European State Aid and Tax Rulings - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook European State Aid and Tax Rulings write by Liza Lovdahl Gormsen. This book was released on 2019. European State Aid and Tax Rulings available in PDF, EPUB and Kindle. This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.
State Aid Law and Business Taxation
State Aid Law and Business Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook State Aid Law and Business Taxation write by Isabelle Richelle. This book was released on 2016-10-18. State Aid Law and Business Taxation available in PDF, EPUB and Kindle. 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.
New Perspectives on Fiscal State Aid
New Perspectives on Fiscal State Aid - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook New Perspectives on Fiscal State Aid write by Carla De Pietro. This book was released on 2019-08-14. New Perspectives on Fiscal State Aid available in PDF, EPUB and Kindle. New Perspectives on Fiscal State Aid Legitimacy and Effectiveness of Fiscal State Aid Control Edited by Carla De Pietro Based on a project co-funded by the European Commission, this book focuses on fiscal state aid – an increasingly important topic – with a number of high-profile cases ongoing and with serious implications for sustainable growth and the future of the internal market. The project, conducted by four universities, consisted in seminars, workshops and a final conference aimed at training national tax judges from the four different countries involved (Austria, Belgium, Italy and the Netherlands), with discussion and reflection by international academics and other tax professionals who participated as speakers and/or discussants. This book presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. The core elements of this fundamental analysis include the following: selectivity as applied in the case law of the Court of Justice; whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures; protection of legitimate expectations; to what extent national judges are required to apply state aid rules ex officio; powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and connection between legitimacy of state aid law and effectiveness of state aid control. The book includes a thorough investigation of the notion of fiscal state aid, also by focusing on the most recent decisions of the European Commission concerning mismatches. Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market. It will be welcomed not only by academics in taxation and EU law but also by national tax judges, tax authorities and practitioners.
EU State Aid. The Gibraltar Case
EU State Aid. The Gibraltar Case - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook EU State Aid. The Gibraltar Case write by Eva-Maria Bauer. This book was released on 2016-11-30. EU State Aid. The Gibraltar Case available in PDF, EPUB and Kindle. Seminar paper from the year 2016 in the subject Law - Tax / Fiscal Law, grade: Sehr gut, Vienna University of Economics and Business (Institut für Österreichisches und Internationales Steuerrecht), course: Tax Law Seminar, language: English, abstract: Since the beginning of the economic and financial crisis harmful tax competition increased and therefore also public concern in regard to aggressive tax planning augmented. Many countries try to attract foreign capital by setting low corporate income taxes. For example in Ireland and in Cyprus there is a tax of 12.5 %. A lot of multinational companies use these tax systems to reduce their overall tax burden and so they choose a low-tax-country for incorporation. To mention the BEPS Action Plan, many actions aim at reducing aggressive tax practises and therefore reducing shifting profits in low-tax-countries. As there will be no way in near future to harmonize tax bases and tax rates within the European Union, the European Commission tries to restrict distorting tax competition by using EU State Aid rules. Therefore it does not focus on tax rates or policies as such, but on tax rulings for specific firms. The Commission stated that: “Under State aid rules, national authorities cannot take selective measures that allow certain companies to pay less in taxes than they should if the tax rules of the country were applied in a fair and non-discriminatory way.”
Research Handbook on European State Aid Law
Research Handbook on European State Aid Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Research Handbook on European State Aid Law write by Leigh Hancher. This book was released on 2021-01-29. Research Handbook on European State Aid Law available in PDF, EPUB and Kindle. This revised and updated Research Handbook on European State Aid Law brings together established academics and practitioners to provide a wide-ranging coverage of the field. Incorporating political science, economics and the law in its analysis, it provides a strong overview of the salient issues in State aid law and policy.
