state aid

Legitimate Expectation of Consistent Interpretation of EU State Aid Law: Recovery in State Aid Cases Involving Advanced Pricing Agreements on Tax

Authors: Clement Mifsud-Bonnici
Published on April 24, 2017
Tags: ,
Practices: Taxation
This article was first published in the Journal of European Competition Law & Practice, Volume 8, Issue 7, September 2017

The EU State aid rules are under the world's spotlight with the European Commission's (the ‘Commission’) recent decision that Ireland has to recover up to €13bn plus interest from Apple.

State aid considerations in relation to progressive rates of taxation

Authors: Christina Scicluna
Published on August 1, 2019
In a judgment of the General Court (EGC), delivered on the 27th June 2019, the General Court considered the application put forward by Hungary seeking to annul a Commission Decision (EU) 2017/329 of the 4th November 2016 relating to the implementation by Hungary on a taxation imposed on advertisement relating to broadcasting or publication of advertisements specifically in relation to those persons who make advertisements public (newspapers, audiovisual media, billposters).