Der Einfluss des Europäischen Beihilferechts auf nationale Steuervergünstigungen

Bücher

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»The Influence of European State Aid Law on National Tax Benefits. An Illustrative Analysis with Special Regard to Tax Rulings and Profit Shifting« Subject of the thesis is the interplay between European state aid law and national tax law with special focus on tax rulings. It is demonstrated that the use of state aid law for purely tax law purposes, the avoidance of profit shifting and tax-free company profits, is misguided. At the same time, this use of state aid law shifts the balance of competences in the Union to the detriment of the Member States.