Chapter 5: EU competences
This chapter focuses on two issues. First, according to the Commission, the Commission ALP forms part of its assessment of tax measures granted to integrated companies under Article 107(1) TFEU 'independently of whether a Member State has incorporated this principal into its national legal system and in what form'. If the Commission can convince the Courts that its version of the ALP is indeed embedded in Article 107 TFEU, the consequence is a harmonisation of national tax systems whereby Member States are required to implement the Commission ALP in domestic tax law even where the ALP does not have competence within the area of direct taxation. Second the Commission uses competition law to promote 'integration through law', by allowing the Commission not merely to tackle barriers to trade, but to dictate detailed prescriptions in policy areas falling outside the remit of EU competences.
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