State aid

Resource Information

The concept State aid represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"God save the Brexit" : tax implications of leave vote
"Meta"-Steuerrecht durch Beihilfekontrolle : aktuelle Entwicklungen im europäischen Beihilferecht
"Would the European Commission's decision on the Amazon State aid case have been different, if it had not applied the OECD 2017 Transfer Pricing Guidelines?" (An analysis of the Amazon State aid case decision in the light of the OECD Transfer Pricing Guidelines and BEPS Project)
'Tax haven' conditions included in COVID-19 State Aid schemes : can they be tested?
(Aangescherpte) groepsrentebox is naar huidige stand van zaken verboden staatssteun
(Re)shaping fiscal state aid : selected recent cases and their impact
10th GREIT annual conference on EU BEPS; fiscal transparency, protection of taxpayer rights and state aid and 7th GREIT summer course on tax evasion, tax avoidance & aggressive tax planning
A battle for the revenue between giants : the Apple case
A bite from the Apple? Commission orders recovery of up to 13 billion euros
A constructive U.S. counter to EU state aid cases
A fiscalidade como instrumento de recuperação económica
A new framework for state aid review of tax rulings
A review of state aid in multinational tax regimes
A small fish in a big pond : the international tax options of Belgium
A world full of challenges, part 2 : the tax details
A-Brauerei: CJEU rules exemption from German real estate transfer tax does not constitute State aid
Aanbevelingen ter verbetering van het vestigingsklimaat voor ondernemingen : tribuut aan Jaap Bellingwout
Abrogato il regime agevolativo delle holding lussemburghesi
Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid
Advance pricing arrangements : optimal tool - optimal framework?
Advanced issues in international and European tax law
Aides d'Etat : le temps de l'insouciance est-il révolu?
Aiuti di stato mediante benefici fiscali ed efficacia nell'ordinamento interno delle decisioni negative della Commissione UE : rapporti tra precetto comunitario e procedure fiscali nazionali
Aktuelle Entwicklungen der EuGH-Rechtsprechung zu den direkten Steuern im Jahr 2020
Aktuelle Entwicklungen im Beihilferecht - erstes Halbjahr 2018 : der EuGH hält an der weiten Auslegung des Beihilfebegriffs fest und stärkt die Vergleichbarkeitsprüfung
Aktuelle Entwicklungen im Beihilferecht - zweites Halbjahr 2018 : Rechtssicherheit bei Sanierungs- und Konzernklausel - EuGH verneint verbotene Beihilfe
Amazon State aid decision : implications for U.S. multinationals
An American View of State Aid - [part 5]
An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries
An analysis of some Apple state aid arguments
An overview of the state aids regime
Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
Anhängige EuGH-Rechtssachen im Bereich der Ertragsteuern
Anti-competitive tax breaks: how to attack them under the state aid rules
Anti-tax-avoidance rules and fiscal trade incentives
Apple : why the EU needs a common corporate income tax
Apple Sales International and another v European Commission and others : (Joined cases T-778/16 and T-892/16)
Apple and the CCCTB : can the European Commission have both?
Apple's tax planning scheme and CJEU jurisprudence
Apple, State aid, and arm's length : EU general court's failure of imagination
Application of EC state aid law by the Member State courts
Are the EU and U.S. headed for a tax war?
Areas of TP scrutiny in a pre- and post-BEPS world
Aspects of U.K. CFC rules constitute unlawful State aid
Assessing state aid in the beautiful game
Assessing the standard of proof in fiscal State aid : red card to the Commission
Assessment and recovery of tax incentives in the EC and the WTO : a view on state aids, trade subsidies and direct taxation
Asymmetrical tax burdens and EU State Aid control
Asymmetrically relying on the EU VAT Directive - is VAT a picnic?
Autogrill España SA v European Commission; and Banco Santander SA and Santusa Holding SL v European Commission: Spanish tax rules, state aid and "selective advantage"
Autonomia tributaria locale e integrazione europea
Autonomie procédurale des Etats membres et droit européen
Auxílios de Estado e Fiscalidade
Aviation tax, free trade and State aid in the European Union : Ireland's riddled air travel tax : case T473/12 Aer Lingus Ltd v. Commission, and case T-500/12 Ryanair Ltd v. Commission
Ayudas de Estado de carácter fiscal : régimen jurídico
Ayudas de estado y deporte : los regímenes fiscales preferentes en el mundo del fútbol a la luz del derecho europeo de la competencia = State aid and sport : preferential tax regimes in the football sector in the light of European competition law
BEPS Action 2 : neutralising the effects on hybrid mismatch arrangements
BEPS en het Europese arm's-lengthbeginsel
BEPS, EU state aid investigations and LuxLeaks : and what about Luxembourg?
BEPS, State aid investigations, and U.S. MNE restructurings
BITs and taxes
BTW-compensatiefondsen : fata morgana of oase in het staatssteunlandschap?
