The Resource Tax incentives and territoriality within the European Union : balancing the internal market with the tax sovereignty of member states

Tax incentives and territoriality within the European Union : balancing the internal market with the tax sovereignty of member states

Label
Tax incentives and territoriality within the European Union : balancing the internal market with the tax sovereignty of member states
Title
Tax incentives and territoriality within the European Union : balancing the internal market with the tax sovereignty of member states
Creator
Subject
Language
eng
Summary
This article discusses the case law of the European Court of Justice concerning the compatibility with EU law of territorial tax incentives adopted by Member States from a legal institutional and policy perspective. The author in particular focuses on the potential justifications under EU fundamental freedoms to territorial ring-fencing of tax incentives, taking into account the necessary balance between the objectives of the Internal market and the EU systems of division of powers between the European Union and its Member States, based on the principles of conferral, subsidiarity and proportionality
Citation source
In: World tax journal. - Amsterdam. - Vol. 6 (2014),
http://library.link/vocab/creatorName
Traversa, E. (Edoardo)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax incentive
  • territoriality principle
  • ECJ case law
  • fundamental freedoms
  • justification
  • ring-fencing
  • State aid
  • internal market
Label
Tax incentives and territoriality within the European Union : balancing the internal market with the tax sovereignty of member states
Instantiates
Publication
Label
Tax incentives and territoriality within the European Union : balancing the internal market with the tax sovereignty of member states
Publication

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