Skip to content

Selectivity and Taxation – Reflections in the Light of Case C-487/06 P, British Aggregates Association

Michael Honoré


I. Introduction The judgment of the Court of First Instance (CFI) in the British Aggregates Association received considerable attention, due to both its conclusions and its reasoning. It has been described as “highly innovative” and several commentators suggested that the case added a new dimension to the classic selectivity test in the area of taxation. However, the judgment of the European Court of Justice (ECJ) made it clear that the CFI went too f


Lx-Number Search

(e.g. A | 000123 | 01)

Export Citation