Author : Liza Lovdahl Gormsen
Publisher : Edward Elgar Publishing
Page : 195 pages
File Size : 18,50 MB
Release :
Category : Government aid
ISBN : 1788972090
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.
Author : Isabelle Richelle
Publisher : Springer
Page : 283 pages
File Size : 45,74 MB
Release : 2016-10-18
Category : Law
ISBN : 3662530554
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.
Author : Philipp Werner
Publisher : Kluwer Law International
Page : 0 pages
File Size : 37,42 MB
Release : 2017
Category : Commercial law
ISBN : 9789041151476
Introduction - The Law and Economics of EU State Aid Control /Vincent Verouden and Philipp Werner --Advantage /Giuseppe Conte and James Kavanagh --State Measure /Rein Wesseling and Marieke Bredenoord-Spoek --Selectivity /Michael Honoré --Distortion of Competition and Effect on Trade /Jacques Derenne and Vincent Verouden --Compatibility of Aid - General Introduction /Leigh Hancher and Phedon Nicolaides --General Block Exemption Regulation /Koert van Buiren and Alexander Rose --Ex Post Evaluation of Aid /Xavier Boutin and Inkalotta Nuotio-Osazee --Research, Development and Innovation Aid /Pascal Belmin and Hans Zenger --Regional Aid /Hans W. Friederiszick and Massimo Merola --Risk Finance Aid /Isabel Taylor and Albert Bravo-Biosca --Rescue and Restructuring Aid /Ulrich Soltész and Bruce Lyons --Services of General Economic Interest /Philipp Werner and Vincent Verouden --Infrastructure Aid /Penelope Papandropoulos and Elisabetta Righini --State Aid in the Broadband Sector /Hein Hobbelen and Oliver Stehmann --State Aid in the Postal Services Sector /Alessandra Fratini and Khaled Diaw --Transport Aid /Udo Woll and Andrew Meaney --Energy and Environmental Aid /Kai Struckmann and Geza Sapi --Aid to Broadcasting, Culture and Sport /Christine Gerlach and Dimitrios Pikios --Aid in the Banking Sector /Stan Maes and Stephen Mavroghenis --State Aid and Privatisation /Andreas von Bonin and Elisabeth Häringer.
Author : Kelyn Bacon
Publisher : Oxford University Press
Page : 705 pages
File Size : 44,36 MB
Release : 2017
Category : Law
ISBN : 0198787367
This book provides a comprehensive practitioner guide to the EU law of State aid, covering all relevant legislation, case law, and the dominant themes shaping EU State aid policy. It discusses the concept of State aid and its development in the European Union, as well as practical aspects such as procedures for notification to the European Commission, and enforcement in the European Court and national courts. It offers extensive coverage of specific sectors, including transport and shipbuilding, media and communications, energy and environmental protection, culture and heritage, and agriculture. The third edition is fully updated to cover the extensive legislative changes in this area, including the new General Block Exemption Regulation and De Minimis Regulation, horizontal aid guidelines, and sectoral guidelines for aviation, cinemas, agriculture, and fisheries; as well as State aid cases in the national courts, particularly the UK, and recent European Court jurisprudence. Accessible to competition lawyers and non-specialists, the book's clarity and concision make it an invaluable reference to this area of law.
Author : Herwig Hofmann
Publisher : Oxford University Press
Page : 657 pages
File Size : 38,61 MB
Release : 2016
Category : Law
ISBN : 0198727461
The rules controlling State aid and subsidies on the EU and the WTO level touch nearly every aspect of national law. Written by a team of experts from the judiciary, practice, academia, and officials, this book provides a thorough and analytic approach to this vital area of law.
Author : Conor Quigley
Publisher : Bloomsbury Publishing
Page : 623 pages
File Size : 21,67 MB
Release : 2009-05-13
Category : Law
ISBN : 1847317987
This new edition of Conor Quigley's book (originally 'EC State Aid Law and Policy'), offers the most comprehensive and detailed examination of this fast developing field of Community law. The book is designed to provide practitioners and Commission officials with a definitive statement of the law and practice across the many sectors where issues of State aid come into play. At the same time, placing State aid law and policy in its commercial and industrial context, the book fully explores the concept of State aid and its function as a tool of Community law and economic development. All of this is achieved by means of the most thorough available examination of the jurisprudence of the European Courts and the decisions of the Commission in declaring certain aid compatible with the common market. The Commission's supervisory powers as well as the means of enforcing State aid law in the courts are also fully explained. From reviews of the earlier work: 'The chapters summarize and synthesize a large and complex body of case-law readably, clearly, interestingly, thoroughly and concisely...practical and comprehensive in approach...The book is well produced and very good value. The book satisfactorily passed the key test: it told us what we needed to know in certain current State aid cases more clearly than in other books consulted.' Asger Petersen, J Temple Lang, Common Market Law Review 'The practitioner will find the chapters dealing with particular types of state aid extremely helpful. The book has an excellent index that makes any legal textbook much more user friendly, particularly to someone who is not an expert in the field. Speaking from personal experience I can say that the book is invaluable; in recent months it has spent as much time on my desk as on my bookshelves. I am sure others will find it equally useful' Christopher Vajda QC, International Company & Commercial Law Review
Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 434 pages
File Size : 31,41 MB
Release : 2018-12-20
Category : Law
ISBN : 9403501642
Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.
Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 481 pages
File Size : 32,14 MB
Release : 2016-04-24
Category : Law
ISBN : 9041188169
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Author : Ben Terra
Publisher : Springer
Page : 400 pages
File Size : 48,61 MB
Release : 1997-08-27
Category : Business & Economics
ISBN :
Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.
Author : Kelyn Bacon QC
Publisher : Oxford University Press
Page : 705 pages
File Size : 31,32 MB
Release : 2017-01-19
Category : Law
ISBN : 0191091227
This book provides a comprehensive practitioner guide to the EU law of State aid, covering all relevant legislation, case law, and the dominant themes shaping EU State aid policy. It discusses the concept of State aid and its development in the European Union, as well as practical aspects such as procedures for notification to the European Commission, and enforcement in the European Court and national courts. It offers extensive coverage of specific sectors, including transport and shipbuilding, media and communications, energy and environmental protection, culture and heritage, and agriculture. The third edition is fully updated to cover the extensive legislative changes in this area, including the new General Block Exemption Regulation and De Minimis Regulation, horizontal aid guidelines, and sectoral guidelines for aviation, cinemas, agriculture, and fisheries; as well as State aid cases in the national courts, particularly the UK, and recent European Court jurisprudence. Accessible to competition lawyers and non-specialists, the book's clarity and concision make it an invaluable reference to this area of law.
