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The Case of the Spanish Tax Lease System · Case C-128/16 P Commission v Spain · Annotation by Phedon Nicolaides

Annotation on the Judgment of the Court (Second Chamber) of 25 July 2018 in Case C-128/16 P European Commission v Kingdom of Spain and Others.

DOI https://doi.org/10.21552/estal/2018/3/10

Phedon Nicolaides


A tax measure can be selective in relation to both direct and indirect beneficiaries. A beneficiary that passes on all benefits to third parties may still derive a selective advantage. The selectivity of such advantages have to be determined on the basis of their effects, not the form of the tax.
Keywords: Selectivity; Direct beneficiaries; Indirect beneficiaries; Passing on advantage.

Professor at the College of Europe and University of Maastricht.

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