The ECJ case law on taxation of cooperatives: a critical summary
Abstract
Some European countries, including Portugal, have tax regimes for cooperatives that encompass exemptions and rebates from various taxes. As these traits look like tax incentives, these regimes have raised problems of compatibility with the European state aid rules and it is expectable that these problems continue to arise. Heretofore, the Court delivered three rulings on this subject. However, the issue remains entangled in many doubts and inaccuracies. Decisions and communications from the European Commission, on the other hand, are erratic and conceptually inconsistent. This article makes a review of case law, searching for guidelines that may be considered set forth and identifying questions that remain unanswered.
Received: 01 June 2016
Accepted: 30 September 2016
Published online: 21 December 2016
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