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In this report, the first in a series of reports on EU state aid, Mason provides background on state aid law as it applies to income taxes, including the legal standard, recovery mechanism, and case selection by the Commission
Persistent link: https://www.econbiz.de/10012962503
This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...
Persistent link: https://www.econbiz.de/10011455906
This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...
Persistent link: https://www.econbiz.de/10010422931
This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using...
Persistent link: https://www.econbiz.de/10010209017
domestic and foreign production of other goods. The optimal tax-subsidy scheme is based on an intuitive principle: Impose a …. Producers of renewables-based electricity should receive a subsidy to internalize their contribution to the reduction of global …
Persistent link: https://www.econbiz.de/10012859989
This chapter revisits the interaction between the EU rules on State aid and on public procurement. It probes the standard presumption that compliance with EU procurement rules excludes the existence of State aid because public tenders are apt to replicate market conditions and thus suppress any...
Persistent link: https://www.econbiz.de/10012861608
strong enforcement provisions of the EU prohibition on state aid. In response to calls for a more robust anti-subsidy regime … needs a more robust anti-subsidy regime but instead points to the EU’s state aid prohibition as an example of such a regime …, for reformers who want stronger anti-subsidy rules, the WTO is in many ways a more appropriate space for anti-subsidy …
Persistent link: https://www.econbiz.de/10014122982
This article provides a comprehensive exame of the decisions of the EU General Court in the cases The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) (hereinafter Starbucks NL) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15)...
Persistent link: https://www.econbiz.de/10014095439
This paper aims to analyse some of the main economic, legal and institutional factors that will have been relevant in the formulation of the State aid provisions in the Withdrawal Agreement (and the White Paper previously submitted by the UK Government). It compares these provisions with other...
Persistent link: https://www.econbiz.de/10014108885
On 1 July 2012 it was one year since the Free Trade Agreement between the Republic of Korea and the European Union took effect. The trade pact dedicates Chapter 11 to competition in a broad sense and disallows and sanctions certain practices and transactions involving goods or services which...
Persistent link: https://www.econbiz.de/10014165962