Fiscal state aid law and harmful tax competition in the European Union / Dimitrios Kyriazis.

Format:

Book

Author/Creator:

Kyriazis, Dimitrios, author.

Series:

Oxford studies in European law.

Oxford competition law.

Oxford studies in European law

Oxford competition law

Language:

English

Subjects (All):

Government aid--Law and legislation--European Union countries.

Government aid.

Government aid--Law and legislation--European Union countries--Cases.

Taxation--Law and legislation--European Union countries.

Taxation.

Taxation--Law and legislation--European Union countries--Cases.

Physical Description:

1 online resource (218 pages)

Edition:

First edition.

Place of Publication:

Oxford : Oxford University Press, 2023.

Summary:

Dimitrios Kyriazis investigates the use of state aid rules against national tax measures, examining ECJ judgments of the early 2000s as well as the recent Commission decisions and investigations into tax schemes and individual tax rulings.

Contents:

Intro

Title Page

Copyright Page

Dedication

Contents

Tables of EU Cases, Commission Decisions, EU Legislation and Other Documents

Numerical Table of European Court of Justice Judgments

Numerical Table of General Court Judgments

Numerical Table of Commission Decisions

Numerical Table of Secondary EU Legislation

Alphabetical Table of Soft Law Instruments

List of Abbreviations

1. Introduction

2. Tax Sovereignty, EU Tax Law, and Harmful Tax Competition

A. Introduction

B. Tax Sovereignty

C. EU Tax Law: Taxation and the European Legal Order

D. Harmful Tax Competition: The Debate

3. Early EU and OECD Initiatives against Harmful Tax Competition

B. Early EU Action

C. Early OECD Action

4. Recent EU and OECD Initiatives against Harmful Tax Competition

A. Recent OECD Action

B. Recent EU Action

5. The First Fiscal State Aid Wave: Background and Common Threads

B. Factual and Legal Background

1. Belgian Coordination Centres

2. The Dutch IFA Scheme

3. The Irish Foreign Income Scheme

4. Luxembourg 1929 Holding Companies

5. Gibraltar Corporation Tax Reform

C. Common Threads

D. Selectivity and Harmful Tax Competition

1. The Commission's Decision

2. The General Court's Judgment

3. The ECJ Judgment, Its Effects, and the Azores Prelude

6. The Second Fiscal State Aid Wave: Facts and Legal Assessment

B. The Starbucks, Fiat, and Belgian Decisions: Factual and Legal Assessment

1. Starbucks and the Netherlands

a) The Starbucks Group

b) The SMBV APA

c) The Commission's State aid focus

d) Compliance with the Arm's Length Principle?

e) General comments

f) The General Court judgment

2. Fiat and Luxembourg

a) FFT and the Fiat Group

b) The FFT APA

c) The Commission's State aid focus.

d) Compliance with the Arm's Length Principle?

3. The Belgian Excess Profit Tax Ruling System

a) The Belgian legislative framework

b) The Commission's State aid assessment

c) Recovery

d) The General Court judgment

7. The Second Fiscal State Aid Wave: Common Threads and the EU Law Arm's Length Principle

A. The Common Threads

1. The ALP Leap of Faith-Making Sense of the 'General Principle of Equal Treatment in Taxation Falling within the Application of Article 107(1) of the Treaty'

a) 'Selective advantage' and State aid analysis

b) Inconsistency in the identification of the counterfactual

c) Overstretching Forum 187

d) Are group companies comparable to standalone companies?

e) Stealthy tax harmonization?

f) A new principle with an uncertain origin and formulation

g) A thought experiment

h) The Arm's Length Principle is arguably inherently flawed

the EU law Arm's Length Principle potentially contradicts other parts of EU tax law

i) Are tax rulings an 'intervention by the State' under Article 107 TFEU?

B. The General Court and the EU Law Arm's Length Principle

1. The General Court's Key Dicta on the EU Law-derived ALP

2. A Critical Assessment of the General Court's Reasoning in the Fiat and Starbucks Rulings

a) The General Court did not fully endorse the commission's ALP-related approach

b) The General Court's State aid argumentation is not entirely convincing

c) The General Court's selectivity analysis: A critical assessment

C. The End of the Second Wave? The November 2022 Ruling of the Grand Chamber of the ECJ in the Fiat Case

1. The Grand Chamber's Ruling

2. Silver Lining (?) for the Commission

3. The Commission's Immediate Reaction

4. Concluding Assessment-The End of an Era.

8. The Nexus between the Two Fiscal State Aid Waves and Harmful Tax Competition

B. The Link between the First Fiscal State Aid Wave and Harmful Tax Competition

C. The Link between the Second Fiscal State Aid Wave and Harmful Tax Competition

D. Conclusion

9. Conclusion

Bibliography

Index.

Notes:

This edition also issued in print: 2023.

Includes bibliographical references and index.

Description based on online resource; title from home page (viewed on August 21, 2023).

Other Format:

Print version: Kyriazis, Dimitrios Fiscal State Aid Law and Harmful Tax Competition in the European Union

ISBN:

0-19-198859-6

0-19-887830-3

0-19-887831-1

OCLC:

1394909845