Base erosion and profit shifting (BEPS): impact for European and international tax policy
Basque Economic Agreement and Europe : Economic Agreement, regional tax regulation and state aid = Concierto Económico Vasco y Europa : Concierto Económico, fiscalidad regional y ayudas de estado
Belastingconcurrentie binnen de EU. Over fiscale beleidsconcurrentie, fiscale marktdistorsies en fiscale staatssteun
Belastingregels kunnen verboden staatssteun vormen
Belastingvoordelen van buiten de EU : krijgt staatssteun na Apple extraterritoriale werking?
Belgian ports carry out economic activities and should be liable to corporate tax - Case T-696/17 Belgian Sea Ports : Annotation on the Judgment of the General Court of 20 September 2019 in Case T-696/17 Havenbedrijf Antwerpen NV and Maatschappij van de Brugse Zeehaven NV v European Commission
Belgisch regime van de aftrek voor octrooi-inkomsten : vergelijking met andere Europese 'IP box'-regimes en toetsing aan Europese regels inzake schadelijke belastingconcurrentie en staatssteun
Belgische rulings in het licht van de staatssteunregels
Belgium following the recent excess profit rulings decision
Benefits of Brexit for the U.K. and other countries
Besitzen Patentboxregime eine Zukunft? Eine beihilferechtliche Untersuchung
Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
Between State aid and the fundamental freedoms : the arm's length principle and EU law
Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
Blickpunkt International
Blickpunkt International und Blickpunkt BEPS
Blickpunkt International und Blickpunt BEPS
Blickpunt international
Boeing, Airbus, and the WTO : if you're not cheating, you ain't trying
Boxen, beleggingsinstellingen en staatssteun
Brexit : a note from the United States
Brexit : selected tax implications of the Trade and Cooperation Agreement
Brexit : the legal implications
Brexit overview of significant corporate tax issues
Brexit tax implications : state of play upon entry into force of withdrawal agreement
Brexit, the EEA and the EU State aid rules : The future State aid control in Turmoil?
Britain alone! The implications and consequences of United Kingdom exit from the EU
Brought into line
CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
CFI decision on Italian specialized investment vehicles
CJEU - recent developments in direct taxation 2016
CJEU - recent developments in direct taxation 2018
CJEU - recent developments in direct taxation 2019
CJEU - recent developments in value added tax 2018
CJEU tackles 'reference framework' definition in State aid cases
COVID-19 : 190 cuestiones fiscales
COVID-19 Nordic responses
Can a failure to apply the Principal Purpose Test by an EU Member State constitute unlawful state aid?
Can general measures be ... selective? Some thoughts on the interpretation of a state aid definition
Can selectivity result from the application of non-selective rules? The case of Engie
Can tax treaties confer State aid?
Can the U.K. digital services tax address the digital economy?
Case C-88/03, Portuguese Republic v. Commission, Judgment of the Grand Chamber of 6 September 2006, [2006] ECR I-7115
Centralized intellectual property business models - tax implications of EU patent box regimes
Cloaking Member State objectives through legislative instruments
Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation
Comentario a las Sentencias del Tribunal General de la UE (Sala Séptima), de 24 de septiembre de 2019
Commentary of state aid review of multinational tax regimes : a comprehensive illustration of main state aid cases
Commission and Spain v Gibraltar and the United Kingdom : a landmark case on engineered tax regimes
Community guidelines on State aid for small and medium-sized enterprises. (92/C213/02)
Community state aid policy and energy taxation
Company size matters
Company taxation, state aid and fundamental freedoms : is the next step enhanced co-operation?
Comparative fiscal federalism
Compatibilidad con el Derecho Europeo del Canon Hidráulico : análisis de la STJUE de 7 de noviembre de 2019, asuntos acumulados C-105/18 a C-113/18, UNESA y otros
Compatibility of IP box regimes with EU state aid rules and Code of Conduct
Conceptuele dilemma's ten aanzien van het begrip "selectieve belastingvoordelen"
Conditional withholding tax : a tax on tax planning
Conference : New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
Conference on "Tax aspects of research and development - towards more sustainable development in the European Union"
Conference report: Research Seminar on State Aid and Tax Measures (Aarhus, Denmark, 27 January 2011)
Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
Congregación De Escuelas Pías Provincia Betania : tax exemption for education services by religious congregation not sacrosanct from State aid perspective
Convenios fiscales internacionales y fiscalidad de la Unión Europea
Convenios fiscales internacionales y fiscalidad de la Unión Europea
Corporate Income Tax Act changes
Corporate Income Tax Act changes
Corporate tax and treaty consequences of Brexit
Corporate tax arrangements under EU state aid scrutiny : the application of the market economy operator principle
Corporate tax changes
Corporate tax harmonisation in the European Community
Corporate tax law amendments
Corporate tax treatment of interest : EU state aid and the EU Code of Conduct as a means of combating harmful tax competition
Croatian accession to the European Union : the challenges of participation
Cuestiones de efficiencia, eficacia y legalidad comunitaria Europea en el proceso hacia un modelo de fiscalidad de la energia
Current scenario of the tax incentives in Brazil : a comparison based on the concepts of state aid in Europe and of the commerce clause in the United States
Damage limitation
Darstellung der EU-Regionalbeihilferegelungen und Schlussfolgerungen für Steuererleichterungen in der Schweiz
Das Beihilfeverfahren und die Rechte und Pflichten der Beteiligten
Das EG-Beihilfenverbot und sein Durchführungsverbot in Steuersachen
Das GrESt-Privileg für umgründungsbedingte Grundstücksübertragungen als selektive Beihilfe? = Does the reduced real estate transfer tax for reorganizations constitute State aid?
