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Martin Heidenhain

European State Aid Law

2010

Treffer in den folgenden Teilen:

Titelei/Inhaltsverzeichnis S. 1-46

„… 20.11.2009 3B2 Version: 9.1.431; Page size: 160.00mm x 240.00mm Heidenhain European State Aid Law Reemers …” „… Commissioner Neelie Kroes, instituted a wide-ranging reform of European State aid law. During the same period …” „… accessible to the authors. As the reader will no doubt recognize, the book discusses European State aid law …”

General Principles S. 619-636

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Literature: Bacon, European Community Law of State Aid, 2009; Bartosch, Beihilfenrechtliches …” „… ; Dony/Smits (Editors), Aides d’État, 2005; D’Sa, European Community Law on State Aid, 1998; Ehricke, Auflagen …” „… , Competition Law in the European Communities – Volume II A – Rules applicable to State aid, 1995. Cf also …”

State Aid pursuant to Article 87(3) EC – Support of Certain Economie Activities or Economie Areas – Sectoral Aid S. 360-455

„… ff; D’Sa, European Community Law on State Aid, 1998; Ehricke, in: Immenga/Mestmäcker, EG, § 87(3)(4 …” „… Crisis Framework, EStAL 2009, 145; Mederer/Pesaresi/van Hoof, EU Competition Law, Vol. IV: State Aid …” „… Beihilfenkontrolle, 2008; Quigley, EC State Aid Law and Policy, 2 nd ed. 2009 pp 239 ff; Schohe/Arhold, Die …”

Basic Outline of State Aid Law S. 47-53

„… Outline of State Aid Law A. Prohibition of State Aid …” „… responsibility of the Member State affected. II. Authority of the Commission 4The law and practice of State aid …” „… Agreement. § 1. Basic Outline of State Aid Law Heidenhain 5 Reemers Publishing Services GmbH …”

General Principles S. 197-228

„… Aids, in: Harden (Editor), State Aid: Community Law and Policy, 1993; Jestaedt / Häsemeyer, Die …” „… sense. The regulation of State aid is largely shaped by the Commission’s discretion. 5The European Court …” „… measure of flexibility, but also contributes to one of the fundamental flaws of European State aid …”

State Aid pursuant to Article 87(3)(b) EC-Aid to Promote the Execution of an Important Project of Common European Interest or to Remedy a Serious Disturbance in the Economy of a Member State S. 245-254

„… issued guidelines as to the assessment of aid measures under European State aid law. The Commission calls …” „… Application 6 State aid to promote the execution of important projects of common European interest which are …” „… 22.11.2009 22:20:51 3B2 9.1.431; Page size: 160.00mm 240.00mm § 16. State Aid pursuant to Article 87(3)(b …”

Sector Specific Rules S. 595-618

„… and EC State aid law, (1999) ECLRev, 197; Charbit, Le financement des missions de service public au …” „… Smith, State support for public service broadcasting: The position under European Community Law, LIEI 28 …” „… service broadcasting, State aid and the internet: emerging EU law; EStAL 2004, 595. A. Introduction 1 …”

Services of General Economic Interest S. 545-594

„… Comment on the New State Aid Concept as (Re)shaped by Altmark, New Developments in European State Aid Law …” „… economisch belang?, NTER 2006, No. 7; Kamann/Selmayr, Public Service Compensation under EC State Aid Law …” „… . Thereby, the approach would deprive Article 86(2) EC of its effet utile in the realm of State aid law …”

Proceedings before National Courts S. 813-830

„… staatlicher Maßnahmen vor nationalen Gerichten, EuZW 2005, 396; D’Sa, European Community Law on State Aid …” „… of Article 88(3) EC, EStAL 2005, 119; Evans, European Community Law of State Aid (1997), ch. 7 …” „… Competition Law, vol. IV – State Aid (2008), Book one, part 3 ch. 4, 2008; Meyer, Zur Reichweite * The author …”

State Aid and Public Procurement S. 837-862

„… than for private commerce. State aid law aims to protect competition within the European market from …” „… this objective only to the extent the State aid law’s criteria of an open, transparent and …” „… for public procurement contracts.90 State aid law distinguishes lawful from unlawful State aid for no …”

State Aid pursuant to Article 87(3)(c) EC – Aid to Facilitate the Development of Certain Economie Activitis or Certain Economie Areas – Horizontal Aid S. 255-359

