European State Aid and Tax Rulings

European State Aid and Tax Rulings
ISBN-10
1788972090
ISBN-13
9781788972093
Language
English
Published
2019
Publisher
Edward Elgar Publishing
Author
Liza Lovdahl Gormsen

Description

This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.