- Volume 11 (2012), Issue 1
- Vol. 11 (2012), No. 1
- >
- Pages 1 - 3
- pp. 1 - 3
Taking Tax Law Seriously: The Opinion of AG Mazák in EDF
The applicability of the private investor test (PIT) to tax measures has been a hotly debated issue especially since the GC’s 2009 ruling in EDF. In EDF, the GC had accepted that at least some types of tax advantages (there: tax breaks for a publicly owned undertaking) might be checked against a return on investment logic. That finding had, also in this journal, been greeted with enthusiasm by a considerable part of the State aid community and especially among practition