ("Commission") decisions of February 2017 which had authorized onsite unannounced inspections ("dawn raid”) to be carried out at the headquarters of (...)

5 Oct 2020 B

The EU General Court partially annuls the Commission decision ordering inspections at French food retail chains headquarters (Casino, Guichard-Perrachon / Achats Marchandises Casino) (Intermarché Casino Achats) (Les Mousquetaires / ITM Entreprises)

Michaël Cousin • October 2020

On 5 October 2020, the EU General Court ("GC") partially annulled European Commission ("Commission") decisions ordering inspections at ITM and Casino’s premises in 2017 following suspicions of illegal anticompetitive exchanges of competitively sensitive information. WHAT YOU NEED TO KNOW - KEY (...)

5 Oct 2020 B

The EU General Court partially annuls decisions ordering dawn raids at the headquarters of two French food retail chains (Casino, Guichard-Perrachon / Achats Marchandises Casino) (Intermarché Casino Achats) (Les Mousquetaires / ITM Entreprises)

Johan Ysewyn, Philip Olszewski • October 2020

In three related judgments of October 5, 2020 (T-249/17, T-254/17 and T-255/17) the General Court (the “GC”) partially annulled European Commission inspection decisions which were the basis for dawn raids on several French retailers. The judgments further develop the position adopted in Czech (...)

5 Oct 2020 B

The EU General Court partially annuls the Commission inspection decisions ordering several French undertakings active in the distribution sector to submit to dawn-raid inspections (Casino, Guichard-Perrachon / Achats Marchandises Casino) (Intermarché Casino Achats) (Les Mousquetaires / ITM Entreprises)

Lucia Antonazzi, Federico Marini Balestra • October 2020

In October 2020, the General Court of the European Union (GC) issued an important decision in the joined Casino cases which promises to ensure that competition investigations will be more robust and afford greater protection to companies‘ rights. Both the European Commission (EC) and companies (...)

30 sept. 2020 R

Règles de paiement : La Cour de cassation exige une analyse au moins sommaire par les juridictions, des éléments de preuve à l’appui d’une action en concurrence déloyale pour non-respect de la règlementation des délais de paiement (Agora / Speed Rabbit Pizza, Domino’s Pizza France et DPFC)

Jean-Michel Vertut • N° 4-2020

Faits. Les sociétés Speed Rabbit pizza (ci-après « Rabbit ») et Domino’s pizza France (ci-après « Domino ») sont spécialisées dans la vente de pizzas livrées et à emporter. Elles exercent leur activité à travers un réseau de franchise. Une filiale de Domino, la société DPFC (ci-après « DPFC »), par ailleurs (...)

23 Sep 2020 C

Global Antitrust Hot Topics #1 Mergers: A Definitive Need for Reform?

Hanna Anttilainen, Peter Davis, Catriona Hatton, Stephen Weissman, Adam Shulman

1st Webinar of the « 8th Global Antitrust Hot Topics Conference » organised by Concurrences, in partnership with Baker Botts and Cornerstone Research, with Hanna Anttilainen (Head of Unit - Mergers, DG COMP), Peter Davis (Senior Vice President, Cornerstone Research), Catriona Hatton (Partner, (...)

23 Sep 2020 B

The German Federal Court of Justice rules on passing-on defence in damages claims proceedings following a sanctioned cartel in the rail market (Rail cartel)

Katharina Bongs • September 2020

In a recently published judgment of 23 September 2020, the German Federal Court of Justice (“FCJ”) ruled once again on the private damages claims of a public transport company following on from the Federal Cartel Office’s rail track cartel decision (see VBB on Competition Law, Volume 2012, No. 7 (...)

23 Sep 2020 B

The German Federal Court of Justice rules on a damages claim following a Commission decision sanctioning a cartel of truck manufacturers (Trucks cartel)

Maria Held, Michael Holzhäuser • September 2020

In a decision of 23 September 2020, published early January 2021, the German Federal Court of Justice ("BGH") rejected a follow-on damages claim filed against Daimler in relation to the European Commission’s ("Commission") Trucks decision. This is the first time that the highest German civil (...)

17 Sep 2020 C

The future of EU and UK merger control enforcement

Tom Smith, Frederic Depoortere, Guillaume Loriot, Lorenzo Coppi, Giorgio Motta

Webinar of the "Law & Economics" Series organised by Concurrences, in partnership with Compass Lexecon and Skadden, with Guillaume Loriot (Director - Markets and cases II: Information, Communication and Media, DG COMP), Tom Smith (Legal Director, Competition and Markets Authority), Lorenzo (...)

7 sept. 2020 R

Nouvelle-Calédonie : L’Autorité de la concurrence de la Nouvelle-Calédonie adopte deux décisions concernant un accord exclusif d’importation de fait dans le secteur des glaces industrielles (Ysco, Serdis)

Clément Echard • N° 1-2021 • pp. 222-225

Dans les territoires ultramarins, les monopoles d’importation non justifiés par l’intérêt des consommateurs sont prohibés. En effet, ce type de pratiques éliminent la concurrence intramarque, cloisonnent artificiellement les marchés et in fine contribuent à la cherté de la vie en Outre-mer. Les (...)

3 Sep 2020 B

Due process in European law: a post-judicial view

Ian Forrester, Nicholas Forwood • Due Process Research Program

We each began professional life as advocates, zealous in our support of the causes upon which we were engaged. Each of us had the huge good fortune to work on big cases with good teachers, giants of the bar, and then the even huger fortune to work in professional maturity with skilled (...)

