The Resource Cloaking Member State objectives through legislative instruments

Cloaking Member State objectives through legislative instruments

Label
Cloaking Member State objectives through legislative instruments
Title
Cloaking Member State objectives through legislative instruments
Creator
Subject
Language
  • eng
  • eng
Summary
This contribution discusses special sectoral taxes and analyses the European Court of Justice judgments that have been made on their compatibility with EU law. These taxes have aroused particular attention because they are levied on sales with progressive rates. As they mainly affect large businesses owned by non-domestic persons, the European Commission took action against suspected illegal State aid. The Commission has still failed to defend its position before the EU judicial authorities. The literature has extensively criticized the CJEU-judgments. To date, however, no author has argued that Member States' measures leading to covert State aid and indirect discrimination are a consequence of the populist state's abuse of power and that abuses are closely linked to the decline of political democracy and the rule of law in these jurisdictions. As things stand today, the EU legal instruments have not sufficiently unveiled the type of abuse
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 30 (2021), no. 3 ; p. 111-119
http://library.link/vocab/creatorName
Deák, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • sales tax
  • harmonization of tax
  • State aid
  • discrimination
Label
Cloaking Member State objectives through legislative instruments
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/E-F/ECTARE/3_111-119.pdf
Publication
Note
20210602

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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