Buch, Englisch, 288 Seiten, Format (B × H): 159 mm x 238 mm, Gewicht: 594 g
Buch, Englisch, 288 Seiten, Format (B × H): 159 mm x 238 mm, Gewicht: 594 g
Reihe: Oxford Studies in European Law
ISBN: 978-0-19-887829-2
Verlag: Sydney University Press
taxation, the Commission has tried to simultaneously use soft law and deploy Treaty rules on state aid.
Fiscal State Aid Law and Harmful Tax Competition in the EU examines the use of state aid rules against national tax measures. Kyriazis's book presents a targeted investigation of these measures in two parts. The first part addresses Commission decisions and ECJ judgments of the early 2000s, which the author calls the "first wave". The second part consists of all the recent Commission decisions and investigations into tax schemes and individual tax rulings, most notably the Apple, Fiat,
Starbucks, and Amazon investigations, which Kyriazis labels the "second wave". The characteristics and common threads of each wave are set out, their similarities and differences dissected, and their nexus to the EU's fight against harmful tax competition explored.
Containing a thorough analysis of the legal concept of fiscal state aid under Article 107(1) of the Treaty on the Functioning of the European Union, this book will be of interest to scholars of European and International Tax law and practitioners working in the field of European competition law.