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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.
Book Synopsis The Role of State Aid in the European Fiscal Integration by : Rossella Miceli
Download or read book The Role of State Aid in the European Fiscal Integration written by Rossella Miceli and published by Springer Nature. This book was released on 2022-01-03 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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.
Book Synopsis New Perspectives on Fiscal State Aid by : Carla De Pietro
Download or read book New Perspectives on Fiscal State Aid written by Carla De Pietro and published by Kluwer Law International B.V.. This book was released on 2019-08-14 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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.
Book Synopsis European State Aid and Tax Rulings by : Liza Lovdahl Gormsen
Download or read book European State Aid and Tax Rulings written by Liza Lovdahl Gormsen and published by Edward Elgar Publishing. This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Recent years have seen the rise of EU State aid law as a crucial component of the European economic constitution. To date, however, the literature has neglected the contribution of this area of EU law to the internal market. This book seeks to fill this gap in our understanding of the economic constitution by exploring the significance of State aid law in addressing questions that go to the core of the internal market project. It does so by examining the case law relating to three different activities that Member States engage in: market participation, market regulation, and funding for Services of General Economic Interest. Each of these areas offers insights into fundamental questions surrounding the economic constitution, such as the separation between the State and the market, the scope for Member States to engage in regulatory competition, and the tension between market and nonmarket concerns.
Book Synopsis State Aid and the European Economic Constitution by : Francesco de Cecco
Download or read book State Aid and the European Economic Constitution written by Francesco de Cecco and published by Bloomsbury Publishing. This book was released on 2012-12-14 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent years have seen the rise of EU State aid law as a crucial component of the European economic constitution. To date, however, the literature has neglected the contribution of this area of EU law to the internal market. This book seeks to fill this gap in our understanding of the economic constitution by exploring the significance of State aid law in addressing questions that go to the core of the internal market project. It does so by examining the case law relating to three different activities that Member States engage in: market participation, market regulation, and funding for Services of General Economic Interest. Each of these areas offers insights into fundamental questions surrounding the economic constitution, such as the separation between the State and the market, the scope for Member States to engage in regulatory competition, and the tension between market and nonmarket concerns.
ÔErika Szyszczak and the team have come up trumps with a modern comment on state aid and policy. Thank you!Õ Ð Phillip Taylor MBE and Elizabeth Taylor, The Barrister Magazine ÔThis fine collection of essays demonstrates in a very articulate way why EU State aid law has taken the centre stage of EU law. In eighteen chapters the reader is provided with a fascinating snapshot of the main issues and developments of the law. The key elements of the EU policy are analysed in a critical way often leading to new insights. In addition the book contains a wealth of material greatly facilitating further research.Õ Ð Piet Jan Slot, University of Leiden, The Netherlands ÔEuropean state aid law needs more self-questioning and more intellectual debate. In my view, this Research Handbook is a very valuable contribution to this necessary process. It correctly identifies the most intellectually problematic issues within state aid law and asks the right questions. This may be due to the balance in the excellent selection of contributors, coming both from the academia and from practice. This guarantees, on the one hand, that the questions are relevant in practice and not purely theoretical but also provides, on the other hand, for a rigorous analytical approach when confronting the issues. The result is a fresh and interesting new look to many of the basic issues of state aid law.Õ Ð JosŽ Luis Buendia Sierra, Garrigues, Brussels, Belgium, and KingÕs College London, UK ÔThis Research Handbook provides an in-depth exploration of some of the most difficult and controversial issues in current State aid law and policy. It is unusual in providing not only a legal but also an economic and political science perspective on this rapidly developing area of EU law. The Handbook will be a welcome addition to the shelves of State aid practitioners and academics alike.Õ Ð Kelyn Bacon, Brick Court Chambers, London, UK This timely new Handbook reflects on current issues that confront State aid law and policy in the EU. State aid was a neglected area of competition law until attempts to modernise it became central to the Lisbon process 2000 where the aim was to encourage ÔintelligentÕ State aid by reducing aid to specific sectors and by making better use of aid for horizontal projects central to EU integration concerns. This policy framework has underpinned the new approach to State aid policy in the EU in recent years and informs many of the chapters in this book. Contributions from leading academics, regulators and practising lawyers, discuss topics devoted to modernisation, problems faced by recent enlargements of the EU, the role of State aid in the fiscal crisis and recession, the role of the private market investor test, regional aid, environmental aid and the review of the Altmark ruling. Perspectives on State aid law and policy from the disciplines of economics and political science are also explored in detail. Research Handbook on European State Aid Law will appeal to academics, regulators, national and EU government officials, practitioners and postgraduate students who are involved in State aid law.
