People within the European Union travel more than ever before for professional or personal reasons. When they do so, the four freedoms enshrined in the TFEU guarantee that they can take with them their siblings, professional qualifications, goods and money. One of the things they could not take with them, however, was their subscription to…
The private ridesharing opportunities created by Uber have disrupted existing private transport services to an unprecedented extent. In the wake of the Court of Justice’s recent Elite Taxi judgment (C-434/15), it became clear that Member States primarily remain responsible for the regulation of private ridesharing transport services such as Uber. The most common approach taken…
Since 2013, the European Commission has taken an increasing interest in Member States’ practices of granting tax benefits to mainly multinational undertakings by means of individual tax rulings or specifically tailored tax agreements. In this respect, the Commission in October 2015 found that the Netherlands has given unlawful aid to Starbucks and Luxemburg to Fiat…
