Tax Rulings in Evolutie : Staatssteun en Transparantie

Tax Rulings in Evolutie : Staatssteun en Transparantie

Author: J. Leroy

Publisher:

Published: 2019

Total Pages:

ISBN-13:

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This article concerns two current developments in the field of the tax rulings: State aid and transparency. Part 1, dealing with State aid, explains the concept of tax ruling and the State aid framework in the EU. Furthermore, it analyses three State aid investigations into tax rulings by the European Commission: the Belgian excess profit rulings, Starbucks in the Netherlands and Fiat in Luxembourg. The author argues that the decisions of the European Commission contain many bottlenecks and ambiguities. The legal uncertainty is therefore large, while the purpose of a tax ruling is to provide legal certainty. Moreover, the creation of State aid investigations into tax rulings is discussed. Part 2, discusses transparency around tax rulings. First, the old transparency rules under Directive 2011/16 and the European Commission's proposal to amend this Directive are discussed, as well as the reaction of the European Parliament and the final content of Directive 2015/2376.


New Perspectives on Fiscal State Aid

New Perspectives on Fiscal State Aid

Author: Carla De Pietro

Publisher: Kluwer Law International B.V.

Published: 2019-08-14

Total Pages: 337

ISBN-13: 9403514248

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New Perspectives on Fiscal State Aid Legitimacy and Effectiveness of Fiscal State Aid Control Edited by Carla De Pietro Based on a project co-funded by the European Commission, this book focuses on fiscal state aid – an increasingly important topic – with a number of high-profile cases ongoing and with serious implications for sustainable growth and the future of the internal market. The project, conducted by four universities, consisted in seminars, workshops and a final conference aimed at training national tax judges from the four different countries involved (Austria, Belgium, Italy and the Netherlands), with discussion and reflection by international academics and other tax professionals who participated as speakers and/or discussants. This book presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. The core elements of this fundamental analysis include the following: selectivity as applied in the case law of the Court of Justice; whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures; protection of legitimate expectations; to what extent national judges are required to apply state aid rules ex officio; powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and connection between legitimacy of state aid law and effectiveness of state aid control. The book includes a thorough investigation of the notion of fiscal state aid, also by focusing on the most recent decisions of the European Commission concerning mismatches. Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market. It will be welcomed not only by academics in taxation and EU law but also by national tax judges, tax authorities and practitioners.


EU Constitutional Law

EU Constitutional Law

Author: Koen Lenaerts

Publisher: Oxford University Press

Published: 2022-01-16

Total Pages: 1025

ISBN-13: 0198851596

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This title is a comprehensive textbook of EU constitutional law, setting out the structure, values, procedures, and policies of the European Union. It is a first point of reference for issues of EU constitutional law. The book encompasses six major parts. The first part addresses the formation history of the European Union, the treaties, the accessions, and the withdrawal of the United Kingdom. The second part covers the competences of the European Union. It contains an extensive analysis of the key constitutional principles governing the exercise of competences by the Union and the balance of power between the Union and its Member States, followed by an in-depth anaylsis of EU citizenship and the four freedoms, followed by an overview of the main internal and external policy domains. The third part addresses the role and workings of the various institutions (European Council, Council, European Parliament, Commission, European Court of Justice, and European Central Bank), the position of the Member States of the Union, and various other institutional matters. Part four explores the various decision-making processes, addressing not only the legislative and executive decision-making, but also the budget, CFSP, and external action. The fifth part looks at the legal instruments and the position of EU law in the EU and national legal orders, with an attention to the key principles of primary and direct effect, and the role of fundamental rights and the Charter of Fundamental Rights. The final part sets out the complete and coherent system of judicial protection in the European Union, offering an overview of the various courses of action before the EU courts and in the national legal orders to enforce EU law or to obtain judicial protection.


Competition Law

Competition Law

Author: Richard Whish

Publisher: Oxford University Press

Published: 2003

Total Pages: 989

ISBN-13: 9780406959508

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Previous editions published : 2001 (4th), 1993 (3rd), 1989 (2nd), and 1985 (1st).


International Law

International Law

Author: Anders Henriksen

Publisher: Oxford University Press

Published: 2023-05-18

Total Pages: 391

ISBN-13: 0192870084

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International Law presents a student-focused approach to the subject; clearly written with non-native English-speaking students in mind, a range of learning features highlight the areas of debate and encourage students to engage critically with key disputes.


