- Jahrgang 17 (2018), Ausgabe 3
- Vol. 17 (2018), Nr. 3
- >
- Seiten 419 - 427
- pp. 419 - 427
The Definition of the Reference Tax System is still a Puzzle · Case C‑203/16 P Heitkamp BauHolding v European Commission · Annotation by Phedon Nicolaides
Annotation on the Judgment of the Court (Second Chamber) of 28 June 2018 in Case C‑203/16 P Dirk Andres (acting as liquidator in the insolvency of Heitkamp BauHolding GmbH) v European Commission.
A tax measure is selectivity if it deviates from the reference tax system and if it cannot be justified by the logic or internal economy of the reference system. In order to determine whether a tax measure deviates from the reference system, only its effects are taken into account, not the regulatory technique used by the Member State in question
Keywords: Selectivity; Reference tax system; Regulatory techniques.