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State aid and tax law

Author: Alexander Rust; Claire Micheau
Publisher: Alphen aan den Rijn, The Netherlands : Kluwer Law International, [2013]
Series: International tax conferences of the University of Luxembourg, v. 3.
Edition/Format:   Print book : Conference publication : EnglishView all editions and formats
Summary:
This book provides guidance on what constitutes state aid in the area of tax law. It 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.
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Genre/Form: Conference papers and proceedings
Congresses
Congrès
Material Type: Conference publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Alexander Rust; Claire Micheau
ISBN: 9789041145574 9041145575
OCLC Number: 843124099
Notes: Papers presented at the "Conference on State Aid and Tax Law" on November 17, 2011 in the frame of the International Tax Law series of the University of Luxembourg.--Page xv.
Description: xx, 206 pages : illustrations ; 25 cm
Contents: Comparison between the US and the EU system / Tracy A. Kaye --
The relationship between state aid and harmful tax competition / Pierpaolo Rossi-Maccanico --
State aid and the recovery of taxes / Margarida Afonso --
State aid and indirect taxation / Joachim Englisch --
The test of selectivity in state aid litigation : the relevance of drawing internal and external comparisons to identify the reference framework / Humbert Drabbe --
The selectivity test : the concept of "sectoral aid" / Raymond H.C. Luja --
The selectivity test : the concept of "regional aid" / Edoardo Traversa --
State aid : towards a theoretical assessment framework / Frank Engelen and Anna Gunn --
Case studies of tax issues on selectivity : analysis of the patent box scheme and the reduced taxation of foreign-source interest income / Claire Micheau and Gauthier Charles de la Brousse --
State aid and tax law : enter the taxpayer / Keith O'Donnell and Anne Muller.
Series Title: International tax conferences of the University of Luxembourg, v. 3.
Responsibility: editors, Alexander Rust, Claire Micheau.
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Abstract:

This book provides guidance on what constitutes state aid in the area of tax law. It 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.

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