Law-Now
29 Mar 2022 ·
International
Application of State aid law to tax measures: 2021 review and 2022 outlook
1 min read
Authors
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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