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dc.contributor.authorBumane, I.-
dc.contributor.authorVodolagins, D.-
dc.date.accessioned2018-05-07T12:04:46Z-
dc.date.available2018-05-07T12:04:46Z-
dc.date.issued2017-
dc.identifier.citationBumane, I., & Vodolagins, D. (2017). Favourable tax regimes that constitute selective state aid from the perspective of the CJEU recent case-law. European Research Studies Journal, 20(3A), 231-245.en_GB
dc.identifier.issn11082976-
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/29848-
dc.description.abstractThe issue of state aid is crucial for the EU Member States that are implementing favorable tax regimes to foster investments and business activities performed by their tax resident companies. Up until recently, according to the General Court of the Court of Justice of the European Union (hereinafter – CJEU), where the European Commission (EC) has been assessing whether a specific tax measure qualifies as a state aid, it had been required to prove that such measure favors certain undertakings capable of identification because of characteristics specific to them that other undertakings do not possess. This approach has changed by the Judgment of the Court of Justice delivered on 21 December 2016 in joined cases C‑20/15 P and C‑21/15 P with which the EC burden of proof has been substantially eased in classifying measure at issue as selective. The aim of the research is, by researching the reasoning behind the conclusion reached by the Court of Justice and jurisprudence on fiscal state aid, to evaluate whether any fiscal measure introduced in the future that is not exempt under de minimis provision or other exemptions eventually may be classified as selective. Main research methods are legal theory research as well as applied law reform research. Theoretical research underlying the paper is focused on the analysis of the CJEU case-law related to the judgment, as well as the analysis of related publications and opinions, whereas the applied law research includes the analysis of social and economic impact of the CJEU and EC position on state aid in fiscal measures. The findings of the research determine to what extent the EC will have more leeway in investigations into state aid tax measures as it will not have to identify a specific category of beneficiaries. In its conclusion, the paper addresses the question of whether the EU Member States may practically in the future implement any fiscal favorable regime (and maintain existing ones) without a risk of the regime at issue being classified as selective.en_GB
dc.language.isoenen_GB
dc.publisherUniversity of Piraeus. International Strategic Management Associationen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectTaxation -- Moral and ethical aspectsen_GB
dc.subjectTaxation -- European Union countriesen_GB
dc.subjectCorporations -- Taxation -- Law and legislation -- European Union countriesen_GB
dc.subjectTax incentives -- Law and legislation -- European Union countriesen_GB
dc.subjectInternational business enterprises -- Taxation -- Law and legislation -- European Union countriesen_GB
dc.subjectConflict of laws -- Taxation -- European Union countriesen_GB
dc.subjectSubsidies -- Economic aspectsen_GB
dc.subjectSubsidies -- Law and legislation -- European Union countriesen_GB
dc.titleFavourable tax regimes that constitute selective state aid from the perspective of the CJEU recent case-lawen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleEuropean Research Studies Journalen_GB
Appears in Collections:European Research Studies Journal, Volume 20, Issue 3, Part A

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