State Aid Law and Business Taxation

1. Front Matter

   Pages i-viii

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2. Fundamentals

   1. Front Matter

      Pages 1-1

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   2. Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudence

      • Wolfgang Schön

      Pages 3-26

   3. State Aid and Taxation: Selectivity and Comparability Analysis

      • Michael Lang

      Pages 27-38

   4. Tax Incentives Under State Aid Law: A Competition Law Perspective

      • Thomas Jaeger

      Pages 39-57

   5. Comparing Criteria: State Aid, Free Movement, Harmful Tax Competition and Market Distorting Disparities

      • Peter J. Wattel

      Pages 59-71

3. International Taxation and Harmful Tax Competition

   1. Front Matter

      Pages 73-73

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   2. Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment

      • Valère Moutarlier

      Pages 75-84

   3. Anti-avoidance Measures and State Aid in a Post-BEPS Context: An Attempt at Reconciliation

      • Edoardo Traversa, Pierre M. Sabbadini

      Pages 85-110

   4. State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?

      • Raymond Luja

      Pages 111-131

   5. Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law

      • Werner Haslehner

      Pages 133-161

   6. Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law: Comments

      • Rita Szudoczky

      Pages 163-184

   7. The Cat and the Pigeons: Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions

      • Peter J. Wattel

      Pages 185-194

4. Sector-Specific Aspects of Preferential Taxation

   1. Front Matter

      Pages 195-195

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   2. Energy Taxation and State Aid Law

      • Marta Villar Ezcurra

      Pages 197-220

   3. Intellectual Property, Taxation and State Aid Law

      • Cécile Brokelind

      Pages 221-245

   4. The Recovery Obligation and the Protection of Legitimate Expectations: The Spanish Experience

      • Juan Salvador Pastoriza

      Pages 247-282

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

• Tax Institute, HEC-University of Liège , Liège, Belgium

  Isabelle Richelle

• Max Planck Institute for Tax Law and Public Finance, Munich, Germany

  Wolfgang Schön

• Faculté de droit et de crimonologie, Université catholique de Louvain , Louvain-la-Neuve, Belgium

  Edoardo Traversa

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