By Isabelle Richelle, Wolfgang Schön, Edoardo Traversa
This publication is a compilation of contributions exploring the effect of the eu Treaty provisions concerning country reduction on Member States’ laws and administrative perform within the quarter of commercial taxation. ranging from an in depth research of the eu Courts’ jurisprudence on Art.107 TFEU the authors lay out basic concerns – e.g. on criminal suggestions like “advantage”, “selectivity” and “discrimination” – and discover present difficulties – particularly coverage and perform relating to “harmful” tax pageant in the eu Union. This comprises the Member States’ Code of behavior on company taxation, the bounds to anti-avoidance laws and the choices for laws on patent packing containers. the ecu Commission’s contemporary findings on preferential “rulings” are mentioned in addition to the overall dating among overseas tax legislations, move pricing criteria and the ecu prohibition on selective economic aids.
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577 et seq; legal comparability considerations are also discussed by Jaeger (2011), at m. no. 70. 56 Belgium v. Commission (Maribel) supra (note 53), paras. 28–31; Adria Wien Pipeline supra (note 51), para 41; Gibraltar supra (note 4), para. 75 with further references. 57 See P€oschl (2008), p. 155. 58 See in this volume Sch€ on, Tax Legislation and the Notion of Fiscal Aid - a Review of Five Years of European Jurisprudence. 59 To this opinion, see Arhold (2006), p. 720. 60 Lang (2012), p. 420.
4 Possible Modification to Re-Balance the System . . . . . . . . . . . . . . . . . . . . . . 1 Restructuring the State Aid Assessment of Taxes . . . . . . . . . . . . . . . . . . 2 Some Hope for That Modified Approach . . . . . . . . . . . . . . . . . . . . . . . 3 Application to the LuxLeaks Example . . . . . . . . . . . . . . . . . . . . . . . . . 5 Conclusions: A “More Fiscal Approach” . . . . . . . . .
3 Conclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 29 34 37 Abstract There is a close connection between the criteria of financing from State resources, the given advantage and selectivity relating to the classification of a measure as State aid.