Coastal State Jurisdiction over Living Resources in the Exclusive Economic Zone

Coastal State Jurisdiction over Living Resources in the Exclusive Economic Zone

Author: Camille Goodman

Publisher: Oxford University Press

Published: 2021-11-15

Total Pages: 433

ISBN-13: 019265067X

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Under the 1982 United Nations Convention on the Law of the Sea, coastal States have sovereign rights to explore, exploit, conserve, and manage the living resources of the 200 nautical mile exclusive economic zone (EEZ). However, 40 years after the adoption of the Convention, there is still a great deal of uncertainty about the nature and extent of these sovereign rights. Coastal State Jurisdiction over Living Resources in the Exclusive Economic Zone examines the ways in which coastal States can exercise authority on the basis of their sovereign rights over living resources in the EEZ. Dr Camille Goodman explores the key concepts of 'fishing' and 'fishing related activities' to establish what vessels and which activities can be regulated by coastal States, canvasses the criteria and conditions that coastal States can apply as part of regulating foreign access to their resources, and considers the regulation of unlicensed foreign fishing vessels in transit through the EEZ. Goodman also examines how such regulations can be enforced within the EEZ and the circumstances under which enforcement can take place beyond the EEZ following hot pursuit. A review and analysis of the practice of 145 States identifies the contemporary extent of coastal State jurisdiction over living resources in the EEZ and offers a unique, fresh perspective on the underlying and enduring nature of that jurisdiction. Underpinned by a rigorous examination of the Convention, jurisprudence, and literature, as well as being supported by carefully documented State practice, Coastal State Jurisdiction over Living Resources in the Exclusive Economic Zone proposes a more predictable framework within which to resolve jurisdictional challenges in the EEZ.


Preliminary References to the European Court of Justice

Preliminary References to the European Court of Justice

Author: Morten Broberg

Publisher: Oxford University Press, USA

Published: 2014-03

Total Pages: 578

ISBN-13: 019870402X

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This book provides a detailed examination of the law and practice of the preliminary reference procedure in EU law. It is designed to be of practical use in litigation and case preparation.


Competition Law of the European Union

Competition Law of the European Union

Author: Van Bael & Bellis

Publisher: Kluwer Law International B.V.

Published: 2021-03-01

Total Pages: 1618

ISBN-13: 9041154051

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This new Sixth Edition of a major work by the well-known competition law team at Van Bael & Bellis in Brussels brings the book up to date to take account of the many developments in the case law and relevant legislation that have occurred since the Fifth Edition in 2010. The authors have also taken the opportunity to write a much-extended chapter on private enforcement and a dedicated section on competition law in the pharmaceutical sector. As one would expect, the new edition continues to meet the challenge for businesses and their counsel, providing a thoroughly practical guide to the application of the EU competition rules. The critical commentary cuts through the theoretical underpinnings of EU competition law to expose its actual impact on business. In this comprehensive new edition, the authors examine such notable developments as the following: important rulings concerning the concept of a restriction by object under Article 101; the extensive case law in the field of cartels, including in relation to cartel facilitation and price signalling; important Article 102 rulings concerning pricing and exclusivity, including the Post Danmark and Intel judgments, as well as standard essential patents; the current block exemption and guidelines applicable to vertical agreements, including those applicable to the motor vehicle sector; developments concerning online distribution, including the Pierre Fabre and Coty rulings; the current guidelines and block exemptions in the field of horizontal cooperation, including the treatment of information exchange; the evolution of EU merger control, including court defeats suffered by the Commission and the case law on procedural infringements; the burgeoning case law related to pharmaceuticals, including concerning reverse payment settlements; the current technology transfer guidelines and block exemption; procedural developments, including in relation to the right to privacy, access to file, parental liability, fining methodology, inability to pay and hybrid settlements; the implementation of the Damages Directive and the first interpretative rulings. As a comprehensive, up-to-date and above all practical analysis of the EU competition rules as developed by the Commission and EU Courts, this authoritative new edition of a classic work stands alone. Like its predecessors, it will be of immeasurable value to both business persons and their legal advisers.


Tort Liability of Public Authorities in European Laws

Tort Liability of Public Authorities in European Laws

Author: Giacinto della Cananea

Publisher: Oxford University Press

Published: 2020-12-15

Total Pages: 384

ISBN-13: 0192637614

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This series argues that there is a common administrative core to European legal systems that can be better understood in comparative terms. This volume examines government liability in tort, using case studies to explore different government responses. Part I sets the stage for the project and the parameters followed by the scholars involved. Part II expands on the legal systems chosen for comparison, setting up their general tort procedures. Part III presents case studies from Austria, the European Union, France, Germany, Hungary, Italy, Poland, Romania, Spain, Switzerland, and the United Kingdom. Each case study has a theoretical response detailing what would happen should that case occur within each country's borders. Part IV compares and contrasts the information provided in Part III. It examines both the commonalities and the distinctive traits of these legal systems, with a view to understand the nature of their 'common core'. This volume is an essential tool for anyone involved in administrative and constitutional law and government liability in tort.


EU State Aid Law

EU State Aid Law

Author: Pier Luigi Parcu

Publisher: Edward Elgar Publishing

Published: 2020-02-28

Total Pages: 264

ISBN-13: 1788975251

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The recent State Aid Modernization has decentralized the enforcement of State aid law. In particular, under the General Block Exemption Regulation a number of aid schemes do not require the preventive “check” by the European Commission, while national courts play a growing role in private enforcement of State aid law. This insightful book analyzes the enforcement of State aid law in the aftermath of the State Aid Modernization, identifying a number of emerging trends at the national and EU level.