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. Liza Lovdahl Gormsen explores whether the EC's recent rulings in relation to Member States' advanced pricing arrangements reflect a genuine problem of illegal State aid or whether the EC is attempting to use State aid rules to harmonise national tax systems. ...
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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. Liza Lovdahl Gormsen explores whether the EC's recent rulings in relation to Member States' advanced pricing arrangements reflect a genuine problem of illegal State aid or whether the EC is attempting to use State aid rules to harmonise national tax systems. The author examines this issue through relevant case law, comparing the EC's actions with OECD guidance and US practices, assessing what is legitimate in terms of the EC's actions and competences. Through the lens of State aid and tax rulings, the author addresses the wider constitutional question of how to reconcile national interests with the move towards European harmonisation; does the answer lie in more integration, or less? This book will be of great interest to academics researching the relationship between the EC and Member States in regards to taxation, State aid and authority over direct taxation. Practising lawyers working in the field of State aid and tax will also find this to be a useful resource as it clearly outlines relevant case law and interprets the resulting decisions.
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Add this copy of European State Aid and Tax Rulings to cart. $58.97, like new condition, Sold by Books From California rated 4.0 out of 5 stars, ships from Simi Valley, CA, UNITED STATES, published 2019 by Edward Elgar Pub.
Add this copy of European State Aid and Tax Rulings to cart. $58.97, very good condition, Sold by Books From California rated 4.0 out of 5 stars, ships from Simi Valley, CA, UNITED STATES, published 2019 by Edward Elgar Pub.
Add this copy of European State Aid and Tax Rulings to cart. $63.75, good condition, Sold by Bonita rated 4.0 out of 5 stars, ships from Newport Coast, CA, UNITED STATES, published 2019 by Edward Elgar Publishing Ltd.
Add this copy of European State Aid and Tax Rulings to cart. $108.57, like new condition, Sold by GreatBookPrices rated 4.0 out of 5 stars, ships from Columbia, MD, UNITED STATES, published 2019 by Edward Elgar Publishing Ltd.
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