The Resource The selectivity of tax measures : a tale of two consistencies

The selectivity of tax measures : a tale of two consistencies

Label
The selectivity of tax measures : a tale of two consistencies
Title
The selectivity of tax measures : a tale of two consistencies
Creator
Subject
Language
eng
Summary
The selectivity criterion under Article 107 (1) Treaty on the Functioning of the European Union (TFEU), which in many cases is decisive for assessing whether Member States' tax benefits constitute state aid, is often still construed along the lines of the European Court of Justice's (ECJ) Adria-Wien Pipeline decision. However, the ECJ has in the meantime taken a markedly different course with its landmark Paint Graphos and Gibraltar decisions. Against this background, the present contribution argues that the selectivity criterion should impose two cumulative consistency requirements on Member States. De jure selectivity addresses internal consistency, i.e., the consistent implementation of their own reference systems whereas de facto selectivity could in the future guarantee external consistency, i.e., compliance with international minimum standards
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
http://library.link/vocab/creatorName
  • Ismer, R
  • Piotrowski, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU Treaty
  • ECJ case law
  • State aid
  • selectivity
  • justification
Label
The selectivity of tax measures : a tale of two consistencies
Instantiates
Publication
Label
The selectivity of tax measures : a tale of two consistencies
Publication

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