Commission v Poland C-562/19 P: Turnover Taxation and State Aid Law

Highlights & Insights on European Taxation (2021)

8 Pages Posted: 30 Jun 2021

See all articles by Leopoldo Parada

Leopoldo Parada

University of Leeds School of Law

Date Written: June 17, 2021

Abstract

This article provides a brief analysis of the Court of Justice of the EU decision of 16 March 2021, C 562/19 P European Commission v Republic of Poland, addressing issues of state aid and progressive turnover taxation.

Keywords: state aid; EU tax law; selectivity; turnover taxation; progresivity

JEL Classification: K34

Suggested Citation

Parada, Leopoldo, Commission v Poland C-562/19 P: Turnover Taxation and State Aid Law (June 17, 2021). Highlights & Insights on European Taxation (2021), Available at SSRN: https://ssrn.com/abstract=3869049 or http://dx.doi.org/10.2139/ssrn.3869049

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

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