Autor: Claire Micheau

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 i …

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 i …

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 …

Among the areas of incompatibility between EU law and national tax law, one of the more troublesome is the repayment obligation that can burden enterprises that have received advantages from State Ai …

In the process of globalization, incentives occupy an increasingly important place on the legal scene. Given the critical importance of taxation systems, fiscal measures have become decisive tools to …