Das Referenzsystem bei der beihilferechtlichen Überprüfung nationaler Steuervergünstigungen
De Belgische octrooiaftrek
De Europese staatssteunregels : de overheid geeft ... maar kan ook gedwongen worden weer (terug) te nemen
De Mededeling staatssteun 2016 : een momentopname door de Europese Commissie
De Nederlandse vennootschapsbelasting in Europees perspectief : overzicht van het harmonisatieproces
De Starbuckszaak en haar dilemma's : heerlijke koffie met een bittere nasmaak
De behandeling van rente in de VPB heroverwogen
De octrooi- en rentebox: dispariteit, distorsie of steunmaatregel?
De overheid als belastingplichtige
De verhouding tussen art. 20a Wet VPB 1969 en het Europese recht
De verplichte groepsrentebox : geen verboden staatssteun, wel schadelijke belastingconcurrentie?
Deduction for export activities in Spain's corporation tax : present and future
Defizitäre Sachverhaltsermittlung und gesetzesinkongruente Rechtsanwendung durch nationale Finanzbehörden : individueller Steuervorteil als Beihilfe i. S. des EU-Rechts
Der Einfluss des Beihilferechts auf die direkten Steuern in Deutschland
Der Einfluss des Europäischen Beihilferechts auf nationale Steuervergünstigungen : eine darstellende Analyse unter besonderer Berücksichtigung von Tax Rulings und Gewinnverlagerungen
Derecho tributario de la Unión Europea
Designing co-operative compliance programmes : lessons from the EU state aid rules for tax administrations
Deutsche Gewerbesteuer und europäisches Beihilferecht - Anmerkung zum Urteil des EuGH vom 11. 9. 2008, C-428 - 434/06, UGT Rioja u. a
Did Nike benefit from illegal State aid?
Die Anwendung des Beihilfeverbots im Unternehmenssteuerrecht
Die Beihilfeverfahren in Sachen Amazon, Apple, Fiat und Starbucks - eine neue Dimension der Selektivität?
Die Besteuerung von Sportlern : Einkunftsarten - Einkünfteermittlung - Internationales Steuerrecht
Die DBA-Freistellungsmethode als unzulässige Beihilfe i. S. d. Art. 87 EG? = The exemption method of DTC-Law in the light of the EC state aid prohibition?
Die EU-Gruppe Verhaltenskodex (Unternehmensbesteuerung) : Überblick über aktuelle Arbeiten gegen schädlichen Steuerwettbewerb in der Europäischen Union
Die Firmenwertabschreibung als selektive Beihilfe?
Die Möglichkeit der Verlustverrechnung als selektive Begünstigung sanierungsbedürftiger Unternehmen? : Wider die Beihilferechtswidrichkeit der Sanierungsklausel (Paragr. 8 Abs. 1a KStG)
Die Position von EU-Kommission und EuGH zu steuerlichen Beihilfen : das Damoklesschwert der Feststellung einer europarechtswidrigen steuerlichen Massnahme
Die Sanierungsklausel - Bestandsaufnahme und Handlungsempfehlungen
Die Sanierungsklausel auf dem Prüfstand : Steuern als verbotene Beihilfen
Die Sanierungsklausel des Paragr. 8c KStG ist eine unzulässige staatliche Beihilfe : EuG, Urteil vom 4. 2. 2016 - T-287/11, Heitkamp BauHolding GmbH
Die Verteilung der Besteuerungsrechte zwischen Ansässigkeits- und Quellenstaat im Recht der Doppelbesteuerungsabkommen
Die belgische Excess Profit-Regelung ist keine steuerliche Beihilfe : EuG, Urteil v. 14.2.2019 - Rs. T-131/16 und T-263/16
Die deutsche Sanierungsklausel als rechtswidrige Beihilfe = The German restructuring clause as prohibited state aid
Differential tax burdens of undertakings and internal market law: the way forward after ANGED
Digital battlefront in the tax wars
Direct taxation and State aid : recent developments concerning the notion of selectivity
Direito Tributário, Societário e a reforma da Lei das S/A - Vol. V : controversias após a Lei n. 12.973
Direito fiscal da União Europeia : tributação direta
Diritto tributario europeo
Diritto tributario europeo
Distinction between state aid and general tax measures
Dividendbelasting wederom onder vuur
Do APAs still provide certainty in the Netherlands?
Do state aid rules still allow European Union Member States to claim fiscal sovereignty?
