Meluzzi, Arianna (A.A. 2022/2023) Tax rulings: the EU perspective. Tesi di Laurea in EU substantive law: internal market and beyond, Luiss Guido Carli, relatore Daniele Gallo, pp. 155. [Single Cycle Master's Degree Thesis]

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Abstract/Index

European taxation: general overview. Tax rulings: a critical approach. Advance tax rulings and advance pricing agreements. EU competence in taxation matters. The sources of EU tax law. Cooperation and harmonization: a feasible scenario? Key taxation concepts. State aid in the European system: a focus on fiscal matters. The TFEU framework: article 107. Compatibility with the internal market under article 107(2) TFEU. Exceptions to an automatic compatibility. The arm's length principle. Tax rulings: current challenges and relevant case law. Lights and shadows over the tax ruling discipline. The commission’s investigations and the LuxLeaks scandal. Criticism to the activity of the commission. The commission communication on the notion of State aid. Analysis of tax rulings cases. Preliminary evaluations of the case law. The commission’s assessment in tax rulings cases. The Court’s assessment in tax rulings cases.

References

Bibliografia e sitografia: pp. 139-155.

Thesis Type:	Single Cycle Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01)
Chair:	EU substantive law: internal market and beyond
Thesis Supervisor:	Gallo, Daniele
Thesis Co-Supervisor:	Biagioni, Giacomo
Academic Year:	2022/2023
Session:	Autumn
Deposited by:	Alessandro Perfetti
Date Deposited:	09 Apr 2024 08:57
Last Modified:	09 Apr 2024 08:57
URI:	https://tesi.luiss.it/id/eprint/38418

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