Narrow search
Showing 1 - 10 of 2,649
Cover Image
The Optimal State Aid Control : No Control
Rohac, Dalibor - 2012
We extend a model of wasteful state aid in Dewatripont and Seabright (2006, Journal of the European Economic … state aid control by a benevolent authority which receives extra signals about the state of the world. We find that signals … on the politician type are worthless. For signals on the project type, we derive a sufficient condition for aid control …
Persistent link: https://www.econbiz.de/10013117033
Cover Image
OS ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission...
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2020
pricing rulings granted by Member States to multinational enterprises (hereinafter MNEs) to constitute State aid.The GC … it, ordering Luxembourg to recover the aid. Despite the different outcomes, the decisions have several commonalities in … terms of how the GC interpreted the applicable European law on State aid in respect of tax matters. Therefore, they may …
Persistent link: https://www.econbiz.de/10014095439
Cover Image
Gondolatok a vidékfejlesztési programok értékeléséről : társasalmi tanulás a LEADER programban
Nemes, Gusztáv; High, Christoher - 2009
institutions of rural governance in Europe through an examination of the evaluation procedures of the European LEADER programme … planning and management of LEADER embraces heterogeneity and participation, programmatic evaluation is centralised and is held … at arms length from the delivery organisations. The article reviews previous efforts to improve evaluation in LEADER and …
Persistent link: https://www.econbiz.de/10003919695
Cover Image
The Common Agricultural Policy of the Eurpean Union - Main Challenges for a New Budget
Góral, Justyna - 2019
Many factors (refugees, climate change, problems of the euro zone, Brexit, etc.) have an impact on the decisions of public support donors, who try to rationalize CAP expenditure and look for savings after 2020. The legitimisation of further continuation will be obtained only by the most...
Persistent link: https://www.econbiz.de/10012895700
Cover Image
The Status Quo Bias and Reform of the Common Agricultural Policy : Impact of Voting Rules, the European Commission and External Changes
Pokrivcak, Jan - 2010
We develop a formal model of EU decision-making on the Common Agricultural Policy (CAP). The model is used to evaluate under what conditions CAP reform occurs and what the influence of the European Commission (Commission) is on CAP reform. We find that the voting and amendment rules in the...
Persistent link: https://www.econbiz.de/10012759239
Cover Image
Digital Services Tax : Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy
Pinto Nogueira, João Félix; Pistone, Pasquale; … - 2021
This Study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy as a submission to the European Commission in the framework of its 2021 Public Consultation on the possible introduction of an EU digital levy. Based on a reconstruction of the...
Persistent link: https://www.econbiz.de/10013225070
Cover Image
OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritanc...
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...
Persistent link: https://www.econbiz.de/10012829030
Cover Image
OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015. It concerns the question of whether a specific requirement to obtain a tax advantage for foreign (incoming)...
Persistent link: https://www.econbiz.de/10012829033
Cover Image
‘God Save the Brexit’ : Tax Implications of Leave Vote
Ambagtsheer-Pakarinen, Laura - 2020
This study was drafted shortly after the announcement of the referendum by which the United Kingdom decided to leave the European Union. In this article, the authors make a comprehensive assessment of what would be the tax consequences attached the decision. The article is of interest not only...
Persistent link: https://www.econbiz.de/10012829042
Cover Image
OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withh...
Pinto Nogueira, João Félix - 2020
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union....
Persistent link: https://www.econbiz.de/10012829045