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Application of State aid law to tax measures: 2021 review and 2022 outlook

29/03/2022

By several rulings issued in 2021, the Court of justice of the EU (CJEU) has specified its case-law on the verification of two requirements for tax measures to fall within the scope of State aid: the conditions related to advantage and selectivity. We aim to look...

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Authors

Portrait ofEleni Moraïtou
Eleni Moraïtou
Counsel
Paris
Portrait ofAriane Rolin
Ariane Rolin
Paris