The Second Fiscal State Aid Wave-Reference-Cited by-同舟云学术

The Second Fiscal State Aid Wave

Published:2023-09-21 Issue: Volume: Page:118-C6N170
ISSN:
Container-title:Fiscal State Aid Law and Harmful Tax Competition in the European Union
language:
Short-container-title:

Author:

Kyriazis Dimitrios

Abstract

Abstract In this chapter, the ongoing (second) wave of fiscal State aid investigations is examined in depth. It contains a detailed analysis of the factual and legal background of the three Commission decisions in the investigations in the Fiat, Starbucks, and Belgian Excess Profit ruling cases. Interestingly enough, these cases concern both individual aid (Fiat & Starbucks) and State aid schemes (Belgian Excess Profit), with all the corresponding differences as regards their selectivity analysis that this entails. This chapter also critically assesses the General Court judgements in all three cases, analysing the reasons why the Commission’s decision was upheld in Fiat but annulled in the other two cases. Moreover, it is asserted that the General Court’s argumentation was not compelling, with many questions left unanswered.

Publisher

Oxford University PressOxford

Link

https://academic.oup.com/book/chapter-pdf/51881778/oso-9780198878292-chapter-6.pdf

Reference212 articles.

1. Adams T, ‘Margrethe Vestager: “We are doing this because people are angry”’ (London, 17 September 2017) The Guardian <https://www.theguardian.com/world/2017/sep/17/margrethe-vestager-people-feel-angry-about-tax-avoidance-european-competition-commissioner> accessed 28 November 2022

2. 10th GREIT Annual Conference on EU BEPS: Fiscal Transparency, Protection of Taxpayer Rights and State Aid and 7th GREIT Summer Course on Tax Evasion, Tax Avoidance & Aggressive Tax Planning;Intertax,2016

3. American Chamber of Commerce to the European Union, ‘Letter to Commissioner Vestager on the European Commission’s state aid investigations’ (2 August 2016) <http://www.amchameu.eu/system/files/position_papers/amcham_eu_letter_to_commissioner_margrethe_vestager.pdf> accessed 28 November 2022

4. Andrews P, ‘Uncle Sam Is Right: The EU Probe Into Ireland’s Tax Treatment of Apple Is Overreach’ (Wolters Kluwer Competition Law Blog, 30 June 2016) <http://kluwercompetitionlawblog.com/2016/06/30/uncle-sam-is-right-the-eu-probe-into-irelands-tax-treatment-of-apple-is-overreach/> accessed 28 November 2022

5. Arendonk HV, ‘2019: A Landmark Year For European Cooperation, or Maybe Not?!’ (2019) EC Tax Review 68