European state aid and tax rulings

Synopsis

This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC's enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.

Description
Liza LOVDAHL-GORMSEN. European state aid and tax rulings. Cheltenham : Edward Elgar, 2019, 1 online resource.