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Author: European Court of Auditors Publisher: ISBN: Category : Government aid Languages : en Pages : 68
Book Description
"The commission has overall responsibility for state aid control (articles 107-108 TFEU). EU member states are required to notify all planned state aid measures to the commission and to obtain the commission's approval before implementing them. This special report examines whether the commission's procedures ensure effective management of state aid control. The court found that the commission has insufficient assurance that it deals with all relevant state aid cases. There is no legal basis for a systematic review of member states' procedures and control systems other than the principle of cooperation. State aid procedures take a long time. Complaints in particular lack transparency. In the field of state aid control the commission reacted promptly to the financial crisis. It has not yet assessed the ex post impact of its activities in a comprehensive way. The court makes recommendations with an aim to improving the commission's procedures and management effectiveness."--P. [4] of cover.
Author: European Court of Auditors Publisher: ISBN: Category : Government aid Languages : en Pages : 68
Book Description
"The commission has overall responsibility for state aid control (articles 107-108 TFEU). EU member states are required to notify all planned state aid measures to the commission and to obtain the commission's approval before implementing them. This special report examines whether the commission's procedures ensure effective management of state aid control. The court found that the commission has insufficient assurance that it deals with all relevant state aid cases. There is no legal basis for a systematic review of member states' procedures and control systems other than the principle of cooperation. State aid procedures take a long time. Complaints in particular lack transparency. In the field of state aid control the commission reacted promptly to the financial crisis. It has not yet assessed the ex post impact of its activities in a comprehensive way. The court makes recommendations with an aim to improving the commission's procedures and management effectiveness."--P. [4] of cover.
Author: European Court of Auditors Publisher: ISBN: 9789292373771 Category : Languages : en Pages : 60
Book Description
The Commission has overall responsibility for State aid control (Articles 107-108 TFEU). EU Member States are required to notify all planned State aid measures to the Commission and to obtain the Commission's approval before implementing them. This special report examines whether the Commission's procedures ensure effective management of State aid control. The Court found that the Commission has insufficient assurance that it deals with all relevant State aid cases. There is no legal basis for a systematic review of Member States' procedures and control systems other than the principle of cooperation. State aid procedures take a long time. Complaints in particular lack transparency. In the field of State aid control the Commission reacted promptly to the financial crisis. It has not yet assessed the ex post impact of its activities in a comprehensive way. The Court makes recommendations with an aim to improving the Commission's procedures and management effectiveness.
Author: Herwig C. H. Hofmann Publisher: Oxford University Press ISBN: 0191040886 Category : Law Languages : en Pages : 657
Book Description
Rules controlling State aid and subsidies on the EU and the WTO level can have a decisive influence on both regulatory and distributive decision-making. This field of law has grown exponentially in importance and complexity over the past decades. Rules on State aid and subsidies control are one of the key instruments to ensure that public spending and regulatory measures do not lead to discriminatory distortions of competition. As a consequence, hardly any part of national law is free from review under criteria of State aid and subsidy regulation. In turn, State aid and subsidies law is linked to economic, constitutional, administrative law of the EU and the Member States as well as to public international law. This book brings together leading experts from academia, the judiciary, civil servants from the European Commission, and practising lawyers to provide expert opinion and commentary on the diverse dimensions of the complex and vital area of law. Critically analysing and explaining developments and current approaches in State aid law and subsidies, the chapters take into account not only the legal dimensions but also the economic and political implications. They address the EU law applicable to State aid in the aftermath of the recent State Modernisation reform, and coverage includes: an in-depth analysis of the notion of State aid as interpreted by the Court's cases-law and the Commission's practice; the rules on compatibility of State aid with the internal market; the rules governing the procedure before the Commission; the litigation before the Court of Justice of the European Union; and analysis of the other trade defence instruments, including WTO subsidy law and EU anti-subsidy law.
Author: Carla De Pietro Publisher: Kluwer Law International B.V. ISBN: 9403514248 Category : Law Languages : en Pages : 337
Book Description
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.
Author: Michael Sánchez Rydelski Publisher: Cameron May ISBN: 1905017340 Category : Antitrust law Languages : en Pages : 848
Book Description
The EC State Aid Regime will enable readers without any knowledge in the area, an easy access to the notion of state aid, the key concepts of the state aid procedure and the legal remedies. At the same time, it provides state aid experts with specific and in-depth analysis of subjects such as infrastructure funding, the market investor test, rescue and restructuring aid, state aid and risk capital, regional aid, aid for environmental protection, state aid and emission trading, state aid to the aviation and shipbuilding sectors, state aid in the fields of agriculture and fisheries, state aid to culture and sports, and the international dimension of state aid. The important area of state aid to services of general economic interest receives special attention in a separate chapter. The growing importance of economic analysis in the area of state aid and the ongoing discussion of the state aid reform have also been addressed in two separate chapters in the book. The team of contributors is composed of practitioners, scientists, economists and civil servants of different administrative bodies and the European Commission. The EC State Aid Regime will be a great resource for legal practitioners, national judges, civil servants, academic and students, who want to acquire or enhance their knowledge in this expanding field of law.
