Selectivity and the Arm's Length Principle in EU State Aid Law

Selectivity and the Arm's Length Principle in EU State Aid Law
Book
Alexandra Miladinovic
WU - Tax Law and Policy Series
Format/Price
9789087227470
520
EUR
120
| USD
145
(VAT excl.) Shipping fees apply. View shipping information.
Special offer
  • Order the print together with any electronic format of the same title and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 10 or more books of the same format (this applies to each of the formats) with a maximum of 20% discount. The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books and 20% discount on third party books (valid student card required).

To obtain student discounts, contact Customer Support.

Online books

Access your online books on the Tax Research Platform.
Don’t have a Tax Research Platform subscription?
Learn more

This book investigates the relevance of the arm’s length principle in and for the selectivity assessment, crucial in article 107(1) of the Treaty on the Functioning of the EU.

Why This Book?

 During the past few years, the European Commission has increasingly focused on identifying fiscal State aid falling under the State aid prohibition enshrined in article 107(1) of the Treaty on the Functioning of the European Union (TFEU). The LuxLeaks affairs, in particular, drew the attention of the European Commission to the transfer pricing ruling practices of the Member States, which resulted in several negative decisions and extremely high recoveries. In the State aid assessment of transfer pricing rulings, the European Commission assigned a very special status to the arm’s length principle – a leading principle in international tax treaty law. For this reason, the European Commission’s decisions raised several questions concerning the complex area of fiscal State aid and, particularly, the application, interpretation and content of the selectivity criterion. The existence of an independent EU arm’s length principle that forms part of the selectivity analysis has been a focal point of scholarly discussions. This book examines the selectivity criterion, which is the most crucial condition of the State aid prohibition laid down in article 107(1) of the TFEU. More precisely, it investigates the relevance of the arm’s length principle in and for the selectivity assessment. The author specifically examines any potential special impact that the arm’s length concept may have on the selectivity analysis regarding Member States’ measures related to the corporate tax base determination for the purpose of article 107(1) of the TFEU. This is aimed at substantiating the potential existence of an EU arm’s length principle, either stemming from the selectivity criterion as such or its application to specific Member States’ tax measures.

Selectivity and the Arm’s Length Principle in EU State Aid Law

DOI: https://doi.org/10.59403/hme6dq
Go to Tax Research Platform

Chapter 2: The Application of the Arm’s Length Concept for Taxation Purposes

DOI: https://doi.org/10.59403/hme6dq
Go to Tax Research Platform

Chapter 3: Is the Arm’s Length Concept Inherent in the Selectivity Criterion of Article 107(1) of the TFEU?

DOI: https://doi.org/10.59403/hme6dq
Go to Tax Research Platform

Chapter 4: The Potential Status of the Arm’s Length Concept as a General Principle of EU law and Possible Impacts on the Selectivity Analysis

DOI: https://doi.org/10.59403/hme6dq
Go to Tax Research Platform

Chapter 5: The Material Steps of the Selectivity Analysis

DOI: https://doi.org/10.59403/hme6dq
Go to Tax Research Platform

Chapter 6: General Considerations on Comparability and Justification with Respect to the Determination of the Corporate Tax Base of Related Entities

DOI: https://doi.org/10.59403/hme6dq
Go to Tax Research Platform

Chapter 7: Discrimination through National Legislation Concerning the Tax Base Determination: Selected Aspects

DOI: https://doi.org/10.59403/hme6dq
Go to Tax Research Platform

Chapter 8: Discrimination through Individual Administrative Acts Concerning the Determination of the Corporate Tax Base

DOI: https://doi.org/10.59403/hme6dq
Go to Tax Research Platform

Dr Alexandra Miladinovic, LLM, BSc, is a lecturer at the Institute for Austrian and Internation - al Tax Law, Vienna University of Economics and Business (WU). Her doctoral thesis on the topic “Selectivity and the Arm’s Length Principle in EU State Aid Law” was submitted in fulfilment of the requirements for the PhD degree in Business Law at WU.

Marjaana Helminen

EU Tax Law – Direct Taxation 2023

Starting from
EUR 100

Tax Treaty Case Law around the Globe 2021

Starting from
EUR 68
Vanessa Arruda Ferreira

The Improper Use of Tax Treaties by Contracting States

Starting from
EUR 84