outrage
发表于 2025-3-23 11:51:51
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绿州
发表于 2025-3-23 14:14:19
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membrane
发表于 2025-3-23 19:59:37
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美学
发表于 2025-3-23 23:43:34
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栖息地
发表于 2025-3-24 05:56:33
Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudenceg a great number of CJEU judgments delivered during the last 5 years, this article lays out both the conceptual and the political issues which arise when tax benefits are subject to control under European competition law. This affects the concepts of “advantage”, “selectivity” and “discrimination” a
固执点好
发表于 2025-3-24 08:54:05
State Aid and Taxation: Selectivity and Comparability Analysis of a measure as State aid. The criterion of selectivity is however of superior importance when examining if there is a prohibited State aid. Finally the ECJ is not applying anymore the principle of rule and exception for its selectivity examination. Instead the selectivity examination as such compr
infantile
发表于 2025-3-24 12:02:20
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步履蹒跚
发表于 2025-3-24 15:38:46
Comparing Criteria: State Aid, Free Movement, Harmful Tax Competition and Market Distorting Disparitts. 107 and 108 TFEU), the free movement rights (Arts. 28–37 and 45–65 TFEU), the non-binding Code of conduct to curb harmful tax competition, and the treaty rules for eliminating market distorting disparities (Arts. 116 and 117 TFEU). It presents a diagram for comparison of the criteria and for ide
accessory
发表于 2025-3-24 19:02:09
Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environmenting the Code of Conduct on business taxation in 1997, Member States were recognising that EU wide political coordination was necessary to combat harmful tax competition and reduce distortions in the single market. After summarising the criteria used in the Code, the article notes the differences bet
竖琴
发表于 2025-3-25 00:24:39
Anti-avoidance Measures and State Aid in a Post-BEPS Context: An Attempt at Reconciliationoms (See also the judgment in Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue, Case C-524/04, ECLI:EU:C:2007:161, paragraph 25; judgment in Lankhost-Hohorst, C-324/00, ECLI:EU:C:2002:749; judgment in Lasertec, C-492/04, ECLI:EU:C:2007:273; judgment in NV Lammers & V