BRUSSELS, 20 December 2016 - On 21 December, the Court of Justice of the European Union (“CJEU”) will issue its decision in case C-20/15 P - Commission v World Duty Free Group concerning an appeal by the European Commission (“Commission”) against several judgments by the General Court, setting aside two Commission decisions declaring that a Spanish tax scheme constituted state aid. The case centres on the criterion of selectivity, which is one of the constituent elements of the definition of state aid in Article 107(1) TFEU.
“Specifically, tomorrow's judgment will clarify when an advantage conferred by national tax measures constitutes a selective advantage and thus may constitute state aid. The judgment is likely to impact the Commission's ongoing state aid investigations into tax rulings, such as Amazon, and pending litigation concerning the decisions already adopted, including Starbucks, McDonald's and Apple. The fact that the case has been assigned to the Grand Chamber is an indication of the importance of the ruling,” said Dr. Berrisch.
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