“…mmon ground that the principles of equality, fiscal neutrality and proportionality are, according to case law, capable of sounding in private law actions: e.g. Case T-103/12…”
“…oposition that discrimination in the application of taxation could violate general principles of law: Case C-174/08NCC Construction Danmark [2009] ECR I-10567; Case T-103/12T & L Sugars Ltd (ibid) at paragraphs [62]-[63], [68]; and Case C-129/19Presidenza del Consiglio dei Ministri v BV EU:C:2020:566 (Grand Chamber, 16th July 2020)…”