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State Aid Law and Business Taxation

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Academic year: 2021

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Contents

Part I Fundamentals

Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years

of European Jurisprudence . . . 3 Wolfgang Sch€on

State Aid and Taxation: Selectivity and Comparability Analysis . . . 27 Michael Lang

Tax Incentives Under State Aid Law: A Competition Law Perspective . . . 39 Thomas Jaeger

Comparing Criteria: State Aid, Free Movement, Harmful Tax

Competition and Market Distorting Disparities . . . 59 Peter J. Wattel

Part II International Taxation and Harmful Tax Competition Reforming the Code of Conduct for Business Taxation in the

New Tax Competition Environment . . . 75 Vale`re Moutarlier

Anti-avoidance Measures and State Aid in a Post-BEPS Context:

An Attempt at Reconciliation . . . 85 Edoardo Traversa and Pierre M. Sabbadini

State Aid Benchmarking and Tax Rulings: Can We Keep It Simple? . . . 111 Raymond Luja

Double Taxation Relief, Transfer Pricing Adjustments

and State Aid Law . . . 133 Werner Haslehner

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Double Taxation Relief, Transfer Pricing Adjustments and State

Aid Law: Comments . . . 163 Rita Szudoczky

The Cat and the Pigeons: Some General Comments on (TP)

Tax Rulings and State Aid After the Starbucks and Fiat Decisions . . . . 185 Peter J. Wattel

Part III Sector-Specific Aspects of Preferential Taxation

Energy Taxation and State Aid Law . . . 197 Marta Villar Ezcurra

Intellectual Property, Taxation and State Aid Law . . . 221 Ce´cile Brokelind

The Recovery Obligation and the Protection of Legitimate

Expectations: The Spanish Experience . . . 247 Juan Salvador Pastoriza

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