State Aid Law and Business Taxation [Hardcover]

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 Commissions 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.

Part I Fundamentals: Wolfgang Sch?n, 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: Val?re 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 Haslelc*