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Présentation de l'éditeur : "New Perspectives on Fiscal State Aid, based on a project co-funded by the European Commission, presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. This book focuses on fiscal state aid – an increasingly important topic – with a number of high-profile cases ongoing and with serious implications for sustainable growth and the future of the internal market. The core of the project, conducted by four universities, consisted in seminars, workshops and a final conference aimed at training national tax judges from the four different countries involved (Austria, Belgium, Italy and the Netherlands), with discussion and reflection by international academics and other tax professionals who participated as speakers and/or discussants."
European law --- Tax law --- European Union --- staatshulp --- aide de l'état --- fiscale staatshulp --- aide d'etat fiscale --- Droit fiscal. --- Encouragements fiscaux. --- Politique fiscale. --- Droit fiscal (droit européen). --- Subventions --- Droit européen.
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Présentation de l'éditeur : "Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base analyses the theoretical issues that arise when applying the selectivity test in State aid law to three methods for the allocation of the corporate tax base between the members of multinational enterprises. High-profile cases before the European Commission and the EU courts have indeed intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid – in particular the notion of selectivity – which have not been addressed in detail by the existing research. The combination of the evolution of the notion of selectivity in State aid law, on the one hand, and the need to adapt the rules for the taxation of the profits of multinational enterprises to the modern economy, on the other hand, makes it necessary to assess whether existing, as well as alternative rules for the allocation of the corporate tax base might entail a selective treatment."
Tax law --- Europees recht --- europe --- staatshulp --- belastinggrondslag --- sociétés --- europa --- aide de l'état --- base d'impôt --- vennootschap --- European Union --- Subventions --- Sociétés --- Impôt sur le revenu --- Droit européen. --- Impôts --- Revenus étrangers
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