European State Aid and Tax Rulings
Show Less

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.
Buy Book in Print
Show Summary Details
You do not have access to this content

Chapter 4: Recovery, legitimate expectations and legal certainty

Liza Lovdahl Gormsen

Abstract

This chapter argues that the Commission’s order of recovery in the recent tax cases is highly questionable due to the Commission’s novel legal analysis of State aid law. Recovery in cases where the Commission relied on a legal interpretation of the law unknown to the parties at the time of enforcement is inconsistent with the rule of law. If the Commission decides to adopt a new interpretation of Article 107 TFEU, it should allow companies and Member States a reasonable transitional period to adjust their tax affairs or not order recovery of aid

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.


Further information

or login to access all content.