European State Aid and Tax Rulings, Liza LOVDAHL GORMSEN

Liza Lovdahl Gormsen

Cette rubrique Livres recense et commente les ouvrages et autres publications en droit de la concurrence, droit & économie de la concurrence et en droit de la régulation. Une telle recension ne peut par nature être exhaustive et se limite donc à présenter quelques publications récentes dans ces matières. Auteurs et éditeurs peuvent envoyer les ouvrages à l’intention du responsable de cette rubrique :

This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of State aid, respects the rule of law.

Liza Lovdahl Gormsen explores whether the EC’s recent rulings in relation to Member States’ advanced pricing arrangements reflect a genuine problem of illegal State aid or whether the EC is attempting to use State aid rules to harmonise national tax systems. The author examines this issue through relevant case law, comparing the EC’s actions with OECD guidance and US practices, assessing what is legitimate in terms of the EC’s actions and competences. Through the lens of State aid and tax rulings, the author addresses the wider constitutional question of how to reconcile national interests with the move towards European harmonisation ; does the answer lie in more integration, or less ?

This book will be of great interest to academics researching the relationship between the EC and Member States in regards to taxation, State aid and authority over direct taxation. Practising lawyers working in the field of State aid and tax will also find this to be a useful resource as it clearly outlines relevant case law and interprets the resulting decisions.


  • British Institute of International and Comparative Law (London)


Liza Lovdahl Gormsen, European State Aid and Tax Rulings, Liza LOVDAHL GORMSEN, mai 2019, Concurrences N° 2-2019, Art. N° 102611

Éditeur Edward Elgar Publishing

Date 22 février 2019

Nombre de pages 200

ISBN 9781788972086

Visites 37

Toutes les revues