„… . Despite the general ban on State aid, the law foresees exceptions that make it possible to grant such aid …” „… 22.11.2009 22:20:52 3B2 9.1.431; Page size: 160.00mm 240.00mm § 17. State Aid pursuant to Article 87(3)(c …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 I. Community Guidelines on State Aid for Rescuing and Restructuring Firms in Difficulty …”

Introduction S. 753-754

„… for annulment are by far the most common legal remedy in State aid law, and their significance is …” „… development of basic principles in State aid law. 6 Likewise of great significance is the special form of the …” „… law suits involving State aid. We have refrained from discussing in detail more general questions of …”

Privatisation S. 517-538

„… 71. This appears to be in line with the case law by the European courts according to which the State …” „… , EC law cannot prevent the Member States from implementing measures that do not give rise to State aid …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 B. State Aid in the Context of Privatisation …”

General Principles S. 59-67

„… 19.11.2009 17:42:52 3B2 9.1.431; Page size: 160.00mm 240.00mm Chapter 2. The Concept of State Aid § 3 …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 B. Elements of State Aid …” „… defines not only the measures which are to be viewed as State aid, but also the boundaries between …”

General Principles S. 493-498

„… Danwitz, The concept of State aid in liberalised sectors, EUI Working Paper LAW 2008/28; Deckert/Schroeder …” „… public undertakings and State aid law lie in the double role of the State, that of an entrepreneur and …” „… the measure therefore entails aid elements. 15 The application of community State aid law to public …”

De Minimis Aid S. 107-118

„… , § 2.663 ff; Quigley, European State Aid Law: 2nd ed. pp 60 ff; van de Casteele, De minimis Regulation, in …” „… : Nyssens, De minimis, in: Mederer/Pesaresi/van Hoof, EU Competition Law, vol. IV, State Aid, Book One, 2008 …” „… : Hancher/Ottervanger/Slot, EC State Aids, 3rd ed., 2006, ch. 7. A. The Commission’s de minimis Policy 1The Commission has …”

General Block Exemption Regulation S. 465-492

„… ), Understanding State Aid Policy in the European Community, Perspectives on Rules and Practice, 1999, p. 119 …” „… Competition Law, Vol. IV: State Aid, Book Two, 2008, p 729; Koenig/Kühling, Beihilfen an kleine und mittlere …” „… Reg 994/1998 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 C. Presence of State Aid …”

Council Authority pursuant to Article 87(3)(e) EC and Article 88(2) EC S. 460-464

„… transparency strived for in State aid law (which is particularly urgent in case of deviations from the aid …” „… clarifies the powers of the Council in State aid cases, Competition Policy Newsletter 2004, 21 A. Council’s …” „… , acting unanimously upon request from a Member State, aid granted or planned by such Member State in …”

Relation to Article 295 EC S. 539-544

„… Principle of Neutrality as Laid Down in Article 295 EC. . . . . . . . . . . . . . . 1 B. State Aid Law as a …” „… community law: Neutrality versus policy, (1997) CMLRev, 267; Evans, Privatisation and State Aid Control in …” „… economy with free competition6. B. State Aid Law as a Trigger for Privatisation 3 As set out in more …”

State Aid pursuant to Article 87(3)(a) and (c) EC – Promotion of Areas with Abnormally Low Standard of Living or Serious Underemployment, Promotion of Certain Economic Areas – Regional Aid S. 229-244

„… of regional aid can be found in DG Competition’s “Vademecum – Community law on State aid” (“Vademecum …” „… 22.11.2009 22:20:48 3B2 9.1.431; Page size: 160.00mm 240.00mm § 15. State Aid pursuant to Article 87(3)(a …” „… . However, there is great variation within the EU; in the twelve new Member States, regional aid has a much …”

The Concept of State Aid S. 68-106

„… Instance on State aid, EStAL 2008, 441; Bacon, European Community Law of State Aid, paras 2.01 ff, p 23 ff …” „… ; Mederer/Pesaresi/van Hoof, EU Competition Law, vol. IV, State aid, part 2, The concept of State aid; Nicolaides …” „… , State Resources and PreussenElektra: When is a State aid not a State aid?, in: Flett, EC State aid Law …”

