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New Perspectives on Fiscal State Aid: Legitimacy and Effectiveness of Fiscal State Aid Control

ISBN13: 9789403514154
Published: September 2019
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £86.00

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New Perspectives on Fiscal State Aid, based on a project co-funded by the European Commission, presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century.

This book focuses on fiscal state aid – an increasingly important topic – with a number of high-profile cases ongoing and with serious implications for sustainable growth and the future of the internal market. The core of the project, conducted by four universities, consisted in seminars, workshops and a final conference aimed at training national tax judges from the four different countries involved (Austria, Belgium, Italy and the Netherlands), with discussion and reflection by international academics and other tax professionals who participated as speakers and/or discussants.

What’s in this book:<.p>

The core elements of this fundamental analysis include the following:

  • selectivity as applied in the case law of the Court of Justice;
  • whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures;
  • protection of legitimate expectations;
  • to what extent national judges are required to apply state aid rules ex officio;
  • powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and
  • connection between legitimacy of state aid law and effectiveness of state aid control.
The book includes a thorough investigation of the notion of fiscal state aid by focusing on the most recent decisions of the European Commission concerning mismatches.

How this will help you:

Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market. Proceeding more confidently through the maze of interpretations that govern the field of fiscal state, this book with many new insights would be an asset to the series and appealing to not only academics and practitioners in taxation and EU law but also national tax judges, tax authorities and practitioners.

Introduction: Legitimacy and Effectiveness of Fiscal State Aid Control and the Role of National Tax Judges
Carla De Pietro
The Legitimacy of EU Fiscal State Aid Control: What Is Your Legitimation Narrative?
Cees Peters
Fiscal Selectivity: A Notion in Need of Clarity
Paul-John Loewenthal
Mismatches in View of the Recent Fiscal State Aid Investigations: Genuine Situation or Intentional (Illegal) Arrangements?
Paulina Szotek & Alexandra Miladinovic
State Aid and Domestic Anti-tax Avoidance Rules: Who Is in Charge? – A Preliminary Analysis
Daniël S. Smit
The EU Notion of Legitimate Expectations in the Context of State Aid Law: What Role for National Judges?
Carla De Pietro
Ex-Officio Application of EU State Aid Rules by National Courts
Marc Fierstra
National Courts as ‘Guardians’ of Commission Recovery Decisions
Anne Van de Vijver
Recovery Procedures and National Issues: The Belgian ‘Excess Profit Exemption’ Scheme
Bruno Peeters
Recovery of Fiscal State Aid in the Netherlands and the Role of the National Judge
Julie Leroy
Conclusions: Legitimacy and Effectiveness of Fiscal State Aid Control – Some Reflections on New Perspectives on Fiscal State Aid
Carla De Pietro
Table of Cases

Series: Eucotax Series on European Taxation

Special Tax Zones and EU Law: Theory, Implementations and Future Challenges ISBN 9789403518855
Published January 2020
Kluwer Law International
European VAT and the Sharing Economy ISBN 9789403514352
Published October 2019
Kluwer Law International
Sales Promotion Techniques and VAT in the EU ISBN 9789403508610
Published March 2019
Kluwer Law International
Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties ISBN 9789041196699
Published May 2018
Kluwer Law International
National Legal Presumptions and European Tax Law ISBN 9789041166135
Published February 2018
Kluwer Law International
Double (Non-) Taxation and EU Law ISBN 9789041194107
Published November 2017
Kluwer Law International
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
The Principle of Equality in European Taxation ISBN 9789041196934
Published October 1999
Kluwer Law International
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International