Volume 14 (2015), Issue 3
Complete issue
Editorial
News from the Member States
Belgium∙Laura Parret
Page 309 - 311
Croatia∙Marko Maček
Page 311 - 315
Italy∙Sara Gobbato
Page 316 - 317
France∙Nicole Coutrelis and Sandra Caussanel
Page 317 - 319
France∙Nicole Coutrelis and Thomas Gourdeau
Page 319
Hungary∙Anikó Keller and Róbert Dezső
Page 320 - 322
Opinions
Fighting Harmful Tax Competition through EU State Aid Law: Will the Hardening of Soft Law Suffice?
Page 323 - 331
De Facto Selectivity in the Light of the Recent Case Law of the General Court
Page 332 - 339
The Court’s Judgments in the Ryanair and Aer Lingus Cases – Adding Another Layer of Complexity in Fiscal State aid
Case T-500/12 (Ryanair) and Case T-473/12 (Aer Lingus)
Page 340 - 344
Articles
From Santander to LuxLeaks – and Back
Page 345 - 357
Corporate Tax Arrangements Under EU State Aid Scrutiny
The Application of the Market Economy Operator Principle
Page 358 - 370
A New Framework for State Aid Review of Tax Rulings
Page 371 - 381
Recent Developments in Spanish Legislation on State Aid Recovery of a Tax Nature
Page 382 - 390
Recovery of Tax-Related State Aid in Spain: Current Scenario and Legislative Initiatives for Immediate and Effective Recovery
Page 391 - 409
Grants versus Fiscal Aid: In Search of Economic Rationality
Page 410 - 416
Case Law Annotations
France v Commission ∙ Case T-1/12 ∙ Annotation by Stéphanie Strievi
Page 417 - 423
Austria v European Commission ∙ Case T-251/11 ∙ Annotation by Svend Heise
Annotation on the Judgment of the General Court of 11th December 2014 in Case T-251/11 Austria v European Commission
Page 424 - 429
Club Hotel Loutraki e.a. v. Commission ∙ Case T-58/13 ∙ Annotation by Andreas von Bonin and Pinelopi Stamou
Annotation on the Judgment of the General Court of 8 January 2015 in Case T-58/13, Club Hotel Loutraki e.a. v. Commission.
Page 430 - 436
Case T-437/12 Aer Lingus v Commission ∙ Case T-500/12 Ryanair v Commission ∙ Annotation by Grith Skovgaard Ølykke
Annotation on the Judgments of the General Court of 5 February 2015 in Case T-437/12 Aer Lingus v Commission and Case T-500/12 Ryanair v Commission
Page 437 - 442
Commission v MOL Magyar Olaj-és Gázipari Nyrt ∙ Case C-15/14P ∙ Annotation by Nina Niejahr
Annotation on the Judgment of the Court of Justice of 4 June 2015 in Case C-15/14 P, European Commission v MOL Magyar Olaj-és Gázipari Nyrt.
Page 443 - 448