State Aid and Tax Law
Author： RUST
Publisher： Kluwer Law International
Publication year： 2012
E-ISBN: 9789041145574
Subject： D9 Law
Language： ENG
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Description
- Foreword; J. Azizi.
- Introduction; A. Rust
- Comparison between the US and the EU system; T. Kaye
- The Relationship between State Aid and Harmful Tax Competition; P. Rossi.
- State Aid and the Recovery of Taxes; M. Afonso.
- State Aid and Indirect Taxation; J. Englisch.
- The Selectivity Test: General Part; H. Drabbe.
- The Selectivity Test: The Concept of ‘Sectoral Aid’; R. Luja.
- The Selectivity Test: The Concept of ‘Regional Aid’; E. Traversa.
- Flaws of the Selectivity Test; F. Engelen.
- Case Studies; C. Micheau, G.C. de la Brousse.
- State Aid and Procedural Issues; K. O’Donnell, A. Muller.
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