27 Aug 2020 B

Class actions & competition law: an overview of EU and national case law

Michael D. Hausfeld, Anthony Maton, David R. Wingfield • Class actions

In response to the growing global integration of economies and commerce, and the necessary desire for predictability and certainty in international laws governing rules of business conduct, legislatures, parliaments and courts have developed procedural devices to provide access to justice in (...)

11 Aug 2020 B

The US Court of Appeals for the Ninth Circuit strikes down sweeping injunction against semiconductor company and reins in expansive interpretation of Sherman Act (Qualcomm)

Matthew Martino, Tara L. Reinhart, Steven C. Sunshine, Julia K. York • August 2020

On August 11, 2020, the U.S. Court of Appeals for the Ninth Circuit decisively reversed the Federal Trade Commission’s (FTC or Commission) controversial district court win challenging Qualcomm’s licensing practices. In rejecting every aspect of the lower court’s decision, the Ninth Circuit panel (...)

11 Aug 2020 B

The US Court of Appeals for the Ninth Circuit overturns a ruling finding that a semiconductor company’s licensing practice abused dominant position (Qualcomm)

Logan M. Breed, Edith Ramirez, Suparna Reddy, Labeat Rrahmani • August 2020

On 11 August 2020, a panel of the U.S. Court of Appeals for the Ninth Circuit (“Ninth Circuit”), in a unanimous opinion by Judge Callahan, reversed the U.S. Federal Trade Commission’s (“FTC’s”) win in the district court against Qualcomm Inc. (“Qualcomm”) and upheld Qualcomm’s licensing practices, (...)

30 Jul 2020 B

Cartels in the utility sectors: An overview of EU and national case law

Peter Alexiadis • Utilities & Cartels

Events over the past few years in liberalised utility sectors have brought into sharp focus the relative importance of the public sector either as the unwitting facilitator of collusive practices or as the party harmed most directly by such practices because it accounts for a significant (...)

30 juil. 2020 R

Italie : Le Tribunal de Milan se prononce sur l’étendue de la valeur probatoire de la décision de l’Autorité de concurrence et les conséquences au civil (SEA)

Silvia Pietrini • N° 1-2021 • pp. 229-230

Par un jugement du 30 juillet 2020, publié le 9 décembre dernier, la section spécialisée des entreprises du Tribunal de Milan s’est prononcée sur l’étendue de la valeur probatoire de la décision de l’Autorité de concurrence et les conséquences au civil dans le cadre d’une action lancée consécutivement à (...)

22 juil. 2020 R

Informations confidentielles : La Commission européenne publie une communication destinée aux juridictions nationales pour traiter la divulgation d’informations confidentielles dans les actions de mise en œuvre privée du droit de la concurrence

Alexandre Lacresse • N° 4-2020 • p. 200

Dans le prolongement de la directive n° 2014/104 concernant les actions en dommages et intérêts du fait des pratiques anticoncurrentielles, la Commission européenne a adopté une communication relative à la protection des informations confidentielles par les juridictions nationales dans les procédures (...)

20 Jul 2020 B

The Italian Supreme Administrative Court refers to the EU Court of Justice questions concerning the interpretation and application of Art. 102 TFEU following an abuse of dominance in the electricity market (Enel)

Federico Marini Balestra, Lucia Antonazzi • July 2020

On 20 July, the Italian Supreme Administrative Court (Consiglio di Stato, CDS) referred to the Court of Justice (CJ) several questions concerning the interpretation and application of Article 102 TFEU. In the context of the dispute following the Italian Competition Authority’s decision to (...)

15 Jul 2020 B

The EU General Court annuls the Commission’s decision regarding the Irish tax rulings in favour of a Big Tech firm (Apple)

General Court of the European Union • July 2020

The General Court of the European Union annuls the decision taken by the Commission regarding the Irish tax rulings in favour of Apple* The General Court annuls the contested decision because the Commission did not succeed in showing to the requisite legal standard that there was an advantage (...)

15 Jul 2020 B

The EU General Court strikes down the Commission’s decision ordering Ireland to recover €13 billion from a big tech company for illegal State aid (Apple)

Richard Sultman, Sean Mernagh, François-Charles Laprévote • July 2020

On July 15, 2020, the European Union’s second- highest court, the General Court (the “Court”), annulled the 2016 decision of the European Commission (the “Commission”) ordering Ireland to recover €13 billion (€14.3 billion with interest) in back-taxes from Apple which the Commission considered to be (...)

15 Jul 2020 B

The EU General Court annuls the Commission’s decision concerning the tax rulings in favor of a Big Tech company (Apple)

Markus Wellinger, Francesco Pili • July 2020

On 15 July 2020, the General Court (the “GC”) annulled the European Commission’s (the “Commission”) decision of 30 August 2016 concerning tax rulings adopted by the Irish authorities in relation to two companies forming part of the Apple Group (the “Contested Decision”). The Contested Decision found (...)

15 juil. 2020 R

Rescrit fiscal : Le Tribunal de l’Union européenne annule une décision de la Commission européenne relative aux rescrits fiscaux irlandais pour défaut de preuve d’un avantage (Apple)

Jacques Derenne, Caterina Romagnuolo • N° 4-2020 • pp. 184-189

Suite de la saga des affaires de “tax ruling” / rescrits fiscaux et aides d’État. Après les annulations de la décision relative aux “profits excédentaires” (Belgique – arrêt frappé de pourvoi et décision annulée en cours de réfection) et de la décision “Starbucks” (Pays-Bas – pas de réfection en vue), c’est (...)

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