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New Perspectives on Fiscal State Aid

Gebonden Engels 2019 9789403514154
Verwachte levertijd ongeveer 15 werkdagen


New Perspectives on Fiscal State Aid, based on a project co-funded by the European Commission, presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. This book focuses on fiscal state aid – an increasingly important topic – with a number of high-profile cases ongoing and with serious implications for sustainable growth and the future of the internal market. The core of the project, conducted by four universities, consisted in seminars, workshops and a final conference aimed at training national tax judges from the four different countries involved (Austria, Belgium, Italy and the Netherlands), with discussion and reflection by international academics and other tax professionals who participated as speakers and/or discussants.

The core elements of this fundamental analysis include the following:
- selectivity as applied in the case law of the Court of Justice;
- whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures;
- protection of legitimate expectations;
- to what extent national judges are required to apply state aid rules ex officio;
- powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and
- connection between legitimacy of state aid law and effectiveness of state aid control.

The book includes a thorough investigation of the notion of fiscal state aid by focusing on the most recent decisions of the European Commission concerning mismatches.

Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market. Proceeding more confidently through the maze of interpretations that govern the field of fiscal state, this book with many new insights would be an asset to the series and appealing to not only academics and practitioners in taxation and EU law but also national tax judges, tax authorities and practitioners.




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Zeer goed Goed Voldoende Matig Slecht

Over Bruno Peeters

Prof. Dr. Bruno Peeters is gewoon hoogleraar aan de faculteit rechten van de Universiteit Antwerpen.

Andere boeken door Bruno Peeters

Over Daniël Smit

Daniël Smit studeerde van 1998 tot 2004 Nederlands recht en Fiscaal recht (cum laude) aan de Erasmus Universiteit Rotterdam. Sinds 2001 is hij verbonden aan de Capaciteitsgroep Fiscaal recht aan de Erasmus Universiteit Rotterdam. Daarnaast is hij sinds 2002 werkzaam bij Ernst & Young Belastingadviseurs te Rotterdam.

Andere boeken door Daniël Smit



CHAPTER 1 Introduction: Legitimacy and Effectiveness of Fiscal State Aid Control and the Role of National Tax Judges
Carla De Pietro

CHAPTER 2 The Legitimacy of EU Fiscal State Aid Control: What Is Your Legitimation Narrative?
Cees Peters

CHAPTER 3 Fiscal Selectivity: A Notion in Need of Clarity
Paul-John Loewenthal

CHAPTER 4 Mismatches in View of the Recent Fiscal State Aid Investigations: Genuine Situation or Intentional (Illegal) Arrangements?
Paulina Szotek & Alexandra Miladinovic

CHAPTER 5 State Aid and Domestic Anti-tax Avoidance Rules: Who Is in Charge? – A Preliminary Analysis
Daniël S. Smit

CHAPTER 6 The EU Notion of Legitimate Expectations in the Context of State Aid Law: What Role for National Judges?
Carla De Pietro

CHAPTER 7 Ex-Officio Application of EU State Aid Rules by National Courts
Marc Fierstra

CHAPTER 8 National Courts as ‘Guardians’ of Commission Recovery Decisions
Anne Van de Vijver

CHAPTER 9 Recovery Procedures and National Issues: The Belgian ‘Excess Profit Exemption’ Scheme
Bruno Peeters

CHAPTER 10 Recovery of Fiscal State Aid in the Netherlands and the Role of the National Judge
Julie Leroy

CHAPTER 11 Conclusions: Legitimacy and Effectiveness of Fiscal State Aid Control – Some Reflections on New Perspectives on Fiscal State Aid
Carla De Pietro

Table of Cases

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