Tax Selectivity in European Law of State Aid - Legal Assessment and Alternative Approaches

33 Pages Posted: 23 Sep 2014

See all articles by Claire Micheau

Claire Micheau

Universite du Luxembourg - Faculty of Law

Date Written: September 22, 2014

Abstract

The European rules on State aid are decisive regulatory tools which play a key role in taxation. The case law has developed a relevant approach in order to adapt State aid regulations to taxation. One of the substantial elements to assess State aid, the selectivity element, is decisive in tax matters and raises significant issues. In this context, this paper focuses with a critical perspective on the analysis carried out by the EU judicature for the enforcement of this element and it proposes other tracks which may be introduced as alternatives.

Keywords: European competition law, State aid, taxation, selectivity, reference tax system, alternative approaches

Suggested Citation

Micheau, Claire, Tax Selectivity in European Law of State Aid - Legal Assessment and Alternative Approaches (September 22, 2014). University of Luxembourg Law Working Paper No. 2014-06, Available at SSRN: https://ssrn.com/abstract=2499514 or http://dx.doi.org/10.2139/ssrn.2499514

Claire Micheau (Contact Author)

Universite du Luxembourg - Faculty of Law ( email )

L-1511 Luxembourg
Luxembourg

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