Fiscal State Aid Law and Harmful Tax Competition in the European Union

Dimitrios Kyriazis investigates the use of state aid rules against national tax measures, examining ECJ judgments of the early 2000s as well as the recent Commission decisions and investigations into tax schemes and individual tax rulings.

List of contents

• Introduction


• 1: Tax Sovereignty, EU Tax Law, and Harmful Tax Competition


• 2: The EU's and OCED's Initiatives against Harmful Tax Competition


• 3: The First Fiscal State Aid Wave: Background and common threads


• 4: The Second Fiscal State Aid Wave: Facts, legal assessment, and common threads


• 5: The Nexus between the Two Fiscal State Aid Waves and Harmful Tax Competition

About the author

Dr. Dimitrios Kyriazis is a state aid lawyer and postdoctoral researcher in law at the Athens Law School. He is also a member of the Associate Researchers Group of the European Banking Institute and a research fellow in law at Northeastern University London, where from 2017 to 2020 he served as the Head of the Law Faculty. He was previously a lecturer in Constitutional and EU Law at Oxford University and a teaching fellow in Competition Law at University College London.

Summary

Dimitrios Kyriazis investigates the use of state aid rules against national tax measures, examining ECJ judgments of the early 2000s as well as the recent Commission decisions and investigations into tax schemes and individual tax rulings.

Product details

• Authors: Dimitrios Kyriazis, Dimitrios (Post-Doctoral Researcher in L Kyriazis, Dimitrios (Research Fellow in Law At Nor Kyriazis
• Publisher: Oxford University Press
• Languages: English
• Product format: Hardback
• Released: 21.09.2023
• EAN: 9780198878292
• ISBN: 978-0-19-887829-2
• No. of pages: 288
• Series: Oxford Studies in European Law
• Subjects: Social sciences, law, business > Law > International law, foreign law; POLITICAL SCIENCE / International Relations / General, LAW / Commercial / General, LAW / Corporate, LAW / Taxation, LAW / Antitrust, EU (European Union), International institutions, Taxation and duties law, EU & European institutions, Company, commercial & competition law, Company, commercial and competition law: general, Competition law / Antitrust law, Taxation & duties law