September 2017  
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Issue No. 9 - 2017 of the European Taxation is now available online.

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Number 9 - 2017 contains the following:
European Union

EU State Aid and Tax: An Evolutionary Approach

Edouard Fort

In this article, the author traces the historical development of the State aid doctrine in the direct taxation area, providing an analysis of the difference between State aid and taxation, an overview of the evolution of EU State aid policy, as well as an in-depth study into each requirement to be met in order for a measure to qualify as unlawful State aid.

European Union
The Proportionality Principle under EU Tax Law: General and Practical Problems Caused by its Extensive Application – Part 1
Dominik Freyer

This article analyses how the ECJ applies the proportionality principle in respect of direct taxation, as well as the consequences flowing therefrom. Part 1 addresses the proportionality principle and its application by the ECJ, while part 2, to be published in European Taxation 10 (2017), covers the impact of the proportionality principle on justifications and the sovereignty of Member States in direct tax matters, as well as the consequences of the ECJ’s approach towards proportionality.


Protection of Taxpayer Rights during Tax Audits: Impartiality within the Scope of the Proportionality Principle

Ezgi Arık

In this article, the author reviews various methods employed to ensure impartiality in the tax audit selection process in a number of countries for the purpose of assessing whether the Turkish system for selecting taxpayers for audit is impartial in practice.



Oana Popa
Oana Popa
European Union
Recent Measures to Counter Hybrid Mismatch Arrangements at the EU Level
Oana Popa
This note describes recent measures to counter hybrid mismatch arrangements at the EU level. After summarizing the OECD’s work regarding hybrid mismatch arrangements, the note discusses the provision on hybrid mismatch arrangements in ATAD 1, as well as the operative rules in ATAD 2, including examples of their application.

European Commission v. Hellenic Republic (Case C-98/16): The Third Act of the Greek Tax Tragedy in Europe

Vassilis Dafnomilis

In this note, the author discusses and comments on European Commission v. Hellenic Republic (Case C-98/16). The note also provides an overview of other provisions of the Greek inheritance tax law that have been found to be incompatible with EU law.

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