The Ec State Aid Regime
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The EC State Aid Regime
Author | : Michael Sánchez Rydelski |
Publsiher | : Cameron May |
Total Pages | : 848 |
Release | : 2006 |
Genre | : Antitrust law |
ISBN | : 9781905017348 |
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The EC State Aid Regime will enable readers without any knowledge in the area, an easy access to the notion of state aid, the key concepts of the state aid procedure and the legal remedies. At the same time, it provides state aid experts with specific and in-depth analysis of subjects such as infrastructure funding, the market investor test, rescue and restructuring aid, state aid and risk capital, regional aid, aid for environmental protection, state aid and emission trading, state aid to the aviation and shipbuilding sectors, state aid in the fields of agriculture and fisheries, state aid to culture and sports, and the international dimension of state aid. The important area of state aid to services of general economic interest receives special attention in a separate chapter. The growing importance of economic analysis in the area of state aid and the ongoing discussion of the state aid reform have also been addressed in two separate chapters in the book. The team of contributors is composed of practitioners, scientists, economists and civil servants of different administrative bodies and the European Commission. The EC State Aid Regime will be a great resource for legal practitioners, national judges, civil servants, academic and students, who want to acquire or enhance their knowledge in this expanding field of law.
The EC State Aid Regime
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Author | : Michael Sánchez Rydelski |
Publsiher | : Unknown |
Total Pages | : 0 |
Release | : 2006 |
Genre | : European Economic countries |
ISBN | : OCLC:1335924264 |
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European State Aid and Tax Rulings
Author | : Liza Lovdahl Gormsen |
Publsiher | : Edward Elgar Publishing |
Total Pages | : 135 |
Release | : 2019 |
Genre | : Electronic Book |
ISBN | : 9781788972093 |
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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.
Understanding State Aid Policy in the European Community
Author | : Sanoussi Bilal,Phedon Nicolaïdes,European Institute of Public Administration |
Publsiher | : Martinus Nijhoff Publishers |
Total Pages | : 280 |
Release | : 1999-05-12 |
Genre | : Political Science |
ISBN | : 9041111840 |
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Why do the Member States of the European Union still grant aid and is that aid compatible with the objective of integration which should result in a better allocation of resources? The main purpose of this book is to explain the principles and methods of EC state aid policy in a manner which is both accessible and useful to practitioners and policy makers, by bringing together contributions from officials (both Community and national), industry representatives, and academics. In particular, it examines both theory on the role and objective of public assistance and current practice controlling such assistance. It addresses the issue of state aid from economic, legal and administrative perspectives and offers detailed information on current practice through case studies. It also considers likely future developments in the Community framework of state aid control. Finally, this book identifies major weaknesses in the present system of state aid rules, and paves the way for a proper economic analysis of the effects of forty years of state aid policy in the European Community.
Understanding State Aid Policy in the European Community
Author | : Phedon Nicolaides,Sanoussi Bilal |
Publsiher | : BRILL |
Total Pages | : 276 |
Release | : 2023-12-11 |
Genre | : Business & Economics |
ISBN | : 9789004639133 |
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Why do the Member States of the European Union still grant aid and is that aid compatible with the objective of integration which should result in a better allocation of resources? The main purpose of this book is to explain the principles and methods of EC state aid policy in a manner which is both accessible and useful to practitioners and policy makers, by bringing together contributions from officials (both Community and national), industry representatives, and academics. In particular, it examines both theory on the role and objective of public assistance and current practice controlling such assistance. It addresses the issue of state aid from economic, legal and administrative perspectives and offers detailed information on current practice through case studies. It also considers likely future developments in the Community framework of state aid control. Finally, this book identifies major weaknesses in the present system of state aid rules, and paves the way for a proper economic analysis of the effects of forty years of state aid policy in the European Community.