Common Provisions S. 745-752

„… . 1990 (Commission, Competition Law in the European Communities, Volume IIA, Rules applicable to State …” „… adopted a communication on professional secrecy in State aid decisions.5 This communication explains in …” „… aid decision contains at the end a clause inviting the Member State concerned to inform the Commission …”

Procedure regarding Notified Aid S. 637-673

„… Commission, Competition Law in the European Communities, Volume IIA, Rules applicable to State aid, 1999, p …” „… State aid control are the duty of the Member States to inform1 the Commission of any plans to grant or …” „… criteria of Article 87(1) EC. The debate as to whether the State aid subject to notification pursuant to …”

Monitoring be the Commission S. 737-744

„… States of 22. 2. 1994 and 2. 8. 1995, published in: Commission, Competition Law in the European …” „… Commission in the area of State aid have a dual goal. On the one hand, pursuant to Article 88(1) EC, the …” „… to aid that is granted by the Member States on the basis of a block exemption regulation or the de …”

Taxes and Duties S. 164-176

„… provisions of Community law, including State aid law, in exercising the authority thus left with them.1 2 …” „… national measures involving taxes and duties and State aid law has occupied the Commission since the …” „… time, committed to apply the rules and provisions of State aid law consistently. Building upon the Code …”

Procedure regarding Unlawful Aid S. 674-714

„… on the enforcement of State aid law by national courts (OJ 2009 C 85/1). Cf also ECJ, C-39/94, ECR …” „… justified by the observation that Member States which do not comply with the basic rules of State aid law …” „… involving unlawful aid is the gathering of information, since Member States will generally submit the …”

doi.org/10.5771/9783845265575

Frank Montag, Franz Jürgen Säcker - European State Aid Law

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Frank Montag (Hrsg.), Franz Jürgen Säcker (Hrsg.)

European State Aid Law

Reihe: Kooperationswerke Beck - Hart – Nomos

Band 2017

Treffer in den folgenden Teilen:

Titelei/Inhaltsverzeichnis

„… Commentary European State Aid Law European State Aid Law Leinen mit Prägung, 160x240mm, P. 202, P. 533, P …” „… Säcker/Montag European State Aid Law Reemers Publishing Services GmbH o:/Beck/Montag_Saecker/3d/Saecker-Titelei …” „… : 160.00mm 240.00mm European State Aid Law A Commentary edited by Franz Jürgen Säcker Frank Montag 2016 …”

INTRODUCTION S. 2-51

„… European Union. Like public procurement laws and the entire body of competition laws, State aid law is also …” „… Relevance of Market Screens in the Regional Aid Guidelines, European State Aid Law Quarterly, 2013, 46–60 …” „… with European law. These categories are (a) State aid having a social character (Art. 107, paragraph 2 …”

JUDICIAL PROTECTION AT EU-LEVEL S. 1666-1717

„… der Europäischen Union, III, Loseblatt; Heidenhain (editor), European State Aid Law Handbook, 2010 …” „… : EC State Aid Law, Some thoughts on the jurisprudence of European Courts concerning the admissibility …” „… peg into a round hole, EstAL 1/2014, 124; Quigley, European State aid law and policy, 2009; Rydelski …”

RULES FOR EXAMINING AID IN SPECIFIC SECTORS S. 1164-1509

„… Law/Riedl IV Ch. 11 mn. 4.1819–4.1821. 39 State aid case N46/2007 Welsh Public Sector Network Scheme, mn. 18 …” „… . 3.2.2. EU Competition Law/Riedl IV Ch. 11 mn. 4.1827. 48 State aid case N 46/2007 Welsh public sector …” „… requirement. One core objective of the SAM was to focus the enforcement of State aid law on cases with the …”

ARTICLE 107 TFEU S. 52-295

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 I. Scope of European law on State aid …” „… European law on State aid 1 Within Articles 107 et seqq. TFEU it is possible to differentiate between the …” „… Great Britain and Northern Ireland.1 European law on state aid moreover extends to the Åland Islands …”

ARTICLE 108 TFEU S. 1510-1553

„… , EStAL 2007, 474; Bellamy/Child, European Union Law of Competition, 2013; Dashwood, Control of State Aids …” „… Aid Regime, The Need for Reform, in: Biondi/Eeckhout/Flynn, The Law of State Aid in the European Union …” „… Commission, Council Regulation 659/1999, in: Heidenhain, European State Aid Law, 2010; Slot, Das Verfahren …”

