Buch, Englisch, 248 Seiten
Legitimacy and Effectiveness of Fiscal State Aid Control
Buch, Englisch, 248 Seiten
ISBN: 978-94-035-1415-4
Verlag: Kluwer Law International
- whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures;
- protection of legitimate expectations;
- to what extent national judges are required to apply state aid rules ex officio;
- powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and
- connection between legitimacy of state aid law and effectiveness of state aid control.
The book includes a thorough investigation of the notion of fiscal state aid, also by focusing on the most recent decisions of the European Commission concerning mismatches. Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market. It will be welcomed not only by academics in taxation and EU law but also by national tax judges, tax authorities and practitioners.