Browse by title
Edited by Josef Drexl and Anselm Kamperman Sanders
Miguel S. Ferro
Liza Lovdahl Gormsen
This book explores whether the European Commission’s (the ‘Commission’) recent tax rulings in relation to Member States’ advance pricing arrangements (APAs) reflect a genuine problem of illegal State aid under Article 107 of the Treaty on the Functioning of the European Union (TFEU) or whether the Commission is actually using the State aid rules to harmonise national tax systems in a manner that is contrary to the Treaty.