Inhaltsverzeichnis

Introduction to European Tax Law on Direct Taxation
Inhaltsverzeichnis
Preface 4th edition
List of Authors
List of Abbreviations
Chapter 1 – The Sources of EU Law Relevant for Direct Taxation
Chapter 2 – The Coordination of Tax Policies in the EU
Chapter 3 – The Relevance of the Fundamental Freedoms for Direct Taxation
Chapter 4 – The State Aid Provisions of the TFEU in Tax Matters
- I. Background to the EU Prohibition on State Aid
- II. The Application of the Prohibition of State Aid in Tax Matters
  - 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
  - D. Combating corporate tax avoidance and aggressive tax planning
- III. General Issues Raised by the Application of State Aid in Tax Matters
  - A. The prohibition on State aid and the fundamental freedoms
  - B. The prohibition of State aid and indirect taxation
- IV. 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
- V. Exemptions from the Prohibition of 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)
- VI. 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
- VII. Overview of the Procedural Treatment of State Aid
Chapter 5 – The Parent-Subsidiary Directive
Chapter 6 – The Merger Directive
Chapter 7 – The Interest and Royalty Directive
Chapter 8 – Mutual Assistance in Direct Tax Matters
Chapter 9 – The EU Arbitration Convention
Attachment

Michael Lang/Pasquale Pistone/Josef Schuch/Claus Staringer

Introduction to European Tax Law on Direct Taxation

4. Aufl. 2016

ISBN: 978-3-7073-3083-0

Folgeauflage 8. Aufl. 2024 verfügbar

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Introduction to European Tax Law on Direct Taxation (4. Auflage)

Marie-Ann Kronthaler/Yinon Tzubery

I. S. 97Background to the EU Prohibition on State Aid

332

The competition policy of the European Union was developed to ensure fair competition, functioning markets and a competitive economy within the common market. The State aid control is part of the rules on competition in the European Union, and accordingly located in section 2, chapter 1, title VII of the TFEU.

333

The main pillar of these rules is Art. 107(1) TFEU (ex. Art. 87(1) EC), which provides: “Save as otherwise provided in the Treaties, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market.” It prohibits the provision of advantages, in any form, by national public authorities to undertakings on a selective basis.

334

In general, prohibited State aid exists if four cumulative conditions are fulfilled: First, the measure confers an advantage on its recipients which relieves them from charges that are normally borne from their budgets. Second, the advantage is...