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State Aid Special Report — Part 2: Legitimate Expectations

9 Pages Posted: 13 Mar 2017 Last revised: 10 Aug 2017

Ruth Mason

University of Virginia School of Law

Date Written: January 30, 2017

Abstract

In this report, the second in a series of reports on EU state aid, Mason evaluates the claims Treasury’ made in its White Paper that recovery in the recent tax ruling cases would violate taxpayers’ legitimate expectations that those rulings did not constitute state aid.

Keywords: State Aid, EU, Tax, Transfer Pricing, legitimate expectations, Treasury white paper

JEL Classification: H26, H20, K34, H25

Suggested Citation

Mason, Ruth, State Aid Special Report — Part 2: Legitimate Expectations (January 30, 2017). Tax Notes, Vol. 154, 2017; Virginia Law and Economics Research Paper No. 2017-17. Available at SSRN: https://ssrn.com/abstract=2925353

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

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