Les aides d’Etat de nature fiscale en droit de l’Union européenne, Ionna PAPADAMAKI

Ionna Papadamaki

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The study is based on the assumption that State aid in the tax field is autonomous, standing out from other rules of EU tax law. This is mainly due to the fact that the purpose of tax aid control is not easily discernible. Trying to determine the purpose, or better still, the plurality of purposes of such control, is the main objective of this book.

The demonstration of the protean purpose of tax aid control is based on a method of identifying tax aid based on two key elements: a double break in equality before the tax authorities and in competition. In this respect, the authorities of the Union enjoy significant powers. This enables them to extend the purposes of this control, revealing on this point a correspondence between the technique for identifying tax aid and the desired aims of the tax aid scheme.

The tax aid scheme goes beyond its initial framework of control of tax systems to include the development of common legal rules. The Union authorities, through the tax aid scheme, monitor national tax systems. At the same time, they manage to play an important role in inter-state cooperation in the fight against harmful tax competition. More importantly, they succeed in coordinating national tax systems, making use of the control of tax aid as an instrument of control as a substitute for tax harmonisation.

This analysis raises certain questions about the capacity of supervision to develop EU tax law and to rethink the division of competences between European and national authorities in tax matters.

This book is mainly intended for an academic audience specialised in European Union tax law, competition law and general tax law, but also for lawyers and professionals in the field of EU and/or tax law.

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  • University of Paris I Panthéon-Sorbonne


Stéphane Rodrigues, Les aides d’Etat de nature fiscale en droit de l’Union européenne, Ionna PAPADAMAKI, September 2018, Concurrences N° 3-2018, Art. N° 87442, p. 218

Publisher Bruylant, Collection Droit de l’Union européenne – Thèses

Date 1 March 2018

Number of pages 540

ISBN 978-2-8027-5924-9

Visites 113

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