Browse by title

You are looking at 21 - 30 of 1,118 items :

  • Competition and Antitrust Law x
  • Chapters/Articles x
Clear All Modify Search
You do not have access to this content

Liza Lovdahl Gormsen

A significant upshot of the recent Commission decisions in the field of State aid is the exposure of the division between the EU and the US in relation to gov¬ernment subsidies and, more broadly, corporate taxation. Hence, this chapter will look at how the two legal orders address the issue of government subsidies and explore the reasons for their different approaches. This chapter will also compare and contrast the EU State aid regime with international practices, more specifically the WTO regime. In addition, the approach adopted by the Commission in the recent tax cases will also be assessed in the broader context of the international consensus on transfer pricing and the ALP.

This content is available to you

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.

This content is available to you

Liza Lovdahl Gormsen

You do not have access to this content

Liza Lovdahl Gormsen

This chapter argues that the Commission’s order of recovery in the recent tax cases is highly questionable due to the Commission’s novel legal analysis of State aid law. Recovery in cases where the Commission relied on a legal interpretation of the law unknown to the parties at the time of enforcement is inconsistent with the rule of law. If the Commission decides to adopt a new interpretation of Article 107 TFEU, it should allow companies and Member States a reasonable transitional period to adjust their tax affairs or not order recovery of aid

You do not have access to this content

Liza Lovdahl Gormsen

This chapter provides a summary of the Commission’s State aid decisions and open formal investigations concerning tax rulings by certain Member States. In all of these cases, the Commission decided, or was of the preliminary view, that the Member State in question had breached Article 107(1) TFEU, with the main issue being the granting of a selective advantage.

This content is available to you

Liza Lovdahl Gormsen

This content is available to you

Liza Lovdahl Gormsen

You do not have access to this content

Liza Lovdahl Gormsen

Some people believe that one of the problems in the EU is the lack of a common fiscal policy. That may very well be right but in the absence of such a policy, the situation remains that direct taxation is an exclusive competence of the individual Member States.

You do not have access to this content

Edited by Paul Nihoul and Pieter Van Cleynenbreugel

This content is available to you

Paul Nihoul and Iwakazu Takahashi