The Resource (Re)shaping fiscal state aid : selected recent cases and their impact

(Re)shaping fiscal state aid : selected recent cases and their impact

Label
(Re)shaping fiscal state aid : selected recent cases and their impact
Title
(Re)shaping fiscal state aid : selected recent cases and their impact
Creator
Subject
Language
eng
Summary
This article touches upon a number of recent state aid developments. It addresses EU limits to the tax authority's competence to conclude tax settlements and rulings and pays special attention to their role as creditors settling payment issues. Other points discussed are the need for investment fund regimes not to go beyond full transparency in order to stay outside of the state aid regime and the relation between state aid and other primary EU law. Moreover, the tax facilitation of takeovers and the use of cooperatives in tax planning will be addressed. Finally the limitations to state aid as an instrument to address harmful tax competition are briefly dealt with in light of the effects test introduced by the ECJ when dealing with analytical taxation of profits
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
http://library.link/vocab/creatorName
Luja, R.H.C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • State aid
  • ECJ case law
  • tax authorities
  • investment fund
  • fundamental freedoms
  • acquisition
  • goodwill
  • amortization
  • harmful tax competition
  • cooperative society
  • fiscal sovereignty
Label
(Re)shaping fiscal state aid : selected recent cases and their impact
Instantiates
Publication
Label
(Re)shaping fiscal state aid : selected recent cases and their impact
Publication

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      52.37366609999999 4.9336932
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