CJEU Judgment of 16 March 2021 not helpful to retail real estate

The Court laid down that:

  • Profit is not superior to turnover as a criterion for progressive taxation and for judging whether there has been discrimination between undertakings.
  • The application of progressive taxation falls within the discretion of each Member State.
  • It does not follow from any rule or principle of EU law, including in the field of State aid, that progressive rates may apply only to taxes on profits.

EPF Secretariat report under epf21-14 of 19.03.2021