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EU-State Aid Rules and Taxation

Although included in the European Treaties from the very beginning on, the European State Aid Prohibition of Art. 107 TFEU has rarely been applied to cases in the field of taxation up to the late 1980s. This restraint has, however, ceased with the adoption of a Code of Conduct on Business Taxation by the EC Council, which encouraged the Commission to “commit itself to the strict application of the aid rules”, and the following adoption of guidelines on the application of the State aid rules to measures relating to direct business taxation by the EC Commission in 1998. Since then, numerous tax cases involving State aid issues have been brought before the EC Commission as well as before national courts and the European Court of Justice. This course shall give an overview on both substantive and procedural European State aid law and discuss the possible consequences for domestic as well as international tax law issues including the application of double tax treaties.