[Free E–pub] European State Aid and Tax Rulings author Liza Lovdahl Gormsen

European State Aid and Tax RulingsThis book investigates whether the European Commission EC has #the mandate to legislate on direct taxation in sovereign states and ultimately uestions whether the EC's enforcement action in # mandate to legislate on direct taxation in sovereign states and ultimately uestions whether the EC's enforcement action in tax ruling cases in the area of State aid respects the rule of law Liza Lovdahl Gormsen explores whether the EC's recent rulings in relation to Member States' advanced ricing arrangements of law Liza Lovdahl Gormsen explores whether the EC's recent rulings in relation to Member States' Advanced Pricing Arrangements A pricing arrangements a roblem of illegal State aid or. .

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Whether the EC is attempting to use State aid rules to harmonise national tax systems The author examines this issue through relevant case law comparing the EC's actions with OECD guidance and US ractices assessing what is legitimate in terms of the EC's actions with OECD guidance and US ractices assessing what is legitimate in terms of the EC's actions competences Through the lens of State aid and tax rulings the author addresses the wider constitutional uestion of how to reconcile national interests with the move to. ,
Wards European harmonisation; does the Answer Lie In Integration Or Less This lie in integration or less This will be of great interest to academics researching the relationship between the EC and Member States in regards to taxation State aid and authority over direct taxation Practising lawyers in the field of State aid and tax will Also Find This To Be A Useful this to be a useful as it clearly outlines relevant case law and interprets the resulting decision.