Selectivity and the Arm's Length Principle in EU State Aid Law.

This book investigates the relevance of the arm's length principle in and for the selectivity assessment, crucial in article 107(1) of the Treaty on the Functioning of the EU.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Miladinovic, Alexandra
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2022.
Colección:WU - Tax Law and Policy Ser.
Temas:
Arms-length transactions.
Arms-length transactions
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Title
  • Copyright
  • Abstract
  • Abbreviations
  • Chapter 1: Introduction
  • 1.1. Background: The Commission's view on the arm's length "principle" under article 107(1) of the Treaty on the Functioning of the European Union
  • 1.2. Research question and its relevance
  • 1.3. Outline
  • Part 1: The Relationship between the Arm's Length Concept and the Selectivity Criterion of Article 107(1) of the TFEU
  • Chapter 2: The Application of the Arm's Length Concept for Taxation Purposes
  • 2.1. The arm's length concept and its application in the national tax laws
  • 2.2. The application of the arm's length concept in international tax treaty law
  • 2.2.1. The application of the arm's length concept as a solution for the difficulties of profit allocation in international tax treaty law
  • 2.2.2. No universal principle: the arm's length concept of article 9 of the OECD Model
  • 2.3. Conclusion
  • Chapter 3: Is the Arm's Length Concept Inherent in the Selectivity Criterion of Article 107(1) of the TFEU?
  • 3.1. Overview
  • 3.2. Selectivity as the decisive criterion in the analysis of fiscal State aid
  • 3.2.1. State aid and direct taxation
  • 3.2.1.1. The application of the State aid prohibition to direct taxation
  • 3.2.1.2. Fiscal State aid and the four conditions of article 107(1) of the TFEU
  • 3.2.1.3. Conflation of criteria
  • 3.2.2. The assessment of selectivity
  • 3.2.2.1. An evolutionary approach to the selectivity assessment
  • 3.2.2.2. The comparability analysis as the focal point in the selectivity assessment
  • 3.3. No arm's length concept in the selectivity assessment
  • 3.3.1. Selectivity: No assessment beyond discrimination
  • 3.3.2. Analysis of the judgment in the Belgium and Forum 187 case
  • 3.4. Conclusion
  • Chapter 4: The Potential Status of the Arm's Length Concept as a General Principle of EU law and Possible Impacts on the Selectivity Analysis
  • 4.1. Overview
  • 4.2. Potential implications of general principles in the selectivity assessment
  • 4.3. The arm's length concept as a general principle of EU law?
  • 4.4. Conclusion
  • Part 2: Selectivity Analysis of the National Rules on the Tax Base Determination and Related Administrative Acts
  • Chapter 5: The Material Steps of the Selectivity Analysis
  • 5.1. Overview
  • 5.2. Comparability in the selectivity analysis
  • 5.2.1. The comparison test
  • 5.2.2. The basis of comparison
  • 5.2.3. The relevant criteria for comparison
  • 5.2.3.1. Comparison from a factual and/or a legal perspective?
  • 5.2.3.2. Competitive relationship as an implicit criterion in the comparability assessment?
  • 5.3. Justification and proportionality in the selectivity analysis
  • 5.3.1. Justification grounds
  • 5.3.2. Proportionality
  • 5.3.3. No clear separation between comparability and justification in the jurisprudence
  • 5.4. Value decisions in the selectivity analysis
  • 5.4.1. The main sources for value decisions in the selectivity analysis

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