State Aid and Tax Law (Hardcover)

This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer - e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions - can be declared void by the European Commission. The difficult controlling concept of 'selectivity' of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commission, as well as the jurisprudence of the General Court and of the Court of Justice, thirteen knowledgeable contributors present valuable arguments in case the Commission requires the repayment of advantages received. Among the topics and issues covered are the following: how unregulated tax incentive competition between States leads to a 'win' by one State and a 'loss' by another; the legal uncertainty attached to the Commission's decision following notification of a proposed tax incentive; the role of the Commission's Code of Conduct; calculating the amount of recovery of illegal State Aid; application of State Aid rules in the area of indirect taxation (e.g., VAT and excise duties); investment fund regimes; subnational regional aid; 'patent box' regimes; foreign source income; and taxpayers' exclusion from infringement proceedings and subsequent appeals.

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Series:	International Tax Conferences of the University of Luxembourg
Release date:	December 2012
First published:	December 2012
Authors:	Alexander Erust • Claire Micheau
Dimensions:	241 x 158 x 20mm (L x W x T)
Format:	Hardcover
Pages:	232
ISBN-13:	978-90-411-4557-4
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	90-411-4557-5
Barcode:	9789041145574

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