TITLE

General Thought on Selectivity and Consequences of a Broad Concept of State Aid in Tax Matters

AUTHOR(S)
López, Hugo López
PUB. DATE
December 2010
SOURCE
European State Aid Law Quarterly;Dec2010, Vol. 9 Issue 4, p807
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article focuses on the possible grounds of widening the concept of European Union's (EU) State aid in tax matters which might be based on the criterion of selectivity. It evaluates the regulation for preventing harmful tax competition and proportionality of direct taxation. It examines the relationships between the elements of advantage and selectivity.
ACCESSION #
56682045

 

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