Reference : State Aid Law and Business Taxation
Books : Collective work published as editor or director
Law, criminology & political science : Public law
Law, criminology & political science : European & international law
Law, criminology & political science : Tax law
State Aid Law and Business Taxation
Richelle, Isabelle mailto [Université de Liège > HEC-Ecole de gestion : UER > Droit fiscal >]
Schön, Wolfgang [Max Plan Institute for Public Finance > > > >]
Traversa, Edoardo [Université Catholique de Louvain - UCL > > > >]
1ère éd.
MPI Studies in Tax Law and Public Finance - Série 6
Berlin - Heidelberg
[en] fiscal aids ; State Aid ; European law
[en] This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.
TaxInstitute de l'Université de Liège
Researchers ; Professionals ; Students
Presents and analyses both the fundamentals and the most current issues on fiscal aids
Explores the boundaries set by European law to domestic legislation and international tax practice
Written by leading experts from around Europe
Supplies the reader with a perfect mix of detailed and reliable analysis and a view on the current controversies surrounding (harmful) tax competition (rulings, transfer pricing, patent boxes etc.)

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