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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.
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
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.
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.
This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union.
Dimitrios Kyriazis investigates the use of state aid rules against national tax measures, examining ECJ judgments of the early 2000s as well as the recent Commission decisions and investigations into tax schemes and individual tax rulings.
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.
Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.
This revised and updated Research Handbook on European State Aid Law brings together established academics and practitioners to provide a wide-ranging coverage of the field. Incorporating political science, economics and the law in its analysis, it provides a strong overview of the salient issues in State aid law and policy.
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.