European State Aid and Tax Rulings
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European State Aid and Tax Rulings

Liza Lovdahl Gormsen

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.
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Chapter 4: Recovery, legitimate expectations and legal certainty

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

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