In Republic of Poland v European Commission (Cases T-836/16 and T-624/17) (16 May 2019) the CJEU found that a progressive rate of taxation did not constitute an illegal form of state aid.
In September 2016 a law for the taxation of the retail sector had come into force in Poland. All retailers were liable to pay tax under that law irrespective of their legal status. The tax was based on the turnover of the companies concerned and was progressive in nature. The Commission considered that the new tax was a form of state aid.
The CJEU confirmed that a measure which grants certain undertakings favourable tax treatment which although not involving the transfer of state resources places the recipients in a more favourable financial position than that of other taxpayers constitutes state aid. The court observed that in order to...
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In Republic of Poland v European Commission (Cases T-836/16 and T-624/17) (16 May 2019) the CJEU found that a progressive rate of taxation did not constitute an illegal form of state aid.
In September 2016 a law for the taxation of the retail sector had come into force in Poland. All retailers were liable to pay tax under that law irrespective of their legal status. The tax was based on the turnover of the companies concerned and was progressive in nature. The Commission considered that the new tax was a form of state aid.
The CJEU confirmed that a measure which grants certain undertakings favourable tax treatment which although not involving the transfer of state resources places the recipients in a more favourable financial position than that of other taxpayers constitutes state aid. The court observed that in order to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")