Does the European Union primary law require member states to make corresponding adjustments?
Don't panic!
Double (non-)taxation and EU law
Draft Commission notice on the application of the state aid rules to measures relating to direct business taxation (Doc. IV/980/98-EN Rev. 1). UNICE comments
Droit OMC, droit communautaire et fiscalité directe
Dutch CV-BV structures : Starbucks-style tax planning and state aid rules
E-commerce between the U.S. and Europe : Apple, state aid, and beyond
EC formally requests that Spain and Malta abolish certain tax incentives under state aid rules
EC guidelines on state aid to maritime transport and Belgian maritime tax measures
EC neemt belangrijke beslissing inzake staatssteun
EC prohibits financial restructuring exemption for change-in-ownership rule
EC state aid rules and tax incentives: a U-turn in Commission policy? (Part I)
EC state aid rules and tax incentives: a U-turn in Commission policy? (Part II)
EC state aid rules applied to taxes : an analysis of the selectivity criterion
ECJ - recent developments in direct taxation 2011
ECJ - recent developments in direct taxation 2012
ECJ - recent developments in direct taxation 2014
EU "state aid" rules: relevance for companies in Ireland
EU Commission's transfer pricing analysis at stake : the Amazon case according to the General European Court Internationale Rechtsprechung
EU and tax rulings : five shades of four state aid decisions
EU applies BEPS concepts finding State aid given to Amazon
EU enlargement : issues and opportunities for multinationals
EU fiscal State aid rules and COVID-19 : will one survive the other?
EU income tax law: issues for the years ahead
EU law and the building of global supranational tax law : EU BEPS and state aid
EU law compatibility of BEPS Action 2 : neutralising the effects of hybrid mismatch arrangements
EU review of direct tax measures : interplay between fundamental freedoms and state aid control
EU shipping taxation : the tonnage tax regime in question
EU state aid and tax : an evolutionary approach
EU state aid cases continue to amaze and worry many multinationals
EU state aid control : law and economics
EU state aid investigations : a view from both sides of the Atlantic
EU state aid investigations demand an aggressive response
EU state aid rules and the Azores cases
EU state aid rules and their limits
EU state aid rules applied to indirect tax measures
EU tax law and policy in the 21st century
EU-Beihilfenrecht : Art. 106-109 AEUV, Art. 93 AEUV, De-minimis-Verordnung, DAWI-Paket, Allgemeine Gruppenfreistellungsverordnung sowie Verfahrensverordnung : Kommentar
EU-Beihilferecht 2020 : Übersicht der wichtigsten Entwicklungen des vergangenen Jahres
EU-Kommission beißt in den sauren Apfel - keine unerlaubte staatliche Beihilfe für Apple durch Irland = EU Commission bites the bullet - no illegal State aid for Apple by Ireland
Economics of State aid control : where law and economics meet
Een aanmerkelijke digitale aanwezigheid : de juiste stap vooruit?
Een gerechtvaardigd vertrouwen in belastingfaciliteiten?
El Impuesto sobre Sociedades en 2012 (y IV). Gravámenes especiales sobre rentas extranjeras. Medidas limitativas y de estímulo a la actividad económica. Conflictos en materia de ayudas de Estado
El análisis de selectividad en las ayudas de Estado de naturaleza fiscal tras la Sentencia Gibraltar (Asuntos C-106/09P y C-107/09P) y sus implicaciones en la lucha contra la competencia fiscal perjudicial
El derecho financiero y tributario ante los fenómenos hidrológicos extremos
Emergency tax measures in Hungary : tax relief and crisis taxes
Ende der "Organisationsblindheit" der Gemeinschaft im Beilhilferecht : keine automatische Selektivität regionaler Steuermassnahmen : zugleich Anmerkung zum EuGH-Urteil Portugal/Kommission
Energieabgabenvergütung : EuGH bestätigt Verstoß gegen Unionsrecht : BFG setzt Urteil um und gibt Dienstleistern Chance auf Vergütung
Energy tax incentives in the United States : A comparative perspective on State aid
Energy taxation, environmental protection and State aids : tracing the path from divergence to convergence
Energy taxes in the EU : a case study of the implementation of environmental taxation at a supranational level
Enforcement of EU State aid provisions and transfer pricing - round 2 : obervations on the decisions in the cases Starbucks and Fiat
Enhanced cooperation and European tax law
Enkele bemerkingen betreffende het fiscaal gelijkheidsbeginsel in de staatssteunzaken naar aanleiding van het arrest Koninklijke Friesland Foods
Entwicklungen im Europäischen Steuerrecht im ersten Halbjahr 2020 : die kroatische EU-Ratspräsidentschaft und aktuelle Initiativen der EU-Kommission
Environmental tax studies for the ecological transition : comparative analysis addressing urban concentration and increasing transport challenges
Environmental taxation and the law
Estonia could face tax battle with European Commission
Ethics and taxation
Europa en (de Belgische) preferentiële belastingregimes : de staatssteunregels in de rol van scherprechter?
