selectivity
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The concept selectivity represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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selectivity
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The concept selectivity represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- selectivity
80 Items that share the Concept selectivity
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- Abuse of law by a Member State when designing a tax measure
- Aktuelle Entwicklungen im Beihilferecht - zweites Halbjahr 2018 : Rechtssicherheit bei Sanierungs- und Konzernklausel - EuGH verneint verbotene Beihilfe
- Analysis of the (in)compatibility of digital services taxes with State aid rules
- Andres : the unfinished business of a seemingly selective non-advantage : annotation on the judgment of the Court (Second Chamber) of 28 June 2018 in Case C-203/16 P Dirk Andres v European Commission
- Autonomia tributaria locale e integrazione europea
- 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
- Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- Can selectivity result from the application of non-selective rules? The case of Engie
- 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
- Die belgische Excess Profit-Regelung ist keine steuerliche Beihilfe : EuG, Urteil v. 14.2.2019 - Rs. T-131/16 und T-263/16
- Digital service taxes under State aid scrutiny
- Direct taxation and State aid : recent developments concerning the notion of selectivity
- Does Article 107(1) contain an autonomous and inherent ALP?
- EC state aid rules applied to taxes : an analysis of the selectivity criterion
- ECJ determines “only in Belgium” excess profit ruling practice constitutes aid scheme, but did it provide illegal aid?
- EU income tax law: issues for the years ahead
- EU state aid control : law and economics
- Economics of State aid control : where law and economics meet
- Energy taxation, environmental protection and State aids : tracing the path from divergence to convergence
- 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
- Fiscale staatssteun : hoe soeverein zijn de lidstaten nog?
- Gibraltar State aid decision highlights EU Commission's selective approach
- How did McDonald's get off the EU State aid hook?
- Incorrect system of reference : ECJ overrules Commission decision on German restructuring clause
- Ireland and Apple v European Commission : the competent exercise of competences
- Islamic finance and EU law - part 2
- Judicial review of the State aid decisions on advance tax rulings : a last resort to safeguard the rule of law
- 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
- Las ayudas de Estado fiscales, control supranacional de la regulación fiscal nacional y de las prácticas administrativas
- Latest developments on the interpretation of the concept of selectivity in the field of corporate taxation
- Legal remedies in European tax law
- 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
- Licht am Ende des Tunnels? - Analyse der Schlussanträge des Generalanwalts am EuGH zur (fehlenden) Beihilfeeigenschaft des Paragr. 6a GrEStG, Rs. C-374/17
- Luxembourg following the recent Fiat/Chrysler (T-755/15 and T-759/15) decision
- Multi-rate turnover taxes and State aid : a prelude to taxes on company size?
- New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
- 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
- Recent EU State aid judgments offer mixed results
- Refining the derogation test on material tax selectivity : the equality test
- 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
- Rulings, royalty's en staatssteun : een eerste tussenstand
- Selectivity and the arm’s length principle in EU State aid law
- Selectivity can exist at different levels : the case of the Spanish tax lease system : annotation on the judgment of the Court (Second Chamber) of 25 July 2018 in Case C-128/16 P European Commission v Kingdom of Spain and others
- Selectivity in State aid law and the methods for the allocation of the corporate tax base
- Selectivity in corporate tax matters after World Duty Free : a tale of two consistencies revisited
- Spain - amortization of financial goodwill
- Spanish Goodwill - a textbook on material selectivity awaiting a second edition
- State Aid and (in)direct taxation : report on the 12th Frans Vanistendael Lectures
- State aid - Gibraltar's tax exemption on interest and royalties and its tax ruling practice
- State aid : selectivity matters
- State aid : the general court decision in Apple
- State aid and (in)direct taxation : Report of the 12th prof. em. Fr. Vanistendael lectures in internatinal and European tax law
- State aid and tax law
- State aid and tax rulings - an assessment of the selectivity criterion of article 107(1) of the TFEU in relation to recent Commission transfer pricing decisions
- State aid issues regarding national digital taxes
- State aid law and business taxation
- Tax rulings and State aid qualification : should reality matter?
- Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courts
- The Apple ruling or the destruction of the ring to bind them all
- The CJEU's approach to the objectives of progressive turnover-based taxes : respect for the Member States' fiscal sovereignty or authorization for circumventing EU law?
- The EU concept of State aid
- The General Court's judgment in Engie : the non-application of a national GAAR confers State Aid
- The Gibraltar judgment and the point on selectivity in fiscal aids
- The Spanish hydroelectric tax : asymmetrical taxation with environmental flavour : annotation on the Judgment of the Court (Fifth Chamber) of 7 November 2019 in joined cases C-105/18 to C-113/18 UNESA
- The State aid cases of Starbucks and Fiat : new routes for the concept of selectivity?
- The State aid selectivity-test in corporate tax matters : CJEU applies common sense in its judgments on the German 'Sanierungs'-clause, but do we have all pieces of the puzzle now?
- The definition of the reference tax system is still a puzzle : annotation on the judgment of the Court (Second Chamber) of 28 June 2018 in case C-203/16 P Dirk Andres (acting as liquidator in the insolvency of Heitkamp BauHolding GmbH) v European Commission
- The excess profit exemption system is not an aid scheme: not the ruling expected, but not the end of the story : annotation on the judgment of the General Court (Seventh Chamber, Extended Composition) of 14 February 2019 in joined cases T-131/16 Belgium v Commission and T-263/16 Magnetrol v Commission
- The role of presumptions and the burden of proof in recent State aid cases : some reflections
- The selectivity of tax measures : a tale of two consistencies
- Verhandlung der Grundsätze der beihilferechtlichen Selektivität - Grundlegende Gedanken im Nachgang zur mündlichen Verhandlung des EuG in den Rechtssachen World Duty Free und Banco Santander und Santusa
- Verliesverrekening, rulings en staatssteun na de HvJ-arresten inzake Heitkamp en P Oy : implicaties voor het Belgische regime
- What constitutes State aid? Important factors companies should consider
- [Energy taxation, environmental protection and State aids : tracing the path from divergence to convergence]
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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/resource/Hbr5buvC-sw/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Hbr5buvC-sw/">selectivity</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
