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This contribution provides a brief summary of the EU General Court’s decision in the joined state aid cases T-778/16 and T-892/16 (‘Apple case’) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm’s length standard as an...
The EU’s ambition is to achieve a fully circular economy by 2050. The aim of a circular economy is to generate as little waste as possible. A circular organization of the production and distribution chain does not fit well within the European VAT system, which takes the linear production and...
The article first retraces the history of the standards adopted under the EU abuse of law doctrine to identify abusive conduct executed by the taxpayer. Then, the authors progress from the differences between the rules contained in the Anti-Tax Avoidance Directive (ATAD) and the findings of the...
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