State Aid and Tax Law
Author | : Alexander Rust,Claire Micheau |
Publsiher | : Kluwer Law International B.V. |
Total Pages | : 232 |
Release | : 2012-12-01 |
Genre | : Law |
ISBN | : 9789041146250 |
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This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer – e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions – can be declared void by the European Commission. The difficult controlling concept of ‘selectivity’ of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commission, as well as the jurisprudence of the General Court and of the Court of Justice, thirteen knowledgeable contributors present valuable arguments in case the Commission requires the repayment of advantages received. Among the topics and issues covered are the following: how unregulated tax incentive competition between States leads to a ‘win’ by one State and a ‘loss’ by another; the legal uncertainty attached to the Commission’s decision following notification of a proposed tax incentive; the role of the Commission’s Code of Conduct; calculating the amount of recovery of illegal State Aid; application of State Aid rules in the area of indirect taxation (e.g., VAT and excise duties); investment fund regimes; subnational regional aid; ‘patent box’ regimes; foreign source income; and taxpayers’ exclusion from infringement proceedings and subsequent appeals. Complete with case studies and analyses of the latest case law on selectivity, this invaluable resource will be welcomed by practitioners who, although they may be well-versed in tax law, are sure to benefit greatly from the authors’ expert guidance on State Aid provisions and the rules on harmful tax competition.
EU Law on State Aid to Airlines
Author | : Magnus Schmauch |
Publsiher | : Lexxion Verlagsgesellschaft |
Total Pages | : 378 |
Release | : 2012 |
Genre | : Business & Economics |
ISBN | : 9783869652108 |
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State intervention in air transport is omnipresent. Airlines, in particular, are major beneficiaries of State aid. This book provides a comprehensive analysis of the law regulating State aids to airlines, which includes sections on Articles 107 TFEU and 108 TFEU as well as an overview of legal issues raised by air transport and competition in the EU, in particular deregulation and its consequences. EU Law on State Aid to Airlines follows a multi-disciplinary approach by relying on the fundamental concepts of economics and policy analysis. This approach allows grasping the wider implications of this sector's issues for the field of State Aid, in particular in the light of the 'more economic approach' and the 'balancing test'. Furthermore, additional perspective is given on State aid law in the air transport sector through comparative analyses of regulations in the United States and Switzerland and outlooks on international relations. Finally, the book presents a number of recent Commission decisions with a dramatic importance for the air transport, with the opening of formal investigation procedures regarding alleged State aid to low-cost airlines operating from regional airports all over Europe. Magnus Schmauch is Legal Secretary at the EFTA Court in the Chambers of judge Pall Hreinsson. Previous experience includes four years as a lawyer at the Court of Justice of the European Union. He has published a large number of articles on State aid and other fields of EU law and teaches on EU law and fundamental rights at the University of Lund, Sweden.
EU State Aid Control
Author | : Philipp Werner,Vincent Verouden |
Publsiher | : Kluwer Law International |
Total Pages | : 0 |
Release | : 2017 |
Genre | : Commercial law |
ISBN | : 9041151478 |
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Introduction - The Law and Economics of EU State Aid Control /Vincent Verouden and Philipp Werner --Advantage /Giuseppe Conte and James Kavanagh --State Measure /Rein Wesseling and Marieke Bredenoord-Spoek --Selectivity /Michael Honoré --Distortion of Competition and Effect on Trade /Jacques Derenne and Vincent Verouden --Compatibility of Aid - General Introduction /Leigh Hancher and Phedon Nicolaides --General Block Exemption Regulation /Koert van Buiren and Alexander Rose --Ex Post Evaluation of Aid /Xavier Boutin and Inkalotta Nuotio-Osazee --Research, Development and Innovation Aid /Pascal Belmin and Hans Zenger --Regional Aid /Hans W. Friederiszick and Massimo Merola --Risk Finance Aid /Isabel Taylor and Albert Bravo-Biosca --Rescue and Restructuring Aid /Ulrich Soltész and Bruce Lyons --Services of General Economic Interest /Philipp Werner and Vincent Verouden --Infrastructure Aid /Penelope Papandropoulos and Elisabetta Righini --State Aid in the Broadband Sector /Hein Hobbelen and Oliver Stehmann --State Aid in the Postal Services Sector /Alessandra Fratini and Khaled Diaw --Transport Aid /Udo Woll and Andrew Meaney --Energy and Environmental Aid /Kai Struckmann and Geza Sapi --Aid to Broadcasting, Culture and Sport /Christine Gerlach and Dimitrios Pikios --Aid in the Banking Sector /Stan Maes and Stephen Mavroghenis --State Aid and Privatisation /Andreas von Bonin and Elisabeth Häringer.