ARTICLES: STATE AIDS - TAX LAW - TAX RULINGS - PUBLIC CHOICE THEORY - ADVANTAGE - SELECTIVITY - PREVENTION

Tax rulings coping with the prohibition of state aids

This article is a tribute to the memory of Professor Philippe Neau-Leduc. It suggests that the application of State aid law to tax rulings does not disturb tax law, but reveals a convergence of objectives and gives an impetus to a better and stronger European construction.

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. 1. International scandals. Following the revelations of Offshore Leaks in April 2013, concerning tax havens and their use for tax evasion, the LuxLeaks scandal erupted in November 2014. The general public then discovers this form of tax evasion based on the practices implemented by the Luxembourg tax authorities. The information comes from the same channel: the International Consortium of Investigative Journalists in partnership with forty press organs around the world. In France, the newspaper Le Monde is at the forefront [1]. At first glance, these tax arrangements are presented in the press as being lawful while offending common [2]sense . In reaction,

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  • University of Paris I Panthéon-Sorbonne

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Catherine Prieto, Tax rulings coping with the prohibition of state aids, May 2017, Concurrences N° 2-2017, Art. N° 84018, www.concurrences.com

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