In:
Intertax, Kluwer Law International BV, Vol. 40, No. Issue 6/7 ( 2012-06-01), p. 414-420
Abstract:
Pasquale Pistone stressed very recently in this journal `the growing importance of the prohibition of state aids in tax matters´ (Intertax 2012, p. 84). This is a fair point. The following article illustrates and expands upon this by focusing on critical issues arising from the German 'reorganization clause' by way of example. For a business, it is important to understand when it might be in a position to bring an action before the General Court. Furthermore, the question arises what makes a tax clause, such as the German reorganization clause, selective in nature. At a glance, a tax rule seems to have a general character which is not likely to constitute a form of aid. Moreover, given that as things stand there remains considerable uncertainty surrounding the question when a tax measure constitutes unlawful State Aid, where a Commission decision breaks new ground. In that respect, the question arises whether a decision of the Commission which finds a tax rule to be State Aid may have retroactive effect or whether this retroactive effect would violate the protection of the legitimate expectations of the taxpayers.
Type of Medium:
Online Resource
ISSN:
0165-2826
DOI:
10.54648/TAXI2012040
Language:
English
Publisher:
Kluwer Law International BV
Publication Date:
2012
detail.hit.zdb_id:
2016248-0
detail.hit.zdb_id:
185442-2
SSG:
2
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