Index S. 1718-1749

„… aid investigations VIII 449 Banking Communication 2013 VIII 480 Basic principles of State aid law II 1 …” „… . Communication on the application of State aid law on short-term export-credits insurance 2012 VI 429 et seq …” „… market VIII 331 et seq. – European ETS VIII 328 – Guidelines on State aid for environmental protection …”

COUNCIL REGULATION (EC) NO 659/1999 S. 1554-1649

„… , Procedures before the Commission, Council Regulation 659/1999, in: Heidenhain, European State Aid Law, 2010 …” „… , Competition Policy Newsletter 1/2005, 108; Crome/Sölter, Conditional decisions and EC State Aid Law: The …” „… Aid Law at National Level, Part II: Recovery of Unlawful State Aid: enforcement of negative Commission …”

COMMISSION REGULATION (EU) NO 651/2014 S. 384-887

„… rate laid down in the applicable rules of Union law. (27) Given that State aid within the meaning of …” „… of the European Union environmental policy. State aid for these activities can contribute to …” „… comprehensive and coherent modernization of State aid law. The main purpose was to ensure that Member States …”

FINANCIAL TRANSFERS AND TRANSACTIONS S. 978-1109

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 3. Public Undertakings and EU State Aid Law …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406 II. Relationship between State aid law and EU foreign trade policy . . . . . 409 1. Foreign trade …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . 427 2. Since 2013: The 2012 Communication on the application of State aid law to short-term …”

TAX MEASURES S. 1110-1163

„… - Beihilfenrecht-Kommentar, 2009; id., Is there a need for a Rule of Reason in European State aid law?, CMLRev. 2010, 729; id …” „… reflections on the notion of “State resources’ in European Community State Aid Law, Fordh.am Int. L. J. 30 …” „… (2007), 1426; Biondi/Eeckhout/Flynn (ed.), The Law of State Aid in the European Union, 2004; Birk, Das …”

ARTICLE 109 TFEU S. 1650-1665

„… block exemptions regulations in antitrust law. In State aid law block exemptions regulations pursue the …” „… European Union.82 In contrast, in case of State aid schemes, that fulfilled all criteria established by the …” „… European Communities, Volume IIA, Rules applicable to State aid, Brussels-Luxembourg 1999. 147 Procedural …”

SERVICES OF GENERAL ECONOMIC INTEREST (SGEI) S. 296-383

„… 106(2) TFEU within State aid law . . . . . . . . . . . . . . . . . . 59 II. Scope of applicability …” „… On 20 December 2011, the European Commission adopted a revised package of EU State aid rules for the …” „… systems established by case law. 18 In accordance with the Framework for State aid for research and …”

RESCUE AND RESTRUCTURING AID S. 888-977

„… Comments on the Commission’s Draft, EStAL 2014, 289; Quigley, European State Aid Law and Policy (2nd ed …” „… Umstrukturierung von Unternehmen in Schwierigkeiten, ZIP 2004, 2123; Heidenhain/v. Donat, Handbook of State Aid Law …” „… a key notion in State aid law, in particular for rescue and restructuring aid. The previous …”

doi.org/10.5771/9783845258966

Prinz Nikolaus von und zu Liechtenstein, Mario Monti, Bo Vesterdorf, Jay Westbrook, Luzius Wildhaber - Economic Law and Justice in Times of Globalisation | Wirtschaftsrecht und Justiz in Zeiten der Globalisierung

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Prinz Nikolaus von und zu Liechtenstein (Hrsg.), Mario Monti (Hrsg.), Bo Vesterdorf (Hrsg.), Jay Westbrook (Hrsg.), Luzius Wildhaber (Hrsg.)

Economic Law and Justice in Times of Globalisation | Wirtschaftsrecht und Justiz in Zeiten der Globalisierung

2007

Treffer in den folgenden Teilen:

Vassilios Skouris The Recovery of Unlawful State Aid from Successor Companies. Reflections on the Recent Case Law of the European Court of Justice S. 615-626

„… the Recent Case Law of the European Court of Justice Vassilios Skouris The Recovery of Unlawful State …” „… questions which are rightfully considered to be among the most delicate and sensitive in State aid law and …” „… aid recovery The recovery of unlawful State aid is an established principle of EC State aid law since …”

