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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
Author(s) -
Sadeleer Nicolas
Publication year - 2018
Publication title -
review of european, comparative and international environmental law
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.37
H-Index - 18
eISSN - 2050-0394
pISSN - 2050-0386
DOI - 10.1111/reel.12266
Subject(s) - treaty , sovereignty , state (computer science) , member states , law , political science , european union , member state , odds , tax law , law and economics , freedom of movement , economic freedom , freedom of contract , economics , business , double taxation , international trade , politics , medicine , logistic regression , algorithm , computer science
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.