The Resource New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
Resource Information
The item New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control 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 New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control 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
- This book presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. The core elements of this fundamental analysis include the following: selectivity as applied in the case law of the Court of Justice; whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures; protection of legitimate expectations; to what extent national judges are required to apply state aid rules ex officio; powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and connection between legitimacy of state aid law and effectiveness of state aid control. The book includes a thorough investigation of the notion of fiscal state aid, also by focusing on the most recent decisions of the European Commission concerning mismatches. Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market
- Language
- eng
- Extent
- xvi , 225 p.
- Contents
-
- Chapter 1: Introduction: Legitimacy and effectiveness of fiscal State aid control and the role of national tax judges /rDe Pietro, C.
- ; p. 1-3
- Chapter 2: The legitimacy of EU fiscal State aid control : what is your legitimation narrative?
- Peters, C.A.T.
- ; p. 5-30
- Chapter 3: Fiscal selectivity : a notion in need of clarity
- Loewenthal, P.-J.
- ; p. 31-53
- Chapter 4: Mismatches in view of the recent fiscal State aid investigations : genuine situation or intentional (illegal) arrangements?
- Szotek, P.
- Miladinovic, A.
- ; p. 55-85
- Chapter 5: State aid and domestic anti-tax avoidance rules : who is in charge? : a preliminary analysis
- Smit, D.S.
- ; p. 87-101
- Chapter 6: The EU notion of legitimate expectations in the context of State aid law : what role for national judges?
- De Pietro, C.
- ; p. 103-116
- Chapter 7: Ex-Officio application of EU State aid rules by national courts
- Fierstra, M.
- ; p. 117-129
- Chapter 8: National courts as 'Guardians' of commission recovery decisions
- Van de Vijver, A.
- ; p. 131-142
- Chapter 9: Recovery procedures and national issues : the Belgian 'excess profit exemption' scheme
- Peeters, B. (Bruno)
- ; p. 143-157
- Chapter 10: Recovery of fiscal State aid in the Netherlands and the role of the national judge
- Leroy, J.
- ; p. 159-182
- Chapter 11: Conclusions: Legitimacy and effectiveness of fiscal State aid control : some reflections on new perspectives on fiscal State aid
- De Pietro, C.
- ; p. 183-185
- Isbn
- 9789403514154
- Label
- New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
- Title
- New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
- Language
- eng
- Summary
- This book presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. The core elements of this fundamental analysis include the following: selectivity as applied in the case law of the Court of Justice; whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures; protection of legitimate expectations; to what extent national judges are required to apply state aid rules ex officio; powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and connection between legitimacy of state aid law and effectiveness of state aid control. The book includes a thorough investigation of the notion of fiscal state aid, also by focusing on the most recent decisions of the European Commission concerning mismatches. Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- De Pietro, C
- Series statement
- Eucotax series on European taxation
- Series volume
- volume 64
- http://library.link/vocab/subjectName
-
- State aid
- selectivity
- ECJ case law
- tax avoidance
- Label
- New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
- Contents
-
- Chapter 1: Introduction: Legitimacy and effectiveness of fiscal State aid control and the role of national tax judges /rDe Pietro, C.
- ; p. 1-3
- Chapter 2: The legitimacy of EU fiscal State aid control : what is your legitimation narrative?
- Peters, C.A.T.
- ; p. 5-30
- Chapter 3: Fiscal selectivity : a notion in need of clarity
- Loewenthal, P.-J.
- ; p. 31-53
- Chapter 4: Mismatches in view of the recent fiscal State aid investigations : genuine situation or intentional (illegal) arrangements?
- Szotek, P.
- Miladinovic, A.
- ; p. 55-85
- Chapter 5: State aid and domestic anti-tax avoidance rules : who is in charge? : a preliminary analysis
- Smit, D.S.
- ; p. 87-101
- Chapter 6: The EU notion of legitimate expectations in the context of State aid law : what role for national judges?
- De Pietro, C.
- ; p. 103-116
- Chapter 7: Ex-Officio application of EU State aid rules by national courts
- Fierstra, M.
- ; p. 117-129
- Chapter 8: National courts as 'Guardians' of commission recovery decisions
- Van de Vijver, A.
- ; p. 131-142
- Chapter 9: Recovery procedures and national issues : the Belgian 'excess profit exemption' scheme
- Peeters, B. (Bruno)
- ; p. 143-157
- Chapter 10: Recovery of fiscal State aid in the Netherlands and the role of the national judge
- Leroy, J.
- ; p. 159-182
- Chapter 11: Conclusions: Legitimacy and effectiveness of fiscal State aid control : some reflections on new perspectives on fiscal State aid
- De Pietro, C.
- ; p. 183-185
- Extent
- xvi , 225 p.
- Isbn
- 9789403514154
- Isbn Type
- (print)
- Label
- New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
- Contents
-
- Chapter 1: Introduction: Legitimacy and effectiveness of fiscal State aid control and the role of national tax judges /rDe Pietro, C.
- ; p. 1-3
- Chapter 2: The legitimacy of EU fiscal State aid control : what is your legitimation narrative?
- Peters, C.A.T.
- ; p. 5-30
- Chapter 3: Fiscal selectivity : a notion in need of clarity
- Loewenthal, P.-J.
- ; p. 31-53
- Chapter 4: Mismatches in view of the recent fiscal State aid investigations : genuine situation or intentional (illegal) arrangements?
- Szotek, P.
- Miladinovic, A.
- ; p. 55-85
- Chapter 5: State aid and domestic anti-tax avoidance rules : who is in charge? : a preliminary analysis
- Smit, D.S.
- ; p. 87-101
- Chapter 6: The EU notion of legitimate expectations in the context of State aid law : what role for national judges?
- De Pietro, C.
- ; p. 103-116
- Chapter 7: Ex-Officio application of EU State aid rules by national courts
- Fierstra, M.
- ; p. 117-129
- Chapter 8: National courts as 'Guardians' of commission recovery decisions
- Van de Vijver, A.
- ; p. 131-142
- Chapter 9: Recovery procedures and national issues : the Belgian 'excess profit exemption' scheme
- Peeters, B. (Bruno)
- ; p. 143-157
- Chapter 10: Recovery of fiscal State aid in the Netherlands and the role of the national judge
- Leroy, J.
- ; p. 159-182
- Chapter 11: Conclusions: Legitimacy and effectiveness of fiscal State aid control : some reflections on new perspectives on fiscal State aid
- De Pietro, C.
- ; p. 183-185
- Extent
- xvi , 225 p.
- Isbn
- 9789403514154
- Isbn Type
- (print)
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