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 7: The way forward

Liza Lovdahl Gormsen

Abstract

Some people believe that one of the problems in the EU is the lack of a common fiscal policy. That may very well be right but in the absence of such a policy, the situation remains that direct taxation is an exclusive competence of the individual Member States.

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