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In case C-562/19, Commission v. Poland, the Court of Justice confirmed its settled case law that the EU rules on State aid apply to tax measures which have not been harmonized under EU law. The Court also reaffirmed that tax measures must be reviewed under Article 107(1) TFEU using the three-element selectivity test. The ruling, however, brought important new developments. The case annotation discusses the shortcomings of the Court's approach to the selectivity test, in particular in relation to the finding that a progressive tax rate must be considered a part of the reference system. It also explains why turnover is not necessarily - contrary to the Court's view - a neutral criterion. Finally, it explains why the ruling opens the door for Member States to introduce such turnover tax systems which are de facto selective and may aim at pushing an anti-EU, patriotic economic agenda.
This handbook brings together an international roster of competition law scholars and practitioners to address the issue of sanctions in competition law from all angles. Covering nineteen jurisdictions around the world, the book analyzes the theoretical foundations and practice of sanctioning competition law infringements and, most importantly, cartels. Contributors include a range of experts drawing on criminal law, company law, labor law, human rights, and law and economics, to determine what sanctions are available as a matter of positive law against corporations and individuals, including fines and other criminal, administrative, and civil law sanctions; whether law enforcers are using these sanctions effectively; and if new sanctions – including individual sanctions – should be introduced.
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Populism and Antitrust examines the influence of populism on competition law and shows how populism can lead to illiberal changes.
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