State Aid

James Anderson , Niels Baeten , Nathaniel Carden , Elizabeth Malik , Giorgio Motta , Vanessa Johnson , Ketevan Zukakishvili (Skadden)

Your Homework Will Be Graded: The ECJ’s Apple Decision and Its Implications for International Tax

November 7, 2024

This blog post was first published on the Kluwer Competition Law Blog. On September 10, 2024, the European Court of Justice (ECJ or Court) sided with the European Commission (Commission) and ruled…

Ben Kiekebeld (General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)

The Contents of EC Tax Review, Volume 33, Issue 01, 2024

January 31, 2024

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Joachim Englisch, Dynamic References to International Soft Law Agreements:…

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 51, Issue 03, 2023

February 28, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Leonie Fischer, Jessica M. Müller & Christoph Spengel, The Distorting…

Hugo Lopez Lopez (Public University of Navarre; Institute for Advanced Research in Business and Economics (INARBE); Guest Researcher at the WU – Vienna University of Economics and Business))

The CJEU’s Ruling in the FIAT Case: One Light but Still Many Shadows

December 5, 2022

State aid law is closely linked to the Treaty on the Functioning of the European Union (TFEU) commitment to creating, maintaining, and strengthening a common market in which competition is not…

William Byrnes (Texas A&M University Law)

You Say 'Tomato' and I say "Tomato". Whose Arm's Length Standard?

November 9, 2022

"It follows that only the national law applicable in the Member State concerned must be taken into account in order to identify the reference system for direct taxation, that identification being…

Bas Jorissen (Archipel Tax Advice)

Réal Club de State Aid: Spanish Football, the Cup with the Big Ears and Tax Benefits. Lights on.

February 16, 2021

The Champions League is back in town and tonight, its iconic hymn echoes through the speakers of Europe’s greatest clubs’ mostly empty stadiums: "Die Meister! Die Besten! Les grandes équipes! The…

Raymond Luja (Maastricht University)

The EU-UK Trade and Cooperation Agreement and UK Tax Subsidies: No Recovery after Brexit?

January 21, 2021

After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to…

Theo Koelman (Taxdirector.nl)

The Apple Case – Can You Sell What You Don’t Own?

September 11, 2020

With the General’s Court ruling on July 15, 2020, a first step has been taken in the question whether the Irish government has provided Apple with State Aid. So far, the General Court has ruled that…

Dimitrios Kyriazis (Athens Law School)

Apple: One Case to Rule Them All

July 22, 2020

Some cases just have it all; the Apple case is one of them. First, size: at more than thirteen billion euros, the recovery order Ireland had to enforce dwarfed the previously biggest one (EDF, at…