European State Aid and Tax Rulings
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European State Aid and Tax Rulings

Liza Lovdahl Gormsen

This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.
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Chapter 2: State aid decisions and open formal investigations concerning the tax ruling practices of Member States

Liza Lovdahl Gormsen

Abstract

This chapter provides a summary of the Commission’s State aid decisions and open formal investigations concerning tax rulings by certain Member States. In all of these cases, the Commission decided, or was of the preliminary view, that the Member State in question had breached Article 107(1) TFEU, with the main issue being the granting of a selective advantage.

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