What constitutes State aid? Important factors companies should consider by Ilaria Palieri
By: Palieri, Ilaria
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO DE SOCIEDADES | EMPRESAS MULTINACIONALES | AYUDA ESTATAL | TAX RULINGS | UNION EUROPEA
In:
Tax Notes International v. 93, n. 11, March 18, p. 1183-1189Summary: In this article, the author examines the issue of fiscal State aid, considering the recent cases that the European Commission has brought involving tax rulings for multinational enterprises in light of the existing case law from the Court of Justice of the European Union. She suggests that companies pay close attention to the topic, especially the questions of advantage and selectivity, noting the importance of determining a reference system and identifying the objective of that system in a proper State aid analysis.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/11-3 (Browse shelf) | Available | OP 138-Bis/2019/93/11-3 |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines the issue of fiscal State aid, considering the recent cases that the European Commission has brought involving tax rulings for multinational enterprises in light of the existing case law from the Court of Justice of the European Union. She suggests that companies pay close attention to the topic, especially the questions of advantage and selectivity, noting the importance of determining a reference system and identifying the objective of that system in a proper State aid analysis.
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