Book Synopsis Research Handbook on European State Aid Law by : E. Szyszczak
Download or read book Research Handbook on European State Aid Law written by E. Szyszczak and published by Edward Elgar Publishing. This book was released on 2011-11-01 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÔErika Szyszczak and the team have come up trumps with a modern comment on state aid and policy. Thank you!Õ Ð Phillip Taylor MBE and Elizabeth Taylor, The Barrister Magazine ÔThis fine collection of essays demonstrates in a very articulate way why EU State aid law has taken the centre stage of EU law. In eighteen chapters the reader is provided with a fascinating snapshot of the main issues and developments of the law. The key elements of the EU policy are analysed in a critical way often leading to new insights. In addition the book contains a wealth of material greatly facilitating further research.Õ Ð Piet Jan Slot, University of Leiden, The Netherlands ÔEuropean state aid law needs more self-questioning and more intellectual debate. In my view, this Research Handbook is a very valuable contribution to this necessary process. It correctly identifies the most intellectually problematic issues within state aid law and asks the right questions. This may be due to the balance in the excellent selection of contributors, coming both from the academia and from practice. This guarantees, on the one hand, that the questions are relevant in practice and not purely theoretical but also provides, on the other hand, for a rigorous analytical approach when confronting the issues. The result is a fresh and interesting new look to many of the basic issues of state aid law.Õ Ð JosŽ Luis Buendia Sierra, Garrigues, Brussels, Belgium, and KingÕs College London, UK ÔThis Research Handbook provides an in-depth exploration of some of the most difficult and controversial issues in current State aid law and policy. It is unusual in providing not only a legal but also an economic and political science perspective on this rapidly developing area of EU law. The Handbook will be a welcome addition to the shelves of State aid practitioners and academics alike.Õ Ð Kelyn Bacon, Brick Court Chambers, London, UK This timely new Handbook reflects on current issues that confront State aid law and policy in the EU. State aid was a neglected area of competition law until attempts to modernise it became central to the Lisbon process 2000 where the aim was to encourage ÔintelligentÕ State aid by reducing aid to specific sectors and by making better use of aid for horizontal projects central to EU integration concerns. This policy framework has underpinned the new approach to State aid policy in the EU in recent years and informs many of the chapters in this book. Contributions from leading academics, regulators and practising lawyers, discuss topics devoted to modernisation, problems faced by recent enlargements of the EU, the role of State aid in the fiscal crisis and recession, the role of the private market investor test, regional aid, environmental aid and the review of the Altmark ruling. Perspectives on State aid law and policy from the disciplines of economics and political science are also explored in detail. Research Handbook on European State Aid Law will appeal to academics, regulators, national and EU government officials, practitioners and postgraduate students who are involved in State aid law.
Why do the Member States of the European Union still grant aid and is that aid compatible with the objective of integration which should result in a better allocation of resources? The main purpose of this book is to explain the principles and methods of EC state aid policy in a manner which is both accessible and useful to practitioners and policy makers, by bringing together contributions from officials (both Community and national), industry representatives, and academics. In particular, it examines both theory on the role and objective of public assistance and current practice controlling such assistance. It addresses the issue of state aid from economic, legal and administrative perspectives and offers detailed information on current practice through case studies. It also considers likely future developments in the Community framework of state aid control. Finally, this book identifies major weaknesses in the present system of state aid rules, and paves the way for a proper economic analysis of the effects of forty years of state aid policy in the European Community.
Book Synopsis Understanding State Aid Policy in the European Community by : Sanoussi Bilal
Download or read book Understanding State Aid Policy in the European Community written by Sanoussi Bilal and published by Martinus Nijhoff Publishers. This book was released on 1999-05-12 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do the Member States of the European Union still grant aid and is that aid compatible with the objective of integration which should result in a better allocation of resources? The main purpose of this book is to explain the principles and methods of EC state aid policy in a manner which is both accessible and useful to practitioners and policy makers, by bringing together contributions from officials (both Community and national), industry representatives, and academics. In particular, it examines both theory on the role and objective of public assistance and current practice controlling such assistance. It addresses the issue of state aid from economic, legal and administrative perspectives and offers detailed information on current practice through case studies. It also considers likely future developments in the Community framework of state aid control. Finally, this book identifies major weaknesses in the present system of state aid rules, and paves the way for a proper economic analysis of the effects of forty years of state aid policy in the European Community.
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.
Book Synopsis State Aid and Tax Law by : Alexander Rust
Download or read book State Aid and Tax Law written by Alexander Rust and published by Kluwer Law International B.V.. This book was released on 2012-12-01 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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.
Book Synopsis State Aid Law and Business Taxation by : Isabelle Richelle
Download or read book State Aid Law and Business Taxation written by Isabelle Richelle and published by Springer. This book was released on 2016-10-18 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Why do the Member States of the European Union still grant aid and is that aid compatible with the objective of integration which should result in a better allocation of resources? The main purpose of this book is to explain the principles and methods of EC state aid policy in a manner which is both accessible and useful to practitioners and policy makers, by bringing together contributions from officials (both Community and national), industry representatives, and academics. In particular, it examines both theory on the role and objective of public assistance and current practice controlling such assistance. It addresses the issue of state aid from economic, legal and administrative perspectives and offers detailed information on current practice through case studies. It also considers likely future developments in the Community framework of state aid control. Finally, this book identifies major weaknesses in the present system of state aid rules, and paves the way for a proper economic analysis of the effects of forty years of state aid policy in the European Community.
Book Synopsis Understanding State Aid Policy in the European Community by : Phedon Nicolaides
Download or read book Understanding State Aid Policy in the European Community written by Phedon Nicolaides and published by BRILL. This book was released on 2023-12-11 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do the Member States of the European Union still grant aid and is that aid compatible with the objective of integration which should result in a better allocation of resources? The main purpose of this book is to explain the principles and methods of EC state aid policy in a manner which is both accessible and useful to practitioners and policy makers, by bringing together contributions from officials (both Community and national), industry representatives, and academics. In particular, it examines both theory on the role and objective of public assistance and current practice controlling such assistance. It addresses the issue of state aid from economic, legal and administrative perspectives and offers detailed information on current practice through case studies. It also considers likely future developments in the Community framework of state aid control. Finally, this book identifies major weaknesses in the present system of state aid rules, and paves the way for a proper economic analysis of the effects of forty years of state aid policy in the European Community.
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.
Book Synopsis State Aid Law of the European Union by : Herwig Hofmann
Download or read book State Aid Law of the European Union written by Herwig Hofmann and published by Oxford University Press. This book was released on 2016 with total page 657 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
