The interaction of state aid and taxation continues to give rise to conceptual difficulties, despite or, perhaps in some cases, because of the developing jurisprudence of the European Court of Justice and the General Court. Three recent cases attempt to bring a greater degree of coherence to the subject: Cases 78/08 to C-80/08, Paint Graphos, judgment of 8 September 2011; Case C-279/08 P, Commission v. Netherlands, judgment of 8 September 2011; and Cases C-106/09 P and C-107/09 P, Commission v. Government of Gibraltar and United Kingdom, judgment of 15 November 2011.
Intertax