Fiscal State Aid Law and Harmful Tax Competition in the European Union

The intersection between fiscal state aid and taxation has become more topical, with multinational enterprises lobbying for favorable tax arrangements. The Commission has tried to use soft law and deploy Treaty rules on state aid to address egregious instances of favorable taxation. Fiscal State Aid Law and Harmful Tax Competition in the EU examines the use of state aid rules against national tax measures, with a targeted investigation of Commission decisions and ECJ judgments in the early 2000s and recent Commission decisions and investigations into tax schemes and individual tax rulings.

Format: Hardback
Length: 288 pages
Publication date: 21 September 2023
Publisher: Oxford University Press

The intersection between fiscal state aid and taxation has gained increasing prominence in recent years, driven by mounting financial crises within EU Member States. In response, these states have sought to increase their tax revenue, balance their budgets, and attract capital. At the same time, multinational enterprises have engaged in lobbying efforts to secure favorable tax arrangements, raising concerns about the extent of control that the European Commission (EC) can exercise over these practices. To address instances of unfair taxation, the EC has employed a combination of soft law and treaty rules on state aid.

Fiscal State Aid Law and Harmful Tax Competition in the EU delves into the examination of state aid rules in the context of national tax measures. Authored by Kyriazis, the book is divided into two parts. The first part explores Commission decisions and ECJ judgments from the early 2000s, referred to as the first wave. The second part encompasses recent Commission decisions and investigations into tax schemes and individual tax rulings, particularly focusing on cases such as the Apple, Fiat, Starbucks, and Amazon investigations, which are labeled as the second wave.

The book offers a comprehensive analysis of the legal concept of fiscal state aid under Article 107(1) of the Treaty on the Functioning of the European Union. It explores the characteristics and common threads of each wave, examining their similarities and differences while also exploring their connection to the EU's efforts to combat harmful tax competition. This book will appeal to scholars of European and International Tax law and practitioners working in the field of European competition law.

Weight: 908g
Dimension: 166 x 242 x 29 (mm)
ISBN-13: 9780198878292