Tax policy convergence and EU fiscal State aid control in search of rationality Cees Peters
By: Peters, Cees
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS | POLITICA FISCAL | AYUDA ESTATAL | UNION EUROPEA
In:
EC Tax Review v. 28, n. 1, February 2019, p. 6-17Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2019/1-2 (Browse shelf) | Available | OP 2141-B/2019/1-2 |
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.
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