New Publication European state Aid and Tax Rulings
Published this week - A new book by BIICL Senior Research Fellow, Dr Liza Lovdahl Gormsen 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.
EUROPEAN STATE AID AND TAX RULINGS by Liza Lovdahl Gormsen: Looks at whether the EC's recent rulings in relation to Member States' advanced pricing arrangements reflect a genuine problem of illegal State aid or whether the EC is attempting to use State aid rules to harmonise national tax systems. Dr Lovdahl Gormsen examines this issue through relevant case law, comparing the EC's actions with OECD guidance and US practices, assessing what is legitimate in terms of the EC's actions and competences.
Dr Liza Lovdahl Gormsen is Senior Research Fellow in Competition Law and Director, Competition Law Forum