State aid law and business taxation. (2016)

• Record Type: Book
• Further Information: Note: Isabelle Richelle, Wolfgang Schön, Edoardo Traversa, editors.
• Other Names: Richelle, Isabelle; Schön, Wolfgang; Traversa, Edoardo, 1980-
• Contents: Preface; Contents; Part I: Fundamentals; Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudence; 1 Legislation, Administration, Enforcement; 2 Fiscal Aid and the Market Economy Actor; 3 Advantage, Selectivity and Discrimination; 3.1 A Conundrum; 3.2 Benchmark Test Versus Discrimination Test; 3.2.1 British Aggregates, Sardinian Stopover Tax and Government of Gibraltar; 3.2.2 The Problem of the Missing Benchmark; 4 Negative State Aid; 5 Advantage, Selectivity and General Measures; 6 Dimensions of Selectivity; 6.1 Availability to All Economic Operators? 6.2 Availability to C̀̀ertain Enterprises ́́and C̀̀ertain Branches of the Economy6́́.3 Justification Under the Relevant Tax System; 6.4 D̀̀e-Facto-Selectivity ́́and Ì̀ndirect Selectivity;́́ 7 Conclusions; References; State Aid and Taxation: Selectivity and Comparability Analysis; 1 The State Aid Prohibition under Union Law; 2 Selectivity in the Case Law of the ECJ; 3 Conclusions; References; Tax Incentives Under State Aid Law: A Competition Law Perspective; 1 Overview; 2 A Line Between State Aid and Tax Policy; 2.1 The Commission: Filling-in for the Legislator?; 2.2 Know Limits. 2.2.1 Institutional Balance2.2.2 Executive Dominance; 2.2.3 Individual Rights Protection; 2.3 Defining the Line; 2.3.1 Where Is the Limit?; 2.3.2 What Is the Tool for Balancing?; 3 The Example of System Immanence; 3.1 What Is the Logic?; 3.1.1 Example: British Aggregates; 3.1.2 Core Tax Principles Only; 3.1.3 Critique: Substituting the National Legislatorś Discretion for the Courtś; 3.2 Burden of Proof: In dubio contra reum; 3.3 Inconsistency of a Strict Standard for Tax Logics; 3.4 What Is the Role for Discrimination?; 3.5 Interim Summary: Deficits of the Current Approach. 4 Possible Modification to Re-Balance the System4.1 Restructuring the State Aid Assessment of Taxes; 4.1.1 Separate the Advantage and Selectivity Assessments; 4.1.2 Within Advantage: Restructure System Immanence; 4.1.3 Within Selectivity: Create Room for Discrimination; 4.2 Some Hope for That Modified Approach; 4.2.1 Santander; 4.2.2 MOL; 4.2.3 Modification Potential Vested in That Jurisprudence; 4.3 Application to the LuxLeaks Example; 5 Conclusions: A M̀̀ore Fiscal Approach;́́ References; Comparing Criteria: State Aid, Free Movement, Harmful Tax Competition and Market Distorting Disparities. 1 Four Negative Market Integrators2 Comparing the Criteria of the Four Negative Market Integrators; 2.1 State Aid; 2.2 Rule of Reason; 2.3 Code of Conduct; 2.4 Market Distortion Rules; 3 Overlap; 3.1 State Aid and Free Movement Restrictions; 3.2 State Aid and the Code of Conduct; 3.3 The Code of Conduct and Free Movement Restrictions; 3.4 The Code of Conduct, Market Distorting Disparities and State Aid; 4 Concluding Remarks; References; Part II: International Taxation and Harmful Tax Competition; Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment.
• Publisher Details: Berlin : Springer
• Publication Date: 2016
• Extent: 1 online resource (283 pages)
• Subjects: 341.4844; Business tax -- Law and legislation; Government aid; LAW -- International; Business tax -- Law and legislation; Government aid; Electronic books
• Languages: English
• ISBNs: 9783662530559; 3662530554
• Related ISBNs: 9783662530542; 3662530546
• Notes: Note: Includes bibliographical references.; Note: Online resource; title from PDF title page (EBSCO, viewed November 22, 2016).
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.