This article provides a brief analysis of the Court of Justice of the EU decision of 16 March 2021, C 562/19 P European Commission v Republic of Poland, addressing issues of state aid and progressive turnover taxation

This contribution summarises the main aspects of the EU General Court’s decision and explores some of its lessons for the future of state aid regulation in the European tax law context. Most notably, it critically evaluates the reasoning of the EU General Court to uphold the use of the OECD...