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CJEU Upholds General Court Finding that Polish Tax on the Retail Sector and Hungarian Advertisement Tax do Not Infringe EU State Aid Rules

17 March 2021

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Approved Changes

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European Union-Poland-Hungary

On 16 March 2021, the Court of Justice of the European Union (CJEU) issued its judgments in the cases C 562/19 P Commission v Poland and C 596/19 P Commission v Hungary, finding that the Polish tax on the retail sector and the Hungarian advertisement tax do not infringe EU State aid rules. The judgments follow European Commission appeals to earlier judgments made by the General Court of the European Union to annul the Commission's decisions that the respective taxes were in breach of EU State aid rules. The annulled decisions essentially found that the progressive nature of the taxes...