Author: Pier Luigi Parcu Publisher: Edward Elgar Publishing ISBN: 1788975251 Category : Law Languages : en Pages : 264
Book Description
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.
Author: Herwig C. H. Hofmann Publisher: Oxford University Press ISBN: 0191040894 Category : Law Languages : en Pages : 906
Book Description
Rules controlling State aid and subsidies on the EU and the WTO level can have a decisive influence on both regulatory and distributive decision-making. This field of law has grown exponentially in importance and complexity over the past decades. Rules on State aid and subsidies control are one of the key instruments to ensure that public spending and regulatory measures do not lead to discriminatory distortions of competition. As a consequence, hardly any part of national law is free from review under criteria of State aid and subsidy regulation. In turn, State aid and subsidies law is linked to economic, constitutional, administrative law of the EU and the Member States as well as to public international law. This book brings together leading experts from academia, the judiciary, civil servants from the European Commission, and practising lawyers to provide expert opinion and commentary on the diverse dimensions of the complex and vital area of law. Critically analysing and explaining developments and current approaches in State aid law and subsidies, the chapters take into account not only the legal dimensions but also the economic and political implications. They address the EU law applicable to State aid in the aftermath of the recent State Modernisation reform, and coverage includes: an in-depth analysis of the notion of State aid as interpreted by the Court's cases-law and the Commission's practice; the rules on compatibility of State aid with the internal market; the rules governing the procedure before the Commission; the litigation before the Court of Justice of the European Union; and analysis of the other trade defence instruments, including WTO subsidy law and EU anti-subsidy law.
Author: Marton Varju Publisher: Springer ISBN: 3030057828 Category : Law Languages : en Pages : 347
Book Description
The book examines how the interests of the member states, which provide the primary driving force for developments in European integration, are internalised and addressed by the law of the European Union. In this context, member state interests are taken to mean the policy considerations, economic calculations, local socio-cultural factors, and the raw expressions of political will which shape EU policies and determine member state responses to the obligations arising from those policies. The book primarily explores the junctions and disjunctions between member state interests defined in such a manner and EU law, where the latter expresses either an obligation for the member states to comply with common policies or an acceptance of member state particularism under the common EU framework.
Author: Alexander Rust Publisher: Kluwer Law International B.V. ISBN: 9041146253 Category : Law Languages : en Pages : 334
Book Description
This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer – e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions – can be declared void by the European Commission. The difficult controlling concept of ‘selectivity’ of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commission, as well as the jurisprudence of the General Court and of the Court of Justice, thirteen knowledgeable contributors present valuable arguments in case the Commission requires the repayment of advantages received. Among the topics and issues covered are the following: how unregulated tax incentive competition between States leads to a ‘win’ by one State and a ‘loss’ by another; the legal uncertainty attached to the Commission’s decision following notification of a proposed tax incentive; the role of the Commission’s Code of Conduct; calculating the amount of recovery of illegal State Aid; application of State Aid rules in the area of indirect taxation (e.g., VAT and excise duties); investment fund regimes; subnational regional aid; ‘patent box’ regimes; foreign source income; and taxpayers’ exclusion from infringement proceedings and subsequent appeals. Complete with case studies and analyses of the latest case law on selectivity, this invaluable resource will be welcomed by practitioners who, although they may be well-versed in tax law, are sure to benefit greatly from the authors’ expert guidance on State Aid provisions and the rules on harmful tax competition.
Author: Leigh Hancher Publisher: Edward Elgar Publishing ISBN: 1789909252 Category : Law Languages : en Pages : 384
Book Description
This revised and updated Research Handbook on European State Aid Law brings together established academics and practitioners to provide a wide-ranging coverage of the field. Incorporating political science, economics and the law in its analysis, it provides a strong overview of the salient issues in State aid law and policy.
Author: European Court of Auditors
Author: European Court of Auditors
Author: European Court of Auditors
Author: Herwig C. H. Hofmann
Author: Carla De Pietro
Author: Michael Sánchez Rydelski
Author: Pier Luigi Parcu
Author: Herwig C. H. Hofmann
Author: Marton Varju
Author: Alexander Rust
Author: Leigh Hancher