Peters, Cees
Tax policy convergence and EU fiscal State aid control in search of rationality / Cees Peters .-- , 2019
Resumen.
This article deals with the limits of article 107 TFEU (State aid) within the complex multi-level tax governance system of the EU. This article claims that the legal determination of these limits - as reflected in the distinction between general measures and fiscal State aids - cannot provide for a rational explanation concerning the balance of power between the Member States and the European Commission.
IMPUESTOS
POLITICA FISCAL
AYUDA ESTATAL
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 28, n. 1, February 2019, p. 6-17
Tax policy convergence and EU fiscal State aid control in search of rationality / Cees Peters .-- , 2019
Resumen.
This article deals with the limits of article 107 TFEU (State aid) within the complex multi-level tax governance system of the EU. This article claims that the legal determination of these limits - as reflected in the distinction between general measures and fiscal State aids - cannot provide for a rational explanation concerning the balance of power between the Member States and the European Commission.
IMPUESTOS
POLITICA FISCAL
AYUDA ESTATAL
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 28, n. 1, February 2019, p. 6-17