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La selettività negli aiuti fiscali: estensione della nozione e limiti alla discrezionalità fiscale nazionale

Insight

Abstract: Selectivity is a tricky notion when applied to fiscal aid, mostly because of the peculiar structure of this type of aid. As recent tax ruling cases (such as Apple, Fiat and Starbucks) have shown, the definition of the notion of fiscal aid is becoming crucial in determining the relationship between supranational...

Has the Commission Taken Too Big a Bite of the Apple?

Insight

Abstract: On 30 August 2016, the European Commission concluded that Ireland granted undue tax benefits of up to Euro 13 billion to Apple and ordered the recovery of the – allegedly – illegal State Aid. This Insight criticises the Commission’s approach in the Apple case as well as in other recent State aid cases. The Commission’s approach is...

Of Surcharges and Supervision: German Renewable Energy Act Is State Aid

Insight

Abstract: Germany's former law on renewable energy constitutes State aid illegal under EU law. The General Court dismissed Germany’s action for annulment of a Commission Decision, finding that a renewable energy surcharge payable by electricity consumers for the benefit of those electricity producers using renewable sources effectively equalled the...