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The Resource New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control

New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control

Label
New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
Title
New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
Contributor
Subject
Language
eng
Summary
This book presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. The core elements of this fundamental analysis include the following: selectivity as applied in the case law of the Court of Justice; whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures; protection of legitimate expectations; to what extent national judges are required to apply state aid rules ex officio; powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and connection between legitimacy of state aid law and effectiveness of state aid control. The book includes a thorough investigation of the notion of fiscal state aid, also by focusing on the most recent decisions of the European Commission concerning mismatches. Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
De Pietro, C
Series statement
Eucotax series on European taxation
Series volume
volume 64
http://library.link/vocab/subjectName
  • State aid
  • selectivity
  • ECJ case law
  • tax avoidance
Label
New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
Instantiates
Publication
Contents
  • Chapter 1: Introduction: Legitimacy and effectiveness of fiscal State aid control and the role of national tax judges /rDe Pietro, C.
  • ; p. 1-3
  • Chapter 2: The legitimacy of EU fiscal State aid control : what is your legitimation narrative?
  • Peters, C.A.T.
  • ; p. 5-30
  • Chapter 3: Fiscal selectivity : a notion in need of clarity
  • Loewenthal, P.-J.
  • ; p. 31-53
  • Chapter 4: Mismatches in view of the recent fiscal State aid investigations : genuine situation or intentional (illegal) arrangements?
  • Szotek, P.
  • Miladinovic, A.
  • ; p. 55-85
  • Chapter 5: State aid and domestic anti-tax avoidance rules : who is in charge? : a preliminary analysis
  • Smit, D.S.
  • ; p. 87-101
  • Chapter 6: The EU notion of legitimate expectations in the context of State aid law : what role for national judges?
  • De Pietro, C.
  • ; p. 103-116
  • Chapter 7: Ex-Officio application of EU State aid rules by national courts
  • Fierstra, M.
  • ; p. 117-129
  • Chapter 8: National courts as 'Guardians' of commission recovery decisions
  • Van de Vijver, A.
  • ; p. 131-142
  • Chapter 9: Recovery procedures and national issues : the Belgian 'excess profit exemption' scheme
  • Peeters, B. (Bruno)
  • ; p. 143-157
  • Chapter 10: Recovery of fiscal State aid in the Netherlands and the role of the national judge
  • Leroy, J.
  • ; p. 159-182
  • Chapter 11: Conclusions: Legitimacy and effectiveness of fiscal State aid control : some reflections on new perspectives on fiscal State aid
  • De Pietro, C.
  • ; p. 183-185
Extent
xvi , 225 p.
Isbn
9789403514154
Isbn Type
(print)
Label
New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
Publication
Contents
  • Chapter 1: Introduction: Legitimacy and effectiveness of fiscal State aid control and the role of national tax judges /rDe Pietro, C.
  • ; p. 1-3
  • Chapter 2: The legitimacy of EU fiscal State aid control : what is your legitimation narrative?
  • Peters, C.A.T.
  • ; p. 5-30
  • Chapter 3: Fiscal selectivity : a notion in need of clarity
  • Loewenthal, P.-J.
  • ; p. 31-53
  • Chapter 4: Mismatches in view of the recent fiscal State aid investigations : genuine situation or intentional (illegal) arrangements?
  • Szotek, P.
  • Miladinovic, A.
  • ; p. 55-85
  • Chapter 5: State aid and domestic anti-tax avoidance rules : who is in charge? : a preliminary analysis
  • Smit, D.S.
  • ; p. 87-101
  • Chapter 6: The EU notion of legitimate expectations in the context of State aid law : what role for national judges?
  • De Pietro, C.
  • ; p. 103-116
  • Chapter 7: Ex-Officio application of EU State aid rules by national courts
  • Fierstra, M.
  • ; p. 117-129
  • Chapter 8: National courts as 'Guardians' of commission recovery decisions
  • Van de Vijver, A.
  • ; p. 131-142
  • Chapter 9: Recovery procedures and national issues : the Belgian 'excess profit exemption' scheme
  • Peeters, B. (Bruno)
  • ; p. 143-157
  • Chapter 10: Recovery of fiscal State aid in the Netherlands and the role of the national judge
  • Leroy, J.
  • ; p. 159-182
  • Chapter 11: Conclusions: Legitimacy and effectiveness of fiscal State aid control : some reflections on new perspectives on fiscal State aid
  • De Pietro, C.
  • ; p. 183-185
Extent
xvi , 225 p.
Isbn
9789403514154
Isbn Type
(print)

Library Locations

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