European State Aid and Tax Rulings - Image 1

Price loading...

Edward Elgar Publishing European State Aid and Tax Rulings

Name: European State Aid and Tax Rulings
Brand: Edward Elgar Publishing

Law

Price History & Forecast

No Price Data Available

Price history will appear here once data is collected from Amazon.

Price Distribution

No price data available for histogram

Description

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.

Product Specifications

Brand: Edward Elgar Publishing
Format: hardcover
ASIN: 1788972082
Category: Books > Subjects > Business, Finance & Law > Law
Domain: Amazon UK
Release Date: 22 February 2019
Listed Since: 19 September 2018

Barcode

No barcode data available

Edward Elgar Publishing European State Aid and Tax Rulings

Price History & Forecast

No Price Data Available

Price Distribution

Description

Product Specifications

Barcode

Similar Products You Might Like

Research Handbook on European Union Taxation Law (Research Handbooks in European Law series)

Research Handbook on European State Aid Law (Research Handbooks in European Law series)

EU State Aid Law: Emerging Trends at the National and EU Level

State Aid Law and Business Taxation: 6 (MPI Studies in Tax Law and Public Finance, 6)

Kluwer Law Influence of European Law on Direct Taxation

Edward Elgar - Enhancing the Rule of Law in the EU External Action

Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital: 9 (EUCOTAX Series on European Taxation Series Set)

Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation (EUCOTAX Series on European Taxation)

A Guide to the Anti-Tax Avoidance Directive (Elgar Tax Law and Practice series)

The Law and Policy of Harmonisation in Europe’s Internal Market

Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base (Eucotax Series on European Taxation)

Exchange of Information in the EU: Taxpayers’ Rights, Transparency and Effectiveness

Kluwer Law State Aid Policy in the European Community Guide

Enhanced Cooperation and European Tax Law (Oxford Studies in European Law)

Tax Avoidance and the EC Treaty Freedoms: A Study of the Limitations under European Law to the Prevention of Tax Aviodance: 11 (EUCOTAX Series on European Taxation Series Set)

EU State Aid Control: Law and Economics: Law and Economics

Advanced Issues in International and European Tax Law (Modern Studies in European Law)

Edward Elgar Law Enforcement by EU Authorities - Law Book

EU Competition Law Volume IV: State Aid: Second Edition (EU Competition Law series)

Taxing Income and Consumption: The Development of International Tax Law and Policy

Handbook of Research on Environmental Taxation (Elgar Original Reference)

Taxation at the European Court of Human Rights

Economic Instruments for a Low-carbon Future (Critical Issues in Environmental Taxation series)

State Aid Law and Business Taxation: 6 (MPI Studies in Tax Law and Public Finance, 6)