Europe's balancing act : trends in taxation
European Commission Directive on exchange of tax rulings : a 'revolutionary' move to be embraced or feared by taxpayers?
European Commission competence in reviewing direct business tax measures
European Commission decision on Fiat : state aid case explained
European Commission details charges against Apple Inc.'s tax arrangements in Ireland, slams Luxembourg on Fiat deals
European Commission finds no illegal State aid
European Commission gives green light to Madeira's new tax regime
European Commission targets Member States' tax rulings as prohibited State aid : where will it lead?
European State aid and tax rulings
European Union corporate tax law
European Union state aid and calls for transparency in a post-BEPS world : will rulings effectively be ruled out?
European direct taxation : case law and regulations
European direct taxation : case law and regulations
European direct taxation : case law and regulations
European economic law
European state aid law quarterly
European tax integration : law, policy and politics
European tax law : institutions and principles
European tax law : volume 1 : general topics and direct taxation
European tax law : volume 1 : general topics and direct taxation
Europäisches Beihilferecht und Besteuerung
Europäisches Steuerrecht
Europäisches Steuerrecht
Europäisches Steuerrecht : Kommentar
Europäisches Verbrauchsteuerrecht
EØS-avtalen og norsk skatterett
Fact and law-finding issues in the preliminary ruling and infringement procedures before the ECJ in tax matters
Fairness im Steuerrecht : Schlaglichter auf Anspruch und Wirklichkeit in laufenden Steuerreformvorhaben
Fasten your seat belts : EC scrutinises aggressive tax planning
Fifteen years of tax incentives in the Czech Republic in the light of recent legislative changes : opportunities and lessons learned
Fighting harmful tax competition through EU State aid law : will the hardening of soft law suffice?
Finance Act 2016 Notes
Finance Act 2020 Notes : Section 110: Future Fund: EIS and SEIS relief
Finding selectivity or the art of comparison : annotation on the judgment of the Court of Justice of the European Union (First Chamber) of 8 September 2011 in Joined Cases C-78 to 80/08, Paint Graphos
Finland : Selectivity of the Finnish sweets tax - no resolution in sight
Finnish energy taxation: how well has it worked?
Firmenwertabschreibung auch für EU-Erwerbe - die Schlussanträge der Generalanwältin = Goodwill amortization also for acquisitions of EU participations - opinion of the Advocate General
Fiscal State aid to promote clean transport
Fiscal aid review and cross-border tax distortions
Fiscal aids: (in)compatibility with EU rules?
Fiscal autonomy, investment funds and state aid : a follow-up
Fiscal instruments to promote renewable energy in the Netherlands and why they were not continued
Fiscal state aid - the European Commission on a mission
Fiscal state aid : lights and shadows in the 2013 Commission decision on the Spanish tax lease system
Fiscal state aid and real estate collective investment vehicles (CIVs)
Fiscal state aid goes global
Fiscal state aids, tax base erosion and profit shifting
Fiscal subsidy control in the post-Brexit era
Fiscale kenniseconomie
Fiscale maatregelen en communautaire steunmaatregelen: formele procedures en terugvordering
Fiscale maatregelen en communautaire steunmaatregelen: materieel recht
Fiscale staatssteun : hoe soeverein zijn de lidstaten nog?
Fiscale staatssteun : recente ontwikkelingen
Fiscale staatssteun : recente ontwikkelingen (slot)
Fiscale voordelen vanwege regionale en lokale overheden : onder staatssteunbedreiging?
Fiscalità delle imprese ed aiuti di Stato : parte I: i fondamenti della nozione di aiuto fiscale
Football glory, credit crisis and state's paternalism - a perfect breeding ground for State aid? Annotation on the Judgment of the General Court (Fourth Chamber) of 20 March 2019 in Case T-766/16 Hércules CF v European Commission
Forecast : looking cloudy
Forum : interaction of state aid, free movement, policy competition and abuse control in direct tax matters
Friends with tax benefits : Apple's cautionary tale
Friends without benefits? The Treasury and EU state aid
From Santander to LuxLeaks - and back
Fundamental freedoms and state aid rules under EU law : the example of taxation
Fundamentals of transfer pricing : a practical guide
General approach of the European Court of Justice and limitation of benefits clauses in double tax conventions
German 'anti-avoidance' measures versus Belgian coordination centres : a long struggle without survivors?
Gibraltar State aid decision highlights EU Commission's selective approach
Gli aiuti di Stato nel diritto tributario
Global trends in VAT/GST and direct taxes
Governmental incentive programs in a post-BEPS and limited State aid world
Grants and incentive programmes in the ten new EU-Member states
Grants versus fiscal aid : in search of economic rationality
Greek capital gains tax on the transfer of shares and EC law
Green deal and incentive effect: what is truly environmental aid?
Guía práctica : Efectos Jurídicos del Coronavirus (COVID-19)
Harmful tax competition : six Belgian tax incentives under the microscope
Harmful tax competition and fiscal State aid : two sides of the same coin?