Allan Rosas Judicial Protection in EU State Aid Law S. 579-592

„… Biondi et al. (eds.), The Law of State aid in the European Union (Oxford 2004: Oxford University Press …” „… Cases, European State aid Law Quarterly 2/2006, 269-284. 20 Case C-198/91 Cook [1993] ECR I-2487 …” „… 579 ALLAN ROSAS Judicial Protection in EU State Aid Law Allan Rosas Judicial Protection in EU State …”

Philip Lowe Director Competition Policy as an Instrument of Global Governance S. 489-502

„… governance in the Union 490 III. The contribution of competition law and policy to European and global …” „… control of State aids, has a central role in the overall economic policy framework of the Union. The …” „… competition, for example by granting State aid. All this is in the end to the benefit of consumers which is …”

Peter Jann Nationale Steuern und das EG Beihilfenverbot – ein Überblick S. 419-442

„… State Aid Regime: an Action Plan for Change, European State Aid Law Quaterly, 2005-3, S. 387. 4 Zudem …” „… ; K. Bacon, Differential Taxes, State Aids and the Lunn Poly Case, European Competition Law Review …” „… auch K. Bacon, Differential Taxes, State Aids and the Lunn Poly Case, European Competition Law Review …”

Stefán Már Stefánsson Legitimate Expectations in EC/EEA Law S. 627-642

„… dealt with State aid. Legal certainty is a general principle of EEA law, as confirmed by the Court in …” „… EEA law seems to be mainly where the ESA is acting within the field of State aid and competition. In …” „… of European Community Law, 5th ed., Oxford University press 2002, p. 149 and Tridimas, The General …”

Dr. Clifford A. Jones Private Antitrust in the Global Market. An Essay on «Swimming without getting wet» S. 443-454

„… , in: H. Ullrich, ed., The Evolution of European Competition Law – Whose Regulation, which Competition …” „… some common law systems) look even worse to American eyes than the US system looks to European ones …” „… their rights. Europeans have legal aid provided by the government; the goal is the same, only the …”

Titelei/Inhaltsverzeichnis S. 1-22

„… the Court; Former Armfelt Professor of Law, Åbo Akademi University Judicial Protection in EU State Aid …” „… The Recovery of Unlawful State Aid from Successor Companies Reflections on the Recent Case Law of the …” „… shaped President Baudenbacher’s work as an EFTA Court judge. The law of the European Economic Area is …”

Davíd Thór Björgvinsson Application of Article 34 of the ESA/Court Agreement by Icelandic Courts S. 37-50

„… Agreement which states that the agreement aims at establishing a dynamic and homogeneous European Economic …” „… freedoms and competition and state aid with the aim of securing these rules the same status in the …” „… . Concluding Remarks 49 I. Introduction Article 108 of the Agreement on the European Economic Area (EEA …”

Sir Basil Markesinis Political thought in legal judgments S. 191-206

„… Atlantic. That is why I think that the study of American law can teach European lawyers a thing or two and …” „… at the (best) law schools is brought into play and this, in turn, can often invoke to its aide the …” „… United States. For more details consult Bradley/Goldsmith, U.N. Human Rights Standards and U.S. Law: The …”

Sven Norberg Making a Virtue out of Necessity and at the Same Time Strengthening European Competition Law Enforcement. How the White Paper on the Modernisation Reform came about S. 523-542

„… for State aid control. The total number of staff in DG IV was in 1996, when almost all of the …” „… States for a later decentralisation action. »National Application of Community Competition Law» was also …” „… European Law) Congress held in the beginning of June 1998 in Stockholm. The General Rapporteur for this …”

doi.org/10.5771/9783845204918

Paloma Schwarz Martínez - IP Box Regime im Europäischen Steuerrecht

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Paloma Schwarz Martínez

IP Box Regime im Europäischen Steuerrecht

Reihe: Luxemburger Juristische Studien - Luxembourg Legal Studies

Band 11 2017

Treffer in den folgenden Teilen:

Literaturverzeichnis S. 283-300

„… flankierende Regelungen. In: BB 2010, S. 2932 ff. Bacon, Kelyn: European Union Law of State Aid, Oxford, 2 …” „… .: Is there a need for a rule of reason in European state aid law? Or how to arrive at a coherent …” „… ‐ händer 2013, S. 784 ff. Heidenhain, Martin (Hrsg): European State Aid Law, München 2010. ders …”

