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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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State Aid Law and Business Taxation

Edited by: Isabelle Richelle, Wolfgang Schon, Edoardo Traversa

ISBN13: 9783662530542
Published: October 2016
Publisher: Springer-Verlag
Country of Publication: Germany
Format: Hardback
Price: £109.99

This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts' jurisprudence on Art.107 TFEU the authors lay out fundamental issues - e.g. on legal concepts like "advantage", "selectivity" and "discrimination" - and explore current problems - in particular policy and practice regarding "harmful" tax competition within the European Union. This includes the Member States' Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission's recent findings on preferential "rulings" are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.

Part I Fundamentals: Wolfgang Schon, Tax Legislation and the Notion of Fiscal Aid - A Review of Five Years of European Jurisprudence
Michael Lang, State Aid and Taxation - Selectivity and Comparability Analysis
Thomas Jaeger, Tax Incentives under State Aid Law - A Competition Law Perspective
Peter J. Wattel, Comparing Criteria - State Aid, Free Movement, Harmful Tax Competition and Market Distortion Disparities

Part II International Taxation and Harmful Tax Competition: Valere Moutarlier, Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment
Edoardo Traversa and Pierre M. Sabbadini, Anti-avoidance Measures and State Aid in a Post-BEPs Context - An Attempt at Reconciliation
Raymond Luja, State Aid Benchmarking and Tax Rulings: Can we Keep it Simple?
Werner Haslehner, Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law
Rita Szudoczky, Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law - Comments
Peter J. Wattel, The Cat and the Pigeons- Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions

Part III Sector-specific Aspects of Preferential Taxation: Marta Villar Ezcurra, Energy Taxation and State Aid Law
Cecile Brokelind, Intellectual Property, Taxation and State Aid Law
Juan Salvador Pastoriza, The Recovery Obligation and the Protection of Legitimate Expectations - The Spanish Experience.