*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. 1. Tax law and competition law have multiple relationships. Both the work of the OECD and the Primarolo Working Party have attempted to address harmful tax competition, while the finalist interpretation of the EC Treaty has historically led the Court of Justice of the European Communities (hereinafter "the ECJ" or "the Court of Justice")) to view competition law as a component of the dynamics of the construction of the internal market, in the same way as the rules on freedom of movement, so that certain tax questions submitted to the Community courts may be approached indifferently from the point of view of these two bodies of rules. 2. The decisions
ARTICLES: RELATIONSHIPS TAX LAW / COMPETITION LAW - STATE AIDS - BOUNDARIES
Tax and competition: A State aid analysis
If interrelations between tax and competition have always been numerous, the provisions of the EC Treaty related to State aids give rise to new and particularly complex questions. Whilst these questions have gradually grown in importance, the boundaries of a tax measure likely to be classified as anticompetitive as State aid as well as the analysis of the consequences attached to such a classification raise questions that renew entirely the issue of the interrelations between taxation and competition law.
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