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European State Aid and Tax Rulings (Hardcover)
Loot Price: R2,660
Discovery Miles 26 600
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European State Aid and Tax Rulings (Hardcover)
Expected to ship within 12 - 17 working days
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This book investigates whether the European Commission (EC) has the
mandate to legislate on direct taxation in sovereign states and
ultimately questions whether the EC's enforcement action in recent
tax ruling cases, in the area of State aid, respects the rule of
law. Liza Lovdahl Gormsen explores whether the EC's recent rulings
in relation to Member States' advanced pricing arrangements reflect
a genuine problem of illegal State aid or whether the EC is
attempting to use State aid rules to harmonise national tax
systems. The author examines this issue through relevant case law,
comparing the EC's actions with OECD guidance and US practices,
assessing what is legitimate in terms of the EC's actions and
competences. Through the lens of State aid and tax rulings, the
author addresses the wider constitutional question of how to
reconcile national interests with the move towards European
harmonisation; does the answer lie in more integration, or less?
This book will be of great interest to academics researching the
relationship between the EC and Member States in regards to
taxation, State aid and authority over direct taxation. Practising
lawyers working in the field of State aid and tax will also find
this to be a useful resource as it clearly outlines relevant case
law and interprets the resulting decisions.
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