[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.
Research center :
TaxInstitute de l'Université de Liège
Disciplines :
Public law European & international law Tax law
Editor :
Richelle, Isabelle ; 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
Language :
English
Title :
State Aid Law and Business Taxation
Publication date :
November 2016
Publisher :
Springer, Berlin - Heidelberg, Germany
ISBN/EAN :
978-3-662-53054-2 978-3-662-53055-9
Edition :
1ère éd.
Number of pages :
282
Collection name :
MPI Studies in Tax Law and Public Finance - Série 6
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.)
