European State Aid and Tax Rulings

European State Aid and Tax Rulings
Author :
Publisher : Edward Elgar Publishing
Total Pages :
Release :
ISBN-10 : 9781788972093
ISBN-13 : 1788972090
Rating : 4/5 (090 Downloads)

Book Synopsis European State Aid and Tax Rulings by : Liza Lovdahl Gormsen

Download or read book European State Aid and Tax Rulings written by Liza Lovdahl Gormsen and published by Edward Elgar Publishing. This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


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Inhaltsangabe:Abstract: This paper is intended to give an overview over Austrian advance rulings in an international context. In order to be able to outline the