Aid Scheme for Coordination Centres Inadmissibility – No Interest in Bringing Proceedings journal article Andrea Herzog European State Aid Law Quarterly, Volume 9 (2010), Issue 3, Page 4 The issue of locus standi of private applicants takes centre stage in the Forum 1871 and Carrefour2 judgments. The General Court confirmed in both decision settled case law. I. Background to the Dispute 1. Facts By the end of 1982 Belgium had introduced a very generous tax scheme for so-called coordination centres, which were a form of headquarters operation for multinational corporate groups. Apart from several other tax benefits, by far the mos
Judgment By Formula: Regulatory Form and the Differentiation of Fiscal Measures and Non-Fiscal Measures in EU State Aid Law Christopher McMahon