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State Aid and Tax Law

State Aid and Tax Law

Hardcover

Series: International Tax Conferences of the University of Luxembour, Book 3

General Law

ISBN10: 9041145575
ISBN13: 9789041145574
Publisher: Kluwer Law International
Published: Nov 21 2012
Pages: 232
Weight: 1.11
Height: 0.56 Width: 6.14 Depth: 9.21
Language: English
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 Aid deemed illegal by the Commission. The number of infringement proceedings against Member States for violation of the State Aid provisions is increasing, and as a result more and more taxpayers are exposed to severe financial risk.

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General Law