In a recent judgment of November 2023, the Grand Chamber of the Court of Justice of the EU brought some important clarifications as to how the State Aid rules must be applied by the European Commission to tax rulings by national tax authorities.
Most importantly, the Court underlined the importance of correctly defining the reference system when assessing the selectivity of the advantage resulting from a tax ruling.
Our competition partner Sebastien Engelen and junior associate Daniel Murray had the pleasure of analysing this judgment in the most recent edition of RDC - TBH, available at Revue de Droit Commercial Belge - Tijdschrift voor Belgisch Handelsrecht - RDC - TBH.
#stateaid #EuropeanCourtOfJustice #CJEU #competitionlaw #contrastpublications #contrastupdate
Related insights
View all insights
In for more news?
Why sign up for our newsletter? Because we keep things clear – without any heavy legal jargon. ‘In the Picture’ delivers concise updates on legal developments and practical insights that you can actually use.
One newsletter per month, in English, French and Dutch.