Harmful tax policy : when political objectives interfere with state aid rules
Harmonisierung der Unternehmensbesteuerung in Europa - eine Standortbestimmung in Zeiten von BEPS
Has the European Court of Justice any interest in tax expenditures?
Het Technolease drama : eens maar nooit weer?
Het conceptwetsvoorstel Terugvordering staatssteun : navorderen, naheffen of niets doen?
Het grensvlak van eerlijke en oneerlijke belastingconcurrentie in Europa
Het naderende einde van de dividendbelasting : een analyse
Het wetsvoorstel Terugvordering staatssteun : het wordt navorderen en naheffen
Horizontal discrimination and EU law : the Sopora case
How Shell manages its Dutch dividend withholding tax
How did McDonald's get off the EU State aid hook?
How flexible should State aid control be in times of crisis?
How the Vodafone Magyarország opinion affects EU debate on turnover-based digital taxes
How to determine the existence of a tax advantage: the F.C. Barcelona case : annotation on the judgment of the General Court (Fourth Chamber) of 26 February 2019 in Case T-865/16 F.C. Barcelona v European Commission
IP Box Regime im Europäischen Steuerrecht
IP boxes from a European, Liechtenstein and Swiss perspective
IP boxes in light of the BEPS project and EU law - part II
Identifying selective advantages in the context of German Inheritance and Gift Tax Act Reform
Impact Starbucks-affaire en EU anti-BEPS-voorstellen verduidelijkt
Impact of the EU GBER regulations on EIIS
Impact of the European economic area agreement on direct taxation : a Norwegian perspective
Implicaciones del caso "Achmea" en asuntos fiscales : límites al arbitraje, jurisdicción exclusiva del TJUE y convenios de doble imposición internacional = Implications of the "Achmea" case in tax matters: limits on arbitration, exclusive jurisdiction of the CJUE and international conventions of double taxation
Implications of the rulings in Starbucks and Fiat for the Apple State aid case
Implikationen der EuG-Entscheidung zur ungarischen Werbesteuer für die Beihilfenkonformität der österreichischen Digitalsteuer = Implications of the EGC decision on the Hungarian advertising tax for the compliance of the Austrian digital tax with the State aid rules
In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
Inclusive global tax governance in the post-BEPS era
Incompatible state aid : should enterprises fear this legislation?
Incorrect system of reference : ECJ overrules Commission decision on German restructuring clause
Increasing Romania's competitiveness in the region - R&D and IT tax incentives
Inside the EU Code of Conduct Group : 20 years of tackling harmful tax competition
International group financing and taxes
International juridical double non-taxation and state aid
International review: looking back on 2019
International tax aspects of sovereign wealth investors : a source State perspective
International tax update
Internationale aspecten van de C(C)CTB
Introduction to European tax law on direct taxation
Introduction to European tax law on direct taxation
Introduction to European tax law on direct taxation
Introduction to European tax law on direct taxation
Introduction to European tax law on direct taxation
Investigations by European Commission into transfer pricing underlying certain tax rulings in the European Union
Investment fund taxation : domestic law, EU law, and double taxation treaties
Investment funds, tax planning and state aid
Ireland and Apple v European Commission : the competent exercise of competences
Irish air travel tax and unlawful State aid - a partial victory for airlines
Is Belgium and Forum 187 v. Commission a suitable legal source for an EU "at arm's length principle"?
Is Fiat's tank half-full of half empty? The General Court's decision in Luxembourg v. Commission (T-755/15)
Is de vrijstelling van rente op een hybride lening een onrechtmatige steunmaatregel?
Is het regime voor fiscale beleggingsinstellingen een onrechtmatige steunmaatregel?
Is the European Commission using the Apple case to rewrite international tax?
Is the State aid regime a suitable instrument to be used in the fight against harmful tax competition?
