European State Aid and Tax Rulings

Liza Lovdahl Gormsen, Director of the Competition Law Forum and Senior Research Fellow in Competition Law, British Institute of International and Comparative Law, UK

• Contents: Foreword 1. Introduction 2. State Aid Decisions and Open Formal Investigations Concerning the Tax Ruling Practices of Member States 3. Arm’s Length Principle 4. Recovery, Legitimate Expectations and Legal Certainty 5. EU Competences 6. International Practices and the OECD 7. The Way Forward Index

'A powerful critique of the European Commission's tax State aid investigations. The book is particularly valuable for tax lawyers, by setting the tax State aid cases in the broader context of the Commission's gradual push towards ''creeping competences''.'--Dominic Robertson, Slaughter and May, UK'EU State aid law, formerly of interest mostly to competition lawyers, has, in the last few years, intruded into the world of international taxation, in particular by its effects on multinational group companies through a series of high-profile investigations by the European Commission. In a detailed, forensic analysis, Dr Liza Lovdahl Gormsen has produced an excellent critical examination of this interaction of State aid and taxation. This book is highly recommended, in particular for tax specialists seeking to understand this fast-developing subject.'--Conor Quigley QC, Serle Court, London, UK