000027059 000__ 03832cam\a2200625\i\4500
000027059 001__ 27059
000027059 003__ SzGeWIPO
000027059 005__ 20230216144248.0
000027059 008__ 130301s2013\\\\ne\a\\\\rb\\\\100\0\eng\\
000027059 020__ $$a9789041145574$$qPrint
000027059 020__ $$z9789041146250$$qeBook
000027059 035__ $$a(wipo)17642742
000027059 035__ $$a(OCoLC)843124099
000027059 040__ $$aSzGeWIPO$$beng$$erda$$cSzGeWIPO$$dCaBNVSL
000027059 041__ $$aeng
000027059 043__ $$ae------
000027059 050_4 $$aKJE6437.A8$$bS73 2013
000027059 08204 $$a343.2404$$223
000027059 08204 $$a343.240523$$222
000027059 084__ $$aF 619 RUS.S
000027059 090__ $$c29463$$d29452
000027059 1001_ $$aRust, Alexander.,$$aMicheau, Claire.
000027059 24510 $$aState aid and tax law.
000027059 264_1 $$aAlphen aan den Rijn, The Netherlands :$$bKluwer Law International,$$c2013.
000027059 300__ $$axx, 206 pages :$$billustrations ;$$c25 cm.
000027059 336__ $$atext$$btxt$$2rdacontent
000027059 337__ $$aunmediated$$bn$$2rdamedia
000027059 338__ $$avolume$$bnc$$2rdacarrier
000027059 4901_ $$aInternational Tax Conferences Of The University Of Luxembourg
000027059 5050_ $$aForeword --  Introduction -- Comparison between the US and the EU system -- The Relationship between State Aid and Harmful Tax Competition -- State Aid and the Recovery of Taxes -- State Aid and Indirect Taxation -- The Selectivity Test: General Part -- The Selectivity Test: The Concept of ‘Sectoral Aid’ -- The Selectivity Test: The Concept of ‘Regional Aid’ -- Flaws of the Selectivity Test -- Case Studies -- State Aid and Procedural Issues.
000027059 520__ $$aThis book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer – e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions – can be declared void by the European Commission. The difficult controlling concept of ‘selectivity’ of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commission, as well as the jurisprudence of the General Court and of the Court of Justice, thirteen knowledgeable contributors present valuable arguments in case the Commission requires the repayment of advantages received. Among the topics and issues covered are the following: how unregulated tax incentive competition between States leads to a ‘win’ by one State and a ‘loss’ by another; the legal uncertainty attached to the Commission’s decision following notification of a proposed tax incentive; the role of the Commission’s Code of Conduct; calculating the amount of recovery of illegal State Aid; application of State Aid rules in the area of indirect taxation (e.g., VAT and excise duties); investment fund regimes; subnational regional aid; ‘patent box’ regimes; foreign source income; and taxpayers’ exclusion from infringement proceedings and subsequent appeals. Complete with case studies and analyses of the latest case law on selectivity, this invaluable resource will be welcomed by practitioners who, although they may be well-versed in tax law, are sure to benefit greatly from the authors’ expert guidance on State Aid provisions and the rules on harmful tax competition.
000027059 650_0 $$aSubsidies$$xLaw and legislation$$zEuropean Union countries$$vCongresses.
000027059 650_0 $$aGovernment aid$$zEuropean Union countries$$vCongresses.
000027059 650_0 $$aTaxation$$xLaw and legislation$$zEuropean Union countries$$vCongresses.
000027059 650_0 $$aPatents$$zEurope.
000027059 650_6 $$aDroit fiscal$$zPays de l'Union européenne$$vCongrès.
000027059 650_6 $$aSubventions$$xDroit$$zPays de l'Union européenne$$vCongrès.
000027059 650_6 $$aAide de l'État$$zPays de l'Union européenne$$vCongrès.
000027059 651_0 $$aEurope$$xCommerce$$xLaw and legislation.
000027059 7001_ $$aJ. Azizi,$$aA. Rust,$$aT. Kay,$$aP. Rossi,$$aM. Afonso,$$aJ. Englisch,$$aH. Drabbe,$$aR. Luja,$$aE. Traversa,$$aF. Engelen,$$aC. Micheau,$$aG. C. de la Brousse,$$aK. O’Donnell,$$aA. Muller.$$eContributors.
000027059 903__ $$aInternational Tax Conferences Of The University Of Luxembourg ;
000027059 942__ $$cMON$$jF 619 RUS.S
000027059 952__ $$w2013-03-13$$p2013-0113$$r98.80$$u41538$$bMAIN$$10$$kF 619 RUS.S$$v2013-03-13$$zTagged$$71
000027059 980__ $$aBIB
000027059 999__ $$c29463$$d29463