State Aid and Tax Law

ISBN: 9789041145574 出版年：2012 页码：234 Kluwer Law International

Foreword J. Azizi. Introduction A. Rust Comparison between the US and the EU system T. Kaye The Relationship between State Aid and Harmful Tax Competition P. Rossi. State Aid and the Recovery of Taxes M. Afonso. State Aid and Indirect Taxation J. Englisch. The Selectivity Test: General Part H. Drabbe. The Selectivity Test: The Concept of 'Sectoral Aid' R. Luja. The Selectivity Test: The Concept of 'Regional Aid' E. Traversa. Flaws of the Selectivity Test F. Engelen. Case Studies C. Micheau, G.C. de la Brousse. State Aid and Procedural Issues K. O'Donnell, A. Muller.