State Aid and Tax Law
- 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.
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Foreword; J. Azizi.
Introduction; A. Rust.
Comparison between the US and the EU system; T. Kaye
The Relationship between State Aid and Harmful Tax Competition; P. Rossi.
State Aid and the Recovery of Taxes; M. Afonso.
State Aid and Indirect Taxation; J. Englisch.
The Selectivity Test: General Part; H. Drabbe.
The Selectivity Test: The Concept of ‘Sectoral Aid’; R. Luja.
The Selectivity Test: The Concept of ‘Regional Aid’; E. Traversa.
Flaws of the Selectivity Test; F. Engelen.
Case Studies; C. Micheau, G.C. de la Brousse.
State Aid and Procedural Issues; K. O’Donnell, A. Muller.