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Investment Funds, Tax Planning and State Aid


Raymond Luja


Maastricht University - Department of Tax Law


European Taxation, Vol. 46, No. 12, pp. 565-569, December 2006

Abstract:     
This paper addresses the fiscal position of investment funds under the European Union's state aid rules. According to a recent Commission decision, these funds may qualify as beneficiaries of state aid more easily. As a result, a number of investment fund regimes in EU Member States seems to be at odds with the prohibition of state aid as put forward in the EC Treaty.

Apart from addressing special tax regimes for investment funds the author points out the particular role of tax advisors in bringing state aid risks to the attention of their clients. He also revisits the issue of regional fiscal sovereignty under state aid rules taking account of a recent decision of the European Court of Justice (the ECJ).

Number of Pages in PDF File: 14

Keywords: Tax incentives, state aid, EU, investment funds

JEL Classification: M47, H20


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Date posted: November 29, 2006  

Suggested Citation

Luja, Raymond, Investment Funds, Tax Planning and State Aid. European Taxation, Vol. 46, No. 12, pp. 565-569, December 2006. Available at SSRN: https://ssrn.com/abstract=947483

Contact Information

Raymond Luja (Contact Author)
Maastricht University - Department of Tax Law ( email )
PO Box 616
Maastricht, 6200 MD
Netherlands
HOME PAGE: http://www.maastrichtuniversity.nl/web/Profile/raymond.luja.htm
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