Notice bibliographique
- Notice
Type(s) de contenu et mode(s) de consultation : Texte noté : sans médiation
Auteur(s) : Lovdahl Gormsen, Liza
Titre(s) : European state aid and tax rulings [Texte imprimé] / Liza Lovdahl Gormsen
Publication : Cheltenham, GB : Edward Elgar publishing, copyright 2019
Description matérielle : 1 vol. (XXVI-168 p.) : ill. ; 25 cm
Note(s) : Includes bibliographical references (pages 158-163) and index
"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. [The author] 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?"
Sujet(s) : Droit fiscal -- Pays de l'Union européenne
Identifiants, prix et caractéristiques : ISBN 9781788972086. - ISBN 1788972082. - ISBN 9781788972093 (erroné)
Identifiant de la notice : ark:/12148/cb46546993r
Notice n° :
FRBNF46546993
(notice reprise d'un réservoir extérieur)
