State Aid And Tax Law
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State Aid And Tax Law
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Author : Alexander Rust
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2012-12-01
State Aid And Tax Law written by Alexander Rust and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-01 with Law categories.
This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer – e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions – can be declared void by the European Commission. The difficult controlling concept of ‘selectivity’ of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commission, as well as the jurisprudence of the General Court and of the Court of Justice, thirteen knowledgeable contributors present valuable arguments in case the Commission requires the repayment of advantages received. Among the topics and issues covered are the following: how unregulated tax incentive competition between States leads to a ‘win’ by one State and a ‘loss’ by another; the legal uncertainty attached to the Commission’s decision following notification of a proposed tax incentive; the role of the Commission’s Code of Conduct; calculating the amount of recovery of illegal State Aid; application of State Aid rules in the area of indirect taxation (e.g., VAT and excise duties); investment fund regimes; subnational regional aid; ‘patent box’ regimes; foreign source income; and taxpayers’ exclusion from infringement proceedings and subsequent appeals. Complete with case studies and analyses of the latest case law on selectivity, this invaluable resource will be welcomed by practitioners who, although they may be well-versed in tax law, are sure to benefit greatly from the authors’ expert guidance on State Aid provisions and the rules on harmful tax competition.
European State Aid And Tax Rulings
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Author : Liza Lovdahl Gormsen
language : en
Publisher: Edward Elgar Publishing
Release Date : 2019
European State Aid And Tax Rulings written by Liza Lovdahl Gormsen and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
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
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Author : Isabelle Richelle
language : en
Publisher: Springer
Release Date : 2016-10-18
State Aid Law And Business Taxation written by Isabelle Richelle and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-18 with Law categories.
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
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Author : Carla De Pietro
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-08-14
New Perspectives On Fiscal State Aid written by Carla De Pietro and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-14 with Law categories.
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.
Selectivity In State Aid Law And The Methods For The Allocation Of The Corporate Tax Base
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Author : Jérôme Monsenego
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2018-06-05
Selectivity In State Aid Law And The Methods For The Allocation Of The Corporate Tax Base written by Jérôme Monsenego and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-05 with Law categories.
High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid – in particular the notion of selectivity, which have not been addressed in detail by existing research. The combination of the evolution of the notion of selectivity in State aid law, on the one hand, and the need to adapt the rules for the taxation of the profits of multinational enterprises to the modern economy, on the other hand, makes it necessary to assess whether existing as well as alternative rules for the allocation of the corporate tax base might entail a selective treatment. This book responds to the need of research in the area of State aid law applied to the taxation of the income of multinational enterprises, focusing on the crucial concept of selectivity. The analysis proceeds with a detailed investigation of the theoretical issues that arise when applying the selectivity test in State aid law to three methods for the allocation of the corporate tax base between the members of multinational enterprises: – the arm’s length principle; – transfer pricing safe harbours; and – systems of formula apportionment. This research project is conducted at a theoretical level, without considering national provisions or particular tax treaties. The author suggests an analytical framework on the application of the selectivity test to the three allocation methods. It is concluded that these methods are likely to have certain selective features, with varying possibilities to be justified by the inner logic of a corporate income tax system. It is also demonstrated that selectivity occurs for different reasons, due to the different rationales of the three allocation methods. This book is intended at contributing to the academic literature on the impact of State aid law on the principles for the taxation of the income of multinational enterprises. The outcome of this research project is also relevant for lawmakers who need to reconcile the imperatives of State aid law with the design of rules that match their tax policies, as well as for judges or lawyers who apply the rules on State aid to tax provisions.
The Role Of State Aid In The European Fiscal Integration
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Author : Rossella Miceli
language : en
Publisher: Springer Nature
Release Date : 2022-01-03
The Role Of State Aid In The European Fiscal Integration written by Rossella Miceli and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-03 with Law categories.
This book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems.
Tax Law Ramifications Of Eu State Aid Law
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Author : Harun Halilovic
language : en
Publisher:
Release Date : 2018-03-13
Tax Law Ramifications Of Eu State Aid Law written by Harun Halilovic and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-13 with categories.
This book explores the tax law implications of the use of EU state aid rules by The Commission of the EU against certain multinational companies and their alleged advanced transfer pricing agreements with Member States of the EU. Is the use of state aid rules justified or is it overstepping the jurisdiction of the Commission? Is the EU Commission just using the only tool available until new rules are introduced? The push for multinational companies to pay their fair share of the tax burden has brought the issue to the public attention, but are the governments ready to tackle the issue?
Fiscal State Aid Law And Harmful Tax Competition In The European Union
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Author : Dimitrios Kyriazis
language : en
Publisher: Oxford University Press
Release Date : 2023-08-22
Fiscal State Aid Law And Harmful Tax Competition In The European Union written by Dimitrios Kyriazis and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-22 with Law categories.
The intersection between fiscal state aid and taxation has become more topical than ever. Mounting financial crises have left EU Member States scrambling to increase their tax revenue, balance their budgets, and attract capital. Taking advantage of these trends, multinational enterprises have lobbied for favourable tax arrangements, raising questions about the breadth of control the Commission can and should practise. To address egregious instances of favourable taxation, the Commission has tried to simultaneously use soft law and deploy Treaty rules on state aid. Fiscal State Aid Law and Harmful Tax Competition in the EU examines the use of state aid rules against national tax measures. Kyriazis's book presents a targeted investigation of these measures in two parts. The first part addresses Commission decisions and ECJ judgments of the early 2000s, which the author calls the "first wave". The second part consists of all the recent Commission decisions and investigations into tax schemes and individual tax rulings, most notably the Apple, Fiat, Starbucks, and Amazon investigations, which Kyriazis labels the "second wave". The characteristics and common threads of each wave are set out, their similarities and differences dissected, and their nexus to the EU's fight against harmful tax competition explored. Containing a thorough analysis of the legal concept of fiscal state aid under Article 107(1) of the Treaty on the Functioning of the European Union, this book will be of interest to scholars of European and International Tax law and practitioners working in the field of European competition law.
State Aid Subsidy And Tax Incentives Under Eu And Wto Law
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Author : Claire Micheau
language : en
Publisher:
Release Date : 2014
State Aid Subsidy And Tax Incentives Under Eu And Wto Law written by Claire Micheau and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Foreign trade regulation categories.
This book provides an analysis of the multi-level regulation of State aid and subsidy in the regulatory context of taxation. Starting from a review of the substantive provisions of tax incentives as provided for in European law and in WTO law, the author moves on to examine how these legal frameworks are enforced at national levels. The book covers practical elements in the following areas: legal regimes of State aid and subsidy (including rules on compatibility with the internal market, classification of subsidies and analysis of prohibited subsidies in taxation); definitions of state aid and subsidy; analysis of the criteria for tax selectivity and specificity; administrative and judicial review; rights of taxpayers as private parties in State aid and subsidy litigations; remedies (including recovery, withdrawal and countervailing duties); overlaps between EU and WTO rules; liabilities in situations of conflict; case law of the Court and WTO adjudicating bodies.
Procedural Rules In Tax Law In The Context Of European Union And Domestic Law
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2010-01-01
Procedural Rules In Tax Law In The Context Of European Union And Domestic Law written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-01 with Law categories.
EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.