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State Aid Law and Business Taxation

  • Book
  • © 2016

Overview

Editors:
  1. Isabelle Richelle

    1. Tax Institute, HEC-University of Liège , Liège, Belgium

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  2. Wolfgang Schön

    1. Max Planck Institute for Tax Law and Public Finance, Munich, Germany

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  3. Edoardo Traversa

    1. Faculté de droit et de crimonologie, Université catholique de Louvain , Louvain-la-Neuve, Belgium

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  • 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.)
  • Includes supplementary material: sn.pub/extras

Part of the book series: MPI Studies in Tax Law and Public Finance (MPISTUD, volume 6)

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Table of contents (13 chapters)

  1. Front Matter

    Pages i-viii
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  3. International Taxation and Harmful Tax Competition

    1. Front Matter

      Pages 73-73
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    2. Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment

      • Valère Moutarlier
      Pages 75-84

    3. Anti-avoidance Measures and State Aid in a Post-BEPS Context: An Attempt at Reconciliation

      • Edoardo Traversa, Pierre M. Sabbadini
      Pages 85-110

    4. State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?

      • Raymond Luja
      Pages 111-131

    5. Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law

      • Werner Haslehner
      Pages 133-161

    6. Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law: Comments

      • Rita Szudoczky
      Pages 163-184

    7. The Cat and the Pigeons: Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions

      • Peter J. Wattel
      Pages 185-194

  4. Sector-Specific Aspects of Preferential Taxation

    1. Front Matter

      Pages 195-195
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    2. Energy Taxation and State Aid Law

      • Marta Villar Ezcurra
      Pages 197-220

    3. Intellectual Property, Taxation and State Aid Law

      • Cécile Brokelind
      Pages 221-245

    4. The Recovery Obligation and the Protection of Legitimate Expectations: The Spanish Experience

      • Juan Salvador Pastoriza
      Pages 247-282
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Keywords

About this book

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.

Editors and Affiliations

  • Tax Institute, HEC-University of Liège , Liège, Belgium

    Isabelle Richelle

  • Max Planck Institute for Tax Law and Public Finance, Munich, Germany

    Wolfgang Schön

  • Faculté de droit et de crimonologie, Université catholique de Louvain , Louvain-la-Neuve, Belgium

    Edoardo Traversa

Bibliographic Information

  • Book Title: State Aid Law and Business Taxation

  • Editors: Isabelle Richelle, Wolfgang Schön, Edoardo Traversa

  • Series Title: MPI Studies in Tax Law and Public Finance

  • DOI: https://doi.org/10.1007/978-3-662-53055-9

  • Publisher: Springer Berlin, Heidelberg

  • eBook Packages: Law and Criminology, Law and Criminology (R0)

  • Copyright Information: Springer-Verlag Berlin Heidelberg 2016

  • Hardcover ISBN: 978-3-662-53054-2Published: 26 October 2016

  • Softcover ISBN: 978-3-662-57105-7Published: 05 July 2018

  • eBook ISBN: 978-3-662-53055-9Published: 18 October 2016

  • Series ISSN: 2196-0011

  • Series E-ISSN: 2196-002X

  • Edition Number: 1

  • Number of Pages: VIII, 282

  • Number of Illustrations: 2 b/w illustrations, 2 illustrations in colour

  • Topics: European Law, Business Taxation/Tax Law, International Economic Law, Trade Law

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