OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

European Taxation, vol. 57, n. 8 (2017)

7 Pages Posted: 20 Aug 2020 Last revised: 17 Oct 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; University of Cape Town (UCT)

Francisco Alfredo Garcia Prats

Universitat de València

Werner C. Haslehner

Universite du Luxembourg

Volker Heydt

Independent

Eric Kemmeren

Tilburg University; Fiscal Institute Tilburg

Georg Kofler

Vienna University of Economics and Business - Institute for Austrian and International Tax Law

Michael Lang

Vienna University of Economics and Business

Jürgen Lüdicke

PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH

Pasquale Pistone

Vienna University of Economics and Business

Stella Raventos-Calvo

affiliation not provided to SSRN

Emmanuel Raingeard de la Blétière

Independent

Isabelle Richelle

Independent

Alexander Rust

Independent

Rupert Shiers

Independent

Date Written: July 21, 2017

Abstract

This article deals with the decision taken by the Grand Chamber of the Court of Justice of the European Union in World Duty Free Group (formerly Autogrill España); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), on 21 December 2016, following decisions of the General Court of the European Union of 7 November 2014 in Autogrill España and of 7 November 2014 in Banco Santander and Santusa and the Opinion of Advocate General Wathelet of 28 July 2016. The case concerned Spanish tax rules that allowed Spanish enterprises tax amortization of financial goodwill arising from the acquisition of shareholdings in foreign companies, but not from the acquisition of shareholdings in domestic companies. The Grand Chamber reversed the decisions of the General Court and clarified the meaning of selective aid as the term is used in article 107 of the Treaty on the Functioning of the European Union (TFEU) (2007).It held that an aid can be regarded as selective if the national tax measure deviates from the reference framework: it is not necessary to show that the national tax measure actually favours a specific group of undertakings or the production of specific goods.

Keywords: Taxation, Tax law, European taxation

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix and Garcia Prats, Francisco Alfredo and Haslehner, Werner Christof and Heydt, Volker and Kemmeren, Eric and Kofler, Georg and Lang, Michael and Lüdicke, Jürgen and Pistone, Pasquale and Raventos-Calvo, Stella and Raingeard de la Blétière, Emmanuel and Richelle, Isabelle and Rust, Alexander and Shiers, Rupert, OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU (July 21, 2017). European Taxation, vol. 57, n. 8 (2017), Available at SSRN: https://ssrn.com/abstract=3644412 or http://dx.doi.org/10.2139/ssrn.3644412

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

Rietlandpark, 301
Amsterdam, 1019 DW
Netherlands
+31205540100 (Phone)

HOME PAGE: http://https://www.ibfd.org/IBFD-Profiles/Jo-o-F-lix-Pinto-Nogueira

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

Werner Christof Haslehner

Universite du Luxembourg ( email )

Luxembourg

Volker Heydt

Independent

Eric Kemmeren

Tilburg University ( email )

Warandelaan 2
Tilburg, Noord-Brabant 5037AB
Netherlands
+31.13.466.8129/2412 (Phone)
+31.13.466.3073 (Fax)

HOME PAGE: http://www.tilburguniversity.edu/webwijs/show/kemmeren-3.htm

Fiscal Institute Tilburg ( email )

P.O. Box 90153
Tilburg, 5000 LE
Netherlands
+31.13.466.8129/2412 (Phone)
+31.13.466.3073 (Fax)

HOME PAGE: http://www.tilburguniversity.edu/webwijs/show/kemmeren-3.htm

Georg Kofler

Vienna University of Economics and Business - Institute for Austrian and International Tax Law ( email )

Welthandelsplatz 1
Buildind D3
Vienna, VIenna 1020
Austria

Michael Lang

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna, 1020
Austria

Jürgen Lüdicke

PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH ( email )

Wirtschaftsprüfungsgesellschaf
Alsterufer 1
Hamburg, D-20354
Germany

Pasquale Pistone

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

Stella Raventos-Calvo

affiliation not provided to SSRN

Isabelle Richelle

Independent

Alexander Rust

Independent

Rupert Shiers

Independent

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