State Aid Law and Business Taxation

  • Isabelle Richelle
  • Wolfgang Schön
  • Edoardo Traversa

Part of the MPI Studies in Tax Law and Public Finance book series (MPISTUD, volume 6)

Table of contents

  1. Front Matter
    Pages i-viii
  2. Fundamentals

  3. International Taxation and Harmful Tax Competition

  4. Sector-Specific Aspects of Preferential Taxation

    1. Front Matter
      Pages 195-195
    2. Marta Villar Ezcurra
      Pages 197-220
    3. Cécile Brokelind
      Pages 221-245

About this book


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.


State Aid Law European Tax Law Competition Law European Commission Domestic legislation

Editors and affiliations

  • Isabelle Richelle
    • 1
  • Wolfgang Schön
    • 2
  • Edoardo Traversa
    • 3
  1. 1.Tax InstituteHEC-University of Liège LiègeBelgium
  2. 2.Max Planck Institute for Tax Law and Public FinanceMunichGermany
  3. 3.Faculté de droit et de crimonologieUniversité catholique de Louvain Louvain-la-NeuveBelgium

Bibliographic information

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Finance, Business & Banking