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On 16 March 2021, the CJEU upheld the European General Court’s judgments Commission vs. Poland and Commission vs. Hungary, which had ruled that the Polish tax on the retail sector and the Hungarian tax on advertisements did not infringe EU law on State aid.
On 5 March 2021, the Court of Justice of the European Union (CJEU) ruled that the right conferred on four Spanish professional football clubs to continue to operate as non-profit entities and benefit from the reduced tax rate associated with that status constituted an illegal State aid.
Due to the disagreement on a Europe-wide digital tax, about half of all European OECD countries have either announced, proposed, or implemented a digital services tax.
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