Inhaltsverzeichnis

Introduction to European Tax Law on Direct Taxation
Inhaltsverzeichnis
Preface 3rd edition
Preface 2nd edition
Preface 1st edition
List of Abbreviations
I. The Sources of EU Law Relevant for Direct Taxation
II. The Relevance of the Fundamental Freedoms for Direct Taxation
III. The State Aid Provisions of the TFEU in Tax Matters
- 1. Background to the EU Prohibition on State Aid
- 2. The Role of the Prohibition on State Aid in the Commission Policy Making
  - a) The Code of Conduct
  - b) Commission Notice on the Application of the State Aid Rules to Measures Relating to Direct Business Taxation
  - c) Promoting Good Governance in Tax Matters
- 3. General Issues Raised by State Aid in Tax Matters
  - a) The prohibition on State Aid and the fundamental freedoms
  - b) The prohibition on State Aid and indirect taxation
  - c) Pros & Cons of the EU’s Prohibition on State Aid
- 4. The Prohibition of State Aid under Art. 107(1) TFEU (ex Art. 87(1) EC)
  - a) “Any Aid … in Any Form Whatsoever”
  - b) “Granted by a Member State or Through State Resources”
  - c) “Which Distorts or Threatens to Distort Competition … in so far as it Affects Trade between Member States”
  - d) Undertaking
  - e) “Favouring Certain Undertakings or the Production of Certain Goods” (Specificity or Selectivity)
  - f) De minimis Limitation
- 5. Exemptions from the Prohibition on State Aid under Art. 107(2) and (3) TFEU (ex Art. 87(2) and (3) EC)
  - a) Legal Exemptions under Art. 107(2) TFEU (ex Art. 87(2) EC)
  - b) Discretionary Exemptions under Art. 107(3) TFEU (ex Art. 87(3) EC)
- 6. The State Aid Control System under Art. 108 TFEU (ex Art. 88 EC)
  - a) Overview of the Procedural Aspects of State Aid in Art. 108 TFEU (ex Art. 88 EC)
  - b) The Procedural Treatment of Existing Aid
  - c) The Procedural Treatment of New Aid
  - d) The Formal Investigation Procedure under Art. 108(2) TFEU (ex Art. 88(2) EC)
  - e) The Consequences of Unlawful Aid
- 7. Overview of the Procedural Treatment of State Aid
IV. The Parent-Subsidiary Directive
V. The Merger Directive
VI. The Interest and Royalty Directive
VII. The Savings Directive
VIII. The Directives on Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation
IX. The EU Arbitration Convention
List of Authors
Tables of Equivalences of Relevant Treaty Provisions for Direct Taxation
Table of ECJ Case Law

Michael Lang/Pasquale Pistone/Josef Schuch/Claus Staringer

Introduction to European Tax Law on Direct Taxation

3. Aufl. 2012

ISBN: 978-3-7073-2211-8

Folgeauflage 8. Aufl. 2024 verfügbar

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Introduction to European Tax Law on Direct Taxation (3. Auflage)

S. 93III. The State Aid Provisions of the TFEU in Tax Matters

Marie-Ann Kronthaler & Yinon Tzubery

Literature: Easson, Harmful Tax Competition: The EU and the OECD Responses compared, EC Tax Journal 1998, p. 1; Schön, Taxation and State aid law in the European Union, CMLR 1999, p. 911; Santos, Point J of the Code of Conduct or the Primacy of Politics over Administration, ET 2000, p. 417; Sutter, The Adria Wien Pipeline Case and the State Aid Provisions of the EC Treaty in Tax Matters, ET 2001, p. 239; Vajda, Unlawful State Aid: What is it and what are its legal consequences?, EC Tax Journal 2001, p. 77; Schön, Tax Competition in Europe – The National Perspective, ET 2002, p. 490; Pinto, Tax Competition and EU Law (2003); Krugman, Obstfeld, International Economics: Theory and Policy (2003); Schön, Tax Competition in Europe – General Report, in Schön (ed.) Tax Competition in Europe (2003) p. 1; Rossi-Maccanico, State Aid Review of Member States’ Measures relating to Direct Business Taxation, EStAL 2004, p. 229; Sutter, Art 88, 89 EGV, in Mayer (ed.) Kommentar zu EU- und EG-Vertrag (2005); Sutter, Das EG-Beihilfenverbot und sein Durchführungsverbot in Steuersachen (2005); Nicolaides/Kekeleki...