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31 EC Tax Rev. 1 (2022)

handle is hein.kluwer/ectaxrev0031 and id is 1 raw text is: EDITORIAL ENQUIRIES Ben Kiekebeld ben.kiekebeld@nl.ey.com EC Tax Review provides a process of peer review for articles. At the author's request or at request of the editorial board and with consent of the author, articles will be peer reviewed. Further information can be found on the website www.wolterskluwer.com/en/solutions/kluwerla- winternational, under 'More about this title'. SUBSCRIPTION ENQUIRIES For all countries not mentioned below: Kluwer Law International, P.O. Box 316, 2400 AH Alphen aan den Rijn, The Netherlands Tel. +31 172 64 1562; Fax +31 172 64 1515 For Germany, Austria, Switzerland: Wolters Kluwer Deutschland GmbH, P.O. Box 2352, 56513 Neuwied, Germany Tel. +49 2631 8010 For Belgium and Luxembourg: 8tablissement Emile Bruylant, Rue de la Regence 67, Brussels 1000, Belgium Tel. +32 2 512 98 45 ISSN 0928-2750 © 2022 Kluwer Law International INFORMATION EC Tax Review is published six times per year. Also available as part of subscription to Intertax. This journal is also available online at www.kluwerlawonline.com. Sample copies and other information are available at lrus.wolterskluwer.com. For further information at please contact our sales department at +31 172 641562 or at international-sales@wolterskluwer.com. For Marketing Opportunities contact international-marketing@wolters kluwer.com All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, mechanical, photocopying, recording or otherwise, without prior written permission of the publishers. Permission to use this content must be obtained from the copyright owner. More information can be found at: www.wolterskluwer.com/ en/solutions/legal-regulatory/permissions-reprints-and-licensing Contents Editorial 2 Good Intentions and a Call for Higher Speed on the Bumpy Road to Carbon Neutrality Han Kogels Articles 6 The General Court's Judgment in Engie: The Non-application of a National GAAR Confers State Aid Luc De Broe & Melanie Massant 16 Tax Compliance in the Era of Cryptocurrencies and CBDCs: The End of the Right to Privacy or No Reason for Concern? Sime Jozipovid, Marko Perkusid & Stjepan Gadio 30 Critical Analysis of the General Court's 'EU Arm's Length Tool': Beware of the Reflexivity of Transfer Pricing Law! Cees Peters 50 Brexit and Corporate Taxation: New Perspectives Christiana HJI Panayi