European Tax Studies
- Publisher:
- Scuola Europea di Alti Studi Tributari
- Publication date:
- 2009-07-03
Issue Number
Latest documents
- Les sanctions administratives et les sanctions pénales en Droit fiscal français
- The Mining Tax Law in a Comparative Perspective
- VAT and cross-border e-commerce: regulatory amendments resulting from the 2016 Commission Action Plan
- Improved legal control over Chinese tax incentives: anything to learn from EU State aid?
- Case 'A-Brauerei' C-374/17 or on selective deafness of the European Court of Justice
The case note analyses the judgment of the European Court of Justice “A-brauerei”, concerning the application of State aid control to fiscal measures. The contribution focuses on the analytical method deployed by the Court and is intended to highlight the criticalities of the current interpretation of ‘selectivity’. The latter is a fundamental element of the notion of State aid, at the core of the practical application of Article 107 TFEU in tax matters by the Commission and EU judges. The contribution is structured as follows: firstly, the facts of the case are presented; then, the German legal framework, relevant to the case at hand, is briefly defined; this is followed by the examination of the logical and argumentative path adopted by the Court; finally, critical considerations are proposed. The comments of the author focus on both the internal coherence of the reasoning in the case and, more generally, on the yardstick to assess selectivity, as recently defined in the European Community case law and confirmed in the present judgment.
- The European Court of Justice and corporation tax: the Luxembourg Breviar
- Overview: Reshaping the Dutch Corporate Income Tax System
- Tax on companies and European fiscal integration: The Portuguese corporation tax
- Belgian Corporate Tax Reforms 2018-19
- The influence of EU law and OECD initiatives on corporate tax design in Italy
Featured documents
- The relationship between international tax law and the domestic legal order: the case of Kazakhstan
- Judgment of the Court of Justice of the European Union on July 25, 2018. Back on the naval tax lease regime
The judgment of the Grand Chamber of the European Union Court of Justice of July 25, 2016 on the tax lease nullifies the judgment of the General Court of 2015. The Grand Chamber argues that there is a lack of motivation. In addition, the Court questions that investors are the unique possible State...
- International tax law today: a view from Colombia
- Juridical double taxation as a barrier to the internationalization of companies: the role of international conventions and national tax measures
- The role of tax competition in internal territorial tax regimes: Federal States and the European Union
This paper carries out a reflection, from a comparative perspective, on tax competition within the federal states, especially in the countries of America and Europe. For this, the authors explain the different aspects of the problem: fiscal competition; the decentralization and federalism and its...
- VAT and cross-border e-commerce: regulatory amendments resulting from the 2016 Commission Action Plan
- Modern taxes and post-national States
- Case 'A-Brauerei' C-374/17 or on selective deafness of the European Court of Justice
The case note analyses the judgment of the European Court of Justice “A-brauerei”, concerning the application of State aid control to fiscal measures. The contribution focuses on the analytical method deployed by the Court and is intended to highlight the criticalities of the current interpretation ...
- The Messi case: the criminal risks of tax advisors
- The European Court of Justice and corporation tax: the Luxembourg Breviar