| 000 | 01293nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c144733 _d144733 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210929184141.0 | ||
| 007 | ta | ||
| 008 | 210929t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_949618 _aEnglisch, Joachim |
||
| 245 | 0 |
_aState aid prohibition _bthe new GAAR in town _c Joachim Englisch |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 520 | _aIn this editorial the author explores the key findings of the European Commission's decision concerning rulings on two parallel arrangements each involving various Luxembourg-based companies of the Engie Group. The article analyses how European Court of Justice case law has paved the way for a 'State aid GAAR', where the Court could or should have decided differently, and the overall implications of the Engie judgment. | ||
| 650 | 4 |
_948454 _aSOCIEDADES |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 |
_aAYUDA ESTATAL _932236 |
||
| 650 | 4 |
_947658 _aLUXEMBURGO |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 773 | 0 |
_9165665 _oOP 2141-B/2021/4 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 4, August 2021, p. 144-149 |
|
| 942 | _cART | ||