Judgment of the Court (Grand Chamber) of 16 March 2021

European Commission v Republic of Poland

Appeal – Article 107(1) TFEU – State aid – Polish tax on the retail sector – Article 108(2) TFEU – Decision to initiate the formal investigation procedure – Information used to determine the reference system – Progressivity of rates – Existence of a selective advantage – Burden of proof

Case C-562/19 P

Reports of Cases

not yet published (Court Reports - general)

• (Appeal Case before the General Court T-836/16)