Turnover Taxes under State Aid Spotlight

Journal
Sinnig, J.
European Union
European Taxation 2019 (Volume 59), No. 2/3
PriceUSD 45

In response to the Commission’s increasingly broad interpretation of State aid rules with regard to national retail and advertising taxes, in the ANGED cases, the ECJ developed its Distribution Casino France case law, applying a restrictive view of the qualification of these taxes as illegal State aid. This article provides an overview of the relevant legal questions raised in the ANGED cases, as well as in the Polish and Hungarian retail sales and advertisement tax cases.