Essays about: "Belgian excess profit regime"

Found 1 essay containing the words Belgian excess profit regime.

  1. 1. Fiscal Sovereignty and State Aid in the field of Direct Taxation of EU Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kristina Lyrenäs; [2019]
    Keywords : State aid; EU Commission; Apple; Starbucks; Fiat; Amazon; Engie; Belgian excess profit regime; fiscal sovereignty; Law and Political Science;

    Abstract : This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107(1) TFEU, are problematic from a fiscal sovereignty point of view. READ MORE