In the current state of harmonisation of European Union tax law, Member States are free to establish progressive taxation based on the turnover of undertakings, provided that the constituent features of the measure in question do not reveal any manifestly discriminatory element, the Court of Justice of the EU ruled in a judgment on Tuesday 16 March (cases C-562/19P and C-596/19P).
The European Commission had filed two appeals seeking to have two judgments of the EU General Court annulled...