State Aid Law and Business Taxation

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.

Presents and analyses both the fundamentals and the most current issues on fiscal aids Explores the boundaries set by European law to domestic legislation and international tax practice Written by leading experts from around Europe Supplies the reader with a perfect mix of detailed and reliable analysis and a view on the current controversies surrounding (harmful) tax competition (rulings, transfer pricing, patent boxes etc.) Includes supplementary material: sn.pub/extras

Inhalt
Part I Fundamentals: Wolfgang Schön, 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: Valère 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.- Cécile Brokelind, Intellectual Property, Taxation and State Aid Law.- Juan Salvador Pastoriza, The Recovery Obligation and the Protection of Legitimate Expectations The Spanish Experience.