Komentarz do wyroku Sądu Unii Europejskiej w sprawach połączonych T-836/16 i T-624/17 Rzeczpospolita Polska przeciwko Komisji Europejskiej

Anna Nykiel-Mateo

doi:10.18778/1509-877X.2018.04.05

Authors

Anna Nykiel-Mateo Doktor nauk prawnych, pracuje w Komisji Europejskiej, Dyrekcji Generalnej ds. Podatków i Unii Celnej

DOI:

https://doi.org/10.18778/1509-877X.2018.04.05

Keywords:

state aid, selectivity, Polish tax on the retail sector, progressive structure of tax rates

Abstract

The commented case concerns qualification of the Polish tax on the retail sector as State aid with the analysis of the General Court focusing on selectivity of the measure. The assessment of selectivity of fiscal measures is often controversial and the case law of the Court of Justice of the European Union does not really clarify the matter. The annotation refers to the notion of the system of reference – key to the analysis of selectivity of fiscal measures and analyses the retail sales tax in the context of the Gibraltar judgment (joined cases C-106/09 P and C-107/09 P).

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