State aid & taxation: An overview of EU and national case law

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This Special Issue collects all contributions available in the e-Competitions database relating to State aid and taxation. This topic has been at the source of many a heated debate. When reviewing the existing European Commission (‘Commission’) decisional practice and the case-law of the European Courts, it is clear that the final outcome of an investigation started by the Commission is difficult to predict, even though the key concepts for State aid and taxation in the meantime appear to be clearly defined.