Jacques Derenne spoke with Bloomberg Law about Advocate General Juliane Kokott’s nonbinding opinions urging the European Court of Justice to largely uphold rulings that Belgium’s “excess profit” tax scheme for multinationals was illegal state aid. Derenne noted that “Kokott confirms the “essential substantive point in these cases” and also rightly recommends partially annulling the General Court rulings and the commission decision regarding the determination of an actual beneficiary within a corporate group.”
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