Cheltenham, UK ; Northampton, MA, USA : Edward Elgar Publishing [], 
xxvi, 168 Seiten : Illustrationen ; 25 cm
Includes bibliographical references (pages 158-163) and index
Online verison: European state aid and tax rulings. - Cheltenham, UK : Edward Elgar Publishing Limited, 2019
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Klassifikation der Library of Congress: KJE7105
Preface --Introduction --State aid decisions and open formal investigations concerning the tax ruling practices of member states --Arm's length principle --Recovery, legitimate expectations and legal certainty --EU competences --International practices and the OECD --The way forward.
"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. [The author] 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?"
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10 A 66947