The present case commentary provides an in-depth analysis of the judgment delivered by the Court of Justice of the European Union in Case C-51/20 Commission v. Greece, concerning the persistent failure of a Member State to comply with its obligation to recover unlawful and incompatible State aid, as previously ordered by the Commission. The ruling exemplifies the corrective and sanctioning function of the EU judiciary in response to institutio...

The particular nature and the development of Tax Law in recent years in Romania is raising certain questions when it comes to Tax Law’s relationship with other procedures. In this contribution, the author analysis a case that was decided both by an insolvency court and a tax court, with the consequence that the same tax decision was considered both ineffective and effective from a legal point of view. ...