State Aid Law and Business Taxation
Editors: Richelle, Isabelle, Schön, Wolfgang, Traversa, Edoardo (Eds.)
Free Preview- 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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- About this book
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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.
- Table of contents (13 chapters)
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Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudence
Pages 3-26
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State Aid and Taxation: Selectivity and Comparability Analysis
Pages 27-38
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Tax Incentives Under State Aid Law: A Competition Law Perspective
Pages 39-57
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Comparing Criteria: State Aid, Free Movement, Harmful Tax Competition and Market Distorting Disparities
Pages 59-71
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Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment
Pages 75-84
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Table of contents (13 chapters)
- Download Sample pages 1 PDF (124.5 KB)
- Download Table of contents PDF (20.3 KB)
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Bibliographic Information
- Bibliographic Information
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- Book Title
- State Aid Law and Business Taxation
- Editors
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- Isabelle Richelle
- Wolfgang Schön
- Edoardo Traversa
- Series Title
- MPI Studies in Tax Law and Public Finance
- Series Volume
- 6
- Copyright
- 2016
- Publisher
- Springer-Verlag Berlin Heidelberg
- Copyright Holder
- Springer-Verlag Berlin Heidelberg
- eBook ISBN
- 978-3-662-53055-9
- DOI
- 10.1007/978-3-662-53055-9
- Hardcover ISBN
- 978-3-662-53054-2
- Softcover ISBN
- 978-3-662-57105-7
- Series ISSN
- 2196-0011
- Edition Number
- 1
- Number of Pages
- VIII, 282
- Number of Illustrations
- 2 b/w illustrations, 2 illustrations in colour
- Topics
