Reference : Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty...
Scientific journals : Article
Analysis of case law/Statutory reports
Law, criminology & political science : Tax law
Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU
CFE ECJ task Force []
Richelle, Isabelle mailto [Université de Liège - ULiège > Département de droit > Droit fiscal >]
European Taxation
International Bureau of Fiscal Documentation
European Taxation Journal
Yes (verified by ORBi)
[en] World Duty Free Group ; C-20/15 ; C-21/15
[en] This CFE Opinion Statement, submitted to the European Institutions on 29 June 2017, discusses World Duty Free Group (formerly Autogrill España); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), wherein the ECJ held that that an aid can be regarded as selective if the national tax measure deviates from the reference framework: it is not necessary to show that the national tax measure actually favours a specific group of undertakings or the production of specific goods.
ECJ Task Force of Fiscal Documentation ; TaxInstitute de l'Université de Liège
CFE (Confederation Fiscale Europeenne)
Researchers ; Professionals ; Students
The members of the Task Force are: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingéard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers.

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