Legal News

When are corporate tax rules incompatible with State aid? (European Commission v World Duty Free Group SA and others)

Published on: 18 January 2017
Published by: LexisPSL
  • When are corporate tax rules incompatible with State aid? (European Commission v World Duty Free Group SA and others)
  • Original news
  • What is this case about?
  • What issues remain for the General Court to consider?
  • How does this judgment deal with the issue of ‘selectivity’ as it applies to tax measures?
  • What is the impact of this case on the application of State aid rules to corporate taxation?
  • How does this judgment indicate how ongoing appeals to recent Commission State aid decisions involving corporate tax will be assessed and will the judgment have an impact on ongoing investigations?

Article summary

Competition analysis: Brussels-based State aid lawyers Maria Segura and Marianne Clayton, partners at Clayton & Segura, consider the background to and judgment in joined cases Commission v World Duty Free Group and Commission v Banco Santander and Santusa. or take a trial to read the full analysis.

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