| Description |
1 online resource |
| Series |
Oxford studies in European law |
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Oxford studies in European law.
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| Contents |
Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Tables of EU Cases, Commission Decisions, EU Legislation and Other Documents -- Numerical Table of European Court of Justice Judgments -- Numerical Table of General Court Judgments -- Numerical Table of Commission Decisions -- Numerical Table of Secondary EU Legislation -- Alphabetical Table of Soft Law Instruments -- List of Abbreviations -- 1. Introduction -- 2. Tax Sovereignty, EU Tax Law, and Harmful Tax Competition -- A. Introduction -- B. Tax Sovereignty -- C. EU Tax Law: Taxation and the European Legal Order |
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D. Harmful Tax Competition: The Debate -- 3. Early EU and OECD Initiatives against Harmful Tax Competition -- A. Introduction -- B. Early EU Action -- C. Early OECD Action -- 4. Recent EU and OECD Initiatives against Harmful Tax Competition -- A. Recent OECD Action -- B. Recent EU Action -- 5. The First Fiscal State Aid Wave: Background and Common Threads -- A. Introduction -- B. Factual and Legal Background -- 1. Belgian Coordination Centres -- 2. The Dutch IFA Scheme -- 3. The Irish Foreign Income Scheme -- 4. Luxembourg 1929 Holding Companies -- 5. Gibraltar Corporation Tax Reform |
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C. Common Threads -- D. Selectivity and Harmful Tax Competition -- 1. The Commission's Decision -- 2. The General Court's Judgment -- 3. The ECJ Judgment, Its Effects, and the Azores Prelude -- 6. The Second Fiscal State Aid Wave: Facts and Legal Assessment -- A. Introduction -- B. The Starbucks, Fiat, and Belgian Decisions: Factual and Legal Assessment -- 1. Starbucks and the Netherlands -- a) The Starbucks Group -- b) The SMBV APA -- c) The Commission's State aid focus -- d) Compliance with the Arm's Length Principle? -- e) General comments -- f) The General Court judgment |
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2. Fiat and Luxembourg -- a) FFT and the Fiat Group -- b) The FFT APA -- c) The Commission's State aid focus -- d) Compliance with the Arm's Length Principle? -- e) General comments -- f) The General Court judgment -- 3. The Belgian Excess Profit Tax Ruling System -- a) The Belgian legislative framework -- b) The Commission's State aid assessment -- c) Recovery -- d) The General Court judgment -- 7. The Second Fiscal State Aid Wave: Common Threads and the EU Law Arm's Length Principle -- A. The Common Threads |
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1. The ALP Leap of Faith-Making Sense of the 'General Principle of Equal Treatment in Taxation Falling within the Application of Article 107(1) of the Treaty' -- a) 'Selective advantage' and State aid analysis -- b) Inconsistency in the identification of the counterfactual -- c) Overstretching Forum 187 -- d) Are group companies comparable to standalone companies? -- e) Stealthy tax harmonization? -- f) A new principle with an uncertain origin and formulation -- g) A thought experiment -- h) The Arm's Length Principle is arguably inherently flawed |
| Summary |
Dimitrios Kyriazis investigates the use of state aid rules against national tax measures, examining ECJ judgments of the early 2000s as well as the recent Commission decisions and investigations into tax schemes and individual tax rulings |
| Notes |
This edition also issued in print: 2023 |
| Bibliography |
Includes bibliographical references and index |
| Audience |
Specialized |
| Notes |
Description based on online resource; title from digital title page (viewed on November 08, 2023) |
| Subject |
Government aid -- Law and legislation -- European Union countries
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Government aid -- Law and legislation -- European Union countries -- Cases
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Taxation -- Law and legislation -- European Union countries
|
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Taxation -- Law and legislation -- European Union countries -- Cases
|
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Taxation -- Law and legislation
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Laws of specific jurisdictions & specific areas of law.
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Law.
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European Union countries
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| Genre/Form |
Trials, litigation, etc.
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| Form |
Electronic book
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| ISBN |
9780191988592 |
|
0191988596 |
|
9780198878315 |
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0198878311 |
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9780198878308 |
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0198878303 |
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