Preliminary ruling on the compatibility of taxation of superstores with the right to freedom of establishment and State aid law: Case C-233/16, ANGED

(2018) Review of European Community and International Environmental Law — Vol. 27, n° 3, p. 341-347 (2018)

Files

No attached file found for this publication.

Details

Authors
Abstract
(en) Environmental protection measures and the rules on the internal market enshrined in the Treaty on the Functioning of the European Union are likely to be at odds with one another. For instance, the freedom of establishment is likely to limit the regulatory tax sovereignty of Member States. The case under review raises some critical issues regarding the validity of environmental taxes on large retail establishments in light of the freedom of establishment and State aid rules.
Affiliations

Citations

de Sadeleer, N. (2018). Preliminary ruling on the compatibility of taxation of superstores with the right to freedom of establishment and State aid law: Case C-233/16, ANGED. Review of European Community and International Environmental Law, 27(3), 341-347. https://doi.org/10.1111/reel.12266 (Original work published 2018)