The Resource The selectivity of tax measures : a tale of two consistencies
The selectivity of tax measures : a tale of two consistencies
Resource Information
The item The selectivity of tax measures : a tale of two consistencies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The selectivity of tax measures : a tale of two consistencies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- The selectivity of tax measures : a tale of two consistencies
- Title
- The selectivity of tax measures : a tale of two consistencies
- 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
- Label
- The selectivity of tax measures : a tale of two consistencies
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-selectivity-of-tax-measures--a-tale-of-two/sFLwBsf4SiM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-selectivity-of-tax-measures--a-tale-of-two/sFLwBsf4SiM/">The selectivity of tax measures : a tale of two consistencies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-selectivity-of-tax-measures--a-tale-of-two/sFLwBsf4SiM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-selectivity-of-tax-measures--a-tale-of-two/sFLwBsf4SiM/">The selectivity of tax measures : a tale of two consistencies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