Islamic finance and EU law - part 1
Islamic finance and EU law - part 2
Ist die deutsche Sanierungsklausel doch keine Beihilfe? Würdigung des Generalanwalts im EuGH-Verfahren C-203/16 P lässt Fragen offen
Just a notion of aid : how (not) to create a fiscal state aid doctrine
King's College London international tax conference
Koffie verkeerd (over Starbucks en staatsteun)
Konkretisierung des Beihilfebegriffs durch die EU-Kommission : aktuelle Entwicklungen im europäischen Beihilferecht
Konkurrentenschutz im Abgabenrecht
L'Union européenne et la régulation de la concurrence fiscale
La Riforma III dell'imposizione delle imprese
La adaptación de la regulación del derecho tributario general al ordenamiento comunitario
La conformité internationale du mécanisme du "step-up"
La controvertida amortización del fondo de comercio financiero (art. 12.5 TRLIS) : la enconada conflictividad de un beneficio fiscal maldito (I) = The controversial amortization of the financial goodwill (article 12.5 TR LIS) : the acrimonious conflict of a cursed tax benefit (I)
La controvertida amortización del fondo de comercio financiero (art. 12.5 TRLIS) : la enconada conflictividad de un beneficio fiscal maldito (II) = The controversial amortization of the financial goodwill (article 12.5 TR LIS) : the acrimonious conflict of a cursed tax benefit (II)
La dimensione promozionale del fisco
La giurisprudenza della Corte di Giustizia in materia di aiuti di Stato (1956-2006)
La giurisprudenza della Corte di Giustizia in materia di aiuti di Stato (1956-2006)
La jurisprudencia del TGUE en los casos Starbucks y Fiat: clarificación del impacto del art.107 TFUE sobre APAs y tax rulings en materia de precios de transferencia = The EU jurisprudence on the Starbucks and FIAT cases : some light on the impact of the EU state aid prohibition over transfer pricing advance pricing arrangements
La refonte de la fiscalité internationale des entreprises : analyse des possibles incidences pour la Suisse au regard de questions choisies
La saga sobre la amortización del fondo de comercio financiero español ha llegado a su "fin" : el Tribunal General de la Unión Europea confirma su carácter selectivo : análisis de las SSTGUE de 15 de noviembre de 2018, asuntos T-399/11 RENV y T-219/10 RENV
La transparencia fiscal como mecanismo para combatir el uso abusivo de los acuerdos tributarios previos (tax rulings y APA) en el Plan BEPS y el Derecho de la UE
Las ayudas fiscales de los territorios forales vascos a la luz de la jurisprudencia del Tribunal de Justicia de la Unión Europa
Latest developments on the interpretation of the concept of selectivity in the field of corporate taxation
Le tax-shelter en Belgique
Legal remedies in European tax law
Les aides d'État comme instrument de lutte contre la concurrence fiscale dommageable : la pierre philosophale?
Les aides d'État de nature fiscale en droit de l'Union européenne
Les aides étatiques a l'Economie au Grand-Duché de Luxembourg
Les développements fiscaux en France
Let down by the facts : the General Court annuls the European Commission decision on Irish tax arrangement for Apple : annotation on the judgment of the General Court (Seventh Chamber, extended composition) of 15 July 2020 in joined cases T-778/16 and T-892/16 Ireland and Others v European Commission
Ley general tributaria : su reforma en el ámbito estatal y navarro
Liber Amicorum Antonio Tizzano : de la Cour CECA à la Cour de l'Union : le long parcours de la justice européenne
Licht am Ende des Tunnels? - Analyse der Schlussanträge des Generalanwalts am EuGH zur (fehlenden) Beihilfeeigenschaft des Paragr. 6a GrEStG, Rs. C-374/17
Limitation on benefits and state aid
Limitations on interest deduction : an EU law perspective
Lurching toward the future with the European combustion engine
Luxembourg following the recent Fiat/Chrysler (T-755/15 and T-759/15) decision
Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council
Manual de Derecho tributario de la Unión Europea
Manuale di fiscalità internazionale
Materieelrechtelijke beginselen van Gemeenschapsrecht in directe belastingzaken
McDonald's - limits on State aid control in tax ruling investigations
McDonald's state aid investigation : what the European Commission got wrong
Minimizing state and local tax costs in the United States: Critical issue and new developments
Misbruik van recht : een nationaal, internationaal en Unierechtelijk perspectief : rapport van de Commissie Misbruik van recht
Mitarbeiterbeteiligungsstiftungen : verstößt die Besteuerungssystematik tatsächlich gegen das Unionsrecht?
Mitarbeiterbeteiligungsstiftungen im Licht des Unionsrechts : sind die Begünstigungen von Mitarbeiterbeteiligungsstiftungen unionsrechtskonform?
Multi-rate turnover taxes and State aid : a prelude to taxes on company size?
Multinational enterprises, European State aid and transfer pricing : a study of the application of EU State aid law to transfer pricing and allocation of income to permanent establishments
Multinationals and the EC engulfed in state aid disputes
Mögliche Folgen einer Beihilferechtswidrigkeit der Firmenwertabschreibung des Paragr. 9 Abs. 7 KStG = Possible consequences of a violation of the state aid provision by the goodwill amortization under Sec. 9 para. 7 CITA
National tax law - under influence of EU rules for freedom of movement of goods
National tax policy in Europe : to be or not to be?
Nationale Steuerermässigungen und europäisches Beihilfeverbot : zur Genehmigungsfähigkeit der neuen Energiesteuerermässigungen für das Produzierende Gewerbe
Negative harmonisation : the EC, goodwill and state aid
Neue Argumente der Kommission gegen fiskalische Beihilfen - die Ungarn-Entscheidungen der Kommission
Neue Konturen für das steuerliche EU-Beihilferecht : stellt bereits das Abweichen vom OECD-Grundsatz eine unzulässige selektive Massnahme dar?
