Volume 19 (2020), Issue 3
Complete issue
Editorial
Articles
Progressive Turnover Taxes under the Prism of the State Aid Rules:
Effective Tools to Tax High Financial Capacity or Inconsistent Tax Design Granting Selective Advantages?
Page 251 - 270
How Flexible Should State Aid Control Be in Times of Crisis?
Page 271 - 283
The European Green Deal and State Aid:
The Guidelines on State Aid for Environmental Protection and Energy Towards the Future
Page 284 - 289
The Swedish Aviation Tax:
Some Initial Comments from a State Aid Perspective
Page 290 - 296
Commission’s Decisional Practice on State Aid to Railway Companies for Transport Coordination
Page 297 - 313
Does a ‘Copy-Paste’ of the Antitrust Toolbox for Information Collection Work When Regulating States, and Not Undertakings?
Page 314 - 328
Taxation, State Aid Rules and Arbitral Courts:
A BIT of a Mess in the Micula Saga
Page 329 - 338
Opinions
Case Law Annotations
Another Turn in the MEOT-Burden of Proof Saga or Just Clarification of the MEOT-Stages? · Case C-148/19P BTB · Annotation by Cees Dekker
Annotation on the Judgment of the Court of Justice of 7 May 2020 in Case C-148/19P BTB Holding Investments SA and Duferco Participations Holding SA v European Commission
Page 346 - 351
The Spanish Hydroelectric Tax: Asymmetrical Taxation with Environmental Flavour · Joined Cases C-105/18 to C-113/18 UNESA · Annotation by Begoña Pérez Bernabeu
Annotation on the Judgment of the Court (Fifth Chamber) of 7 November 2019 in Joined Cases C-105/18 to C-113/18 UNESA
Page 352 - 358
Economic Continuity in a State Aid Recovery Case · Case T-121/15 Fortischem · Annotation by Sami Hartikainen
Annotation on the Judgment of the General Court (Sixth Chamber) of 24 September 2019 in Case T-121/15 Fortischem v Commission
Page 359 - 364
The Concepts of State Resources and Imputability in a Case of Aid Granted Through an Intermediary · Case T-607/17 Volotea · Annotation by Federico Macchi
Annotation of the Judgment of the General Court of the European Union (First Chamber) of 13 May 2020 in Case T-607/17 Volotea v European Commission
Page 365 - 371
An Illustration of a Textbook Case or Rather of the Principle That the Devil Is in the Detail? · Cases T-607/17 Volotea, T-716/17 Germanwings and T-8/18 easyJet · Annotation by Marianne Clayton, Maria Segura and Lara Manuel
Annotation on the Judgments of the General Court of the European Union (First Chamber) of 13 May 2020 in Cases T-607/17 Volotea v Commission, T-716/17 Germanwings v Commission and T-8/18 easyJet v Commission
Page 372 - 377
State Measures That Mitigate an Undertaking’s Environmental Obligations · Case T-257/18 Iberpotash · Annotation by Daniel Vasbeck
Annotation on the Judgment of the General Court (Second Chamber) of 16 January 2020 in Case T-257/18 Iberpotash v Commission
Page 378 - 383
News from the Member States
Austria ·Birgit Haslinger and Elisabeth Hoffberger-Pippan
Page 384 - 388
Germany ·Benjamin Linke
Page 389 - 392
Spain ·José Damián Iranzo Cerezo
Page 392 - 395
Poland ·P. Kamil Rosiak and Ewa Przybyszewska
Page 395 - 398
EEA and EFTA States ·Marianne Clayton and Maria Segura
Page 398 - 399