The concepts of selectivity and advantage in tax state aid in the light of recent case law Die Begriffe Selektivität und Vorteil bei Steuerbeihilfen unter Berücksichtigung der jüngsten Rechtsprechung
Hummel D (2019)
Publication Type: Journal article
Publication year: 2019
Journal
Book Volume: 20
Pages Range: 51-61
Journal Issue: 1
DOI: 10.1007/s12027-019-00554-0
Abstract
The article is dedicated to the latest issue of fiscal state aid through general tax laws. Starting point is Article 107 TFEU, which speaks of ‘favouring certain undertakings or the production of certain goods’. The jurisprudence of the Court of Justice of the European Union uses mainly the terms ‘selectivity’ and ‘advantage’. It is therefore important to examine the meaning of these terms as well as the difficulties in reviewing national tax laws and identifying state aid which is contrary to EU law. In this regard, especially the question of what can be the appropriate standard for such an examination is raised.
Involved external institutions
Germany (DE)How to cite
APA:
Hummel, D. (2019). The concepts of selectivity and advantage in tax state aid in the light of recent case law Die Begriffe Selektivität und Vorteil bei Steuerbeihilfen unter Berücksichtigung der jüngsten Rechtsprechung. ERA Forum, 20(1), 51-61. https://doi.org/10.1007/s12027-019-00554-0
MLA:
Hummel, David. "The concepts of selectivity and advantage in tax state aid in the light of recent case law Die Begriffe Selektivität und Vorteil bei Steuerbeihilfen unter Berücksichtigung der jüngsten Rechtsprechung." ERA Forum 20.1 (2019): 51-61.
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