EC State Aid Rules Applied to Taxes

EC State Aid Rules Applied to Taxes

By Mona Aldestam
December 2005
Iustus Forlag
ISBN: 917678584X
281 pages, 5 ž" x 8 3/4"
$99.50 Hardcover

This book addresses the current interpretation of the effect of EC State aid rules on the right of Member States to apply taxes; it also discusses the application of EC State aid rules to taxes, particularly the selectivity criterion.
Chapters:

Introduction (State aid control system).
Article 87(1) EC—a General Overview.
Procedure, Exemptions & Categorization.
The Derogation Method.
Justification of the Selective Nature of the Measure,
Selectivity Criterion from a Norm Perspective.
Final Comments.
Bibliography.
European Court of Justice.
Court of First Instance.
Table of EC Legislation.
Subject Index.

Tax Law

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