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Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

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European State Aid and Tax Rulings


ISBN13: 9781788972086
Published: February 2019
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Hardback
Price: £86.00



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This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of State aid, respects the rule of law.

Liza Lovdahl Gormsen explores whether the EC’s recent rulings in relation to Member States’ advanced pricing arrangements reflect a genuine problem of illegal State aid or whether the EC is attempting to use State aid rules to harmonise national tax systems. The author examines this issue through relevant case law, comparing the EC’s actions with OECD guidance and US practices, assessing what is legitimate in terms of the EC’s actions and competences. Through the lens of State aid and tax rulings, the author addresses the wider constitutional question of how to reconcile national interests with the move towards European harmonisation; does the answer lie in more integration, or less?

This book will be of great interest to academics researching the relationship between the EC and Member States in regards to taxation, State aid and authority over direct taxation. Practising lawyers working in the field of State aid and tax will also find this to be a useful resource as it clearly outlines relevant case law and interprets the resulting decisions.

Subjects:
Competition Law, Taxation
Contents:
1. Introduction
2. State Aid Decisions and Open Formal Investigations Concerning the Tax Ruling Practices of Member States
3. Arm's Length Principle
4. Recovery, Legitimate Expectations and Legal Certainty
5. EU Competences
6. International Practices and the OECD
7. The Way Forward
Index