Weiter zum Inhalt

Andres: The Unfinished Business of a Seemingly Selective Non-Advantage· Case C-203/16 P Dirk Andres v European Commission · Annotation by Raymond Luja

Annotation on the Judgment of the Court (Second Chamber) of 28 June 2018 in Case C-203/16 P Dirk Andres v European Commission

Raymond Luja

DOI https://doi.org/10.21552/estal/2021/4/12

Keywords: advantage, selectivity, tax measure, anti-abuse measure

The Andres judgement has often been seen as a Milestone on selectivity, but in essence it is not. It rather deals with the absence of an advantage. In this contribution the author revisits Andres and concludes that, from a transactional perspective set forth in Sigma Alimentos Exterior, the outcome could well have been different. He also points out that Andres opened up a loophole to the state aid regime that could be exploited by providing targeted relief to over-inclusive anti-abuse measures. He concludes that it is primarily up to national legislators and domestic courts to guard against disproportional tax measures.
Milestones Preview: this annotation is based on a chapter of the upcoming second edition of the book 'Milestones in State Aid Case Law' (Lexxion 2022).

Prof Dr Raymond Luja, Professor of Comparative Tax Law and Head of the Department of Tax Law at Maastricht University, of counsel Loyens & Loeff Amsterdam. For correspondence: <mailto:Raymond.Luja@maastrichtuniversity.nl>.


Lx-Number Search

(e.g. A | 000123 | 01)

Export Citation