New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
Nip and tuck needed for the IFSC
No breach
No presumption of guilt: limits for suspension injunctions - Case C-456/18 P Hungary v Commission : annotation on the judgment of the Court of Justice of the European Union (First Chamber) of 4 June 2020 in Case C-456/18 P Hungary v Commission
Nota fiscaliteit, landbouw- en natuurbeleid
Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
Omzetbelasting, boetes en staatssteun
Onwettige fiscale steunverlening: schadevergoeding en rechtsonzekerheid
Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on progressive turnover taxes
Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid granted under tax rulings fixing the attribution of profits to permanent establishments in Ireland
Opinion statement ECJ-TF 2/2017 on the ECJ decision of 21 December 2016 in World Duty Free Group and Others (joined cases C-20/15 P and C-21/15 P), concerning the requirements of selective aid in the sense of article 107 of the TFEU
Oportunidades fiscales para la conservación de la biodiversidad en los espacios naturales protegidos: un apunte de derecho comparado
Parafiscal taxes : are they compatible with EU tax law and the fundamental freedoms?
Paragr. 3 EStG : begünstigte Auslandstätigkeiten verfassungs- und gemeinschaftswidrig?
Passport to Toledo : Cuno, the WTO, and the ECJ
Pending Court of Justice of the European Union cases
Planeamento e concorrência fiscal internacional
Planning for multilateral tax controversy in the post-BEPS world
Practical implications of fiscal aid for taxpayers from a German perspective
Praxis des Internationalen Steuerrechts 2016/2017
Price increasing tax reductions for electronic newspapers : implications for State aid policy
Principles of international taxation
Private meetings and institutional legitimacy : Apple and the EU
Procedural rules in tax law in the context of European Union and domestic law
Progressive turnover taxes under the prism of the State aid rules : effective tools to tax high financial capacity or inconsistent tax design granting selective advantages?
Progressive turnover-based taxes and their legal repercussions under EU law
Question marks around Hungarian sport financing through corporation tax incentives
R&D&I tax incentives in the European Union and state aid rules
Recent EU State aid judgments offer mixed results
Recent amendments to EU, Luxembourg and US tax laws, and their implications for US holding and financing branch structures
Recent amendments to EU, Luxembourg and US tax laws, and their implications for US holding and financing branch structures
Recent developments in Spanish legislation on State aid recovery of a tax nature
Recent developments in the field of EU fiscal State aid : three cases concerning Benelux tax schemes and the position of the United States - Foreword
Recente ontwikkelingen op het vlak van de vergelijkbaarheidsanalyse in de context van verrekenprijzen
Rechtsangleichung in der EU im Bereich der direkten Steuern : Analyse der Handlungsformen unter besonderer Berücksichtigung des Soft Law
Rechtsbehelfe gegen Negativentscheidungen der Kommission im Beihilferecht : Handlungsmöglichkeiten betroffener Unternehmen am Beispiel der Sanierungsklausel
Recovering EU state aid from U.S. MNEs : who foots the bill?
Recovery of State aid : the obligations of Member States, national courts and national authorities in State aid recovery and recent developments in the case law of the Court of Justice of the European Union
Recovery of state aid in corporate groups and post-transfer
Recovery of tax-related state aid in Spain : current scenario and legislative initiatives for immediate and effective recovery
Recovery of unlawful state aid : the role of Member State courts in state aid recovery scenarios : comments on Case C-507/08 and Case C-304/09 of 22 December 2010
Recovery orders in state aid proceedings : lessons from antitrust?
Refining the derogation test on material tax selectivity : the equality test
Reflections on the Scandinavian Model : some insights into energy-related taxes in Denmark and Sweden
Reform der körperschaftsteuerlichen Verlustnutzung in Deutschland = Reform of corporate loss deduction in Germany
Regional fiscal autonomy from a state aid perspective : the ECJ's judgment in Portugal v. Commission
Regionale Steuerautonomie vor dem europäischen Beihilferecht
Religion and taxation in Italy : the pricinple of laïcité and compliance with EU law
Renewable energy tax incentives and WTO law : irreconcilably incompatible? : an examination of the WTO-consistency of direct corporate tax incentives for the development of renewable energy
Report on the EUCOTAX Conference 'State aid, intangibles and rulings'
Research and development and innovation (R&D&I) tax incentives from an EU perspective
Research handbook on European Union taxation law
Resolving disputes in a lawless world
Revealing a disguise tax harmonization through State aid Control : the need for a selectivity analysis in line with EU Law
Review of EU case law on State aid - 2019
Revisiting some fundamentals of fiscal selectivity : the ANGED Case : annotation on the judgment of the General Court of the European Union (First Chamber) of 26 April 2018 in Case C-233/16 Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Generalitat de Catalunya
Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful
Risk capital incentives, a risky business?
Risk-taking by multinational finance entities and interest deductibility
Rulings, royalty's en staatssteun : een eerste tussenstand
Rättsliga och ekonomiska reflektioner över internationell skatteplanering
Rückstellungen bei rechtswidrigen steuerlichen Beihilfen

State aid Resource Information The concept State aid represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

780 Items that share the Concept State aid

Context

Subject of

State aid

Resource Information

The concept State aid represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.