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Vol 21 No 11 Nov/Dec 2016

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State Aid and Tax Law

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ISBN13: 9789041145574
Published: December 2012
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00



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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.
Complete with case studies and analyses of the latest case law on selectivity, this invaluable resource will be welcomed by practitioners who, although they may be well-versed in tax law, are sure to benefit greatly from the authors’ expert guidance on State Aid provisions and the rules on harmful tax competition.

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Subjects:
Competition Law, Taxation
Contents:
Foreword; J. Azizi.
Introduction; A. Rust
Comparison between the US and the EU system; T. Kaye
The Relationship between State Aid and Harmful Tax Competition; P. Rossi.
State Aid and the Recovery of Taxes; M. Afonso.;
State Aid and Indirect Taxation; J. Englisch.
The Selectivity Test: General Part; H. Drabbe.
The Selectivity Test: The Concept of ‘Sectoral Aid’; R. Luja.
The Selectivity Test: The Concept of ‘Regional Aid’; E. Traversa.
Flaws of the Selectivity Test; F. Engelen.
Case Studies; C. Micheau, G.C. de la Brousse.
State Aid and Procedural Issues; K. O’Donnell, A. Muller.