Kapitel 2: Relevante Vorgaben des Primärrechts S. 63-158

„… , European Union Law of State Aid, Oxford, 2. Auflage 2013, S. 241. Im Gegensatz zum Unions‐ rahmen stellt …” „… : Heidenhain, European State Aid Law, München 2010, § 14, Rn. 50; etwas anderes soll hingegen in den‐ jenigen …” „… Königreich, C-106/09 P bis C-107/09, EU:C:2011:732, Rn. 128; Schweda in: Heidenhain, European State Aid Law …”

Kapitel 3: Schädlicher Steuerwettbewerb S. 159-206

„… , Intellectual Property, Taxation and State Aid Law in: Richelle/Schön/Traversa, State Aid Law and Business …” „… State Aid, Free Movement, Policy Competition and Abuse Control in Direct Tax Matters, WTJ 2013, S. 128 …” „… Competition in the European Union: Code of Conduct, Countermeasures and EU law, Deventer 2004, S. 81. 605 …”

Einleitung S. 17-26

„… EU, BTR 2015, S. 396 ff.; Sanz-Gómez, The OECD’s Nexus Ap‐ proach to IP Boxes: A European Union Law …” „… with EU State Aid Rules and Code of Con‐ duct, EC Tax Review 2014, S. 258 ff.; Ismer/Piotrowski …” „… Box Regimes with EU State Aid Rules and Code of Con‐ duct, EC Tax Review 2014, S. 258 ff. 22 Luja in …”

Kapitel 4: Analyse ausgewählter Tatbestandsmerkmale bestehender IP Box Regime S. 207-268

„… , Köln 2012, S. 63 ff.; Brokelind, Intellectu‐ al Property, Taxation and State Aid Law in …” „… : Richelle/Schön/Traversa, State Aid Law and Business Taxation, Berlin/Heidelberg 2016, S. 223. 4.2 Qualifizierende …” „… aufgeworfen s. auch Luja, R&D Inno‐ vation and Tax Incentives: Do They have a Joint Future under State Aid …”

Titelei/Inhaltsverzeichnis S. 1-16

„… Europäische Gemeinschaft E.L. Rev. European Law Review endg. endgültig EStAL European State Aid Quarterly EStG …” „… Financial Affairs Council E.C.L.R. European Competition Law Review EFTA European Free Trade Association EG …” „… edited by Faculty of Law, Economics and Finance University of Luxembourg Volume 11 Luxemburger …”

Kapitel 1: Motivation für die Schaffung von IP Box Regimen und ihr Gebrauch in der Steuerpraxis S. 27-62

„… , Intellectual Property, Taxation and State Aid Law in: Richelle/Schön/Traversa, State Aid Law and Business …” „… Member States of the European Union – Part I, ET 2006, S. 259 ff. (266 f.); s. auch IFA Cahiers 2013 …” „… ., A European Model for Member States‘ Legislation on Foreign Subsidiaries (CFCs) – Part 2, ET 2008, S …”

doi.org/10.5771/9783845283265

Markus Birkenmaier - Die Vorgaben der Beihilfevorschriften des EG-Vertrages für die direkte Unternehmensbesteuerung

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Markus Birkenmaier

Die Vorgaben der Beihilfevorschriften des EG-Vertrages für die direkte Unternehmensbesteuerung

Reihe: Steuerwissenschaftliche Schriften

Band 7 2007

Treffer in den folgenden Teilen:

Literaturverzeichnis S. 247-257

„… context, in: Andrea Biondi, Piet Eeckhout, James Flynn (eds.), The Law of State Aid in the European Union …” „… ., European Community Law on State Aid, London 1998. von Danwitz, Thomas, Grundfragen der Europäischen …” „… , 2003. Evans, Andrew, Contextual Problems of EU Law: State Aid Control under the European Agreements …”

Abkürzungsverzeichnis S. 17-18

„… EStAL.........................................European State Aid Law Quarterly EStG ...........................................Einkommensteuergesetz …” „… EC...............................................European Community ECLR..........................................European Competition Law Review …” „… Gründung der Europäischen Gemeinschaft ELR ............................................European Law Review …”

Das Europaabkommen mit Polen S. 204-210

„… Fornalczyk, in: Biondi/Eeckhout/Flynn, The law of state aid, S. 133 (137 f.). 819 Maro, in: Lippert/Becker …” „… State Aid in Poland granted to entrepreneurs in 2001, Warsaw October 2002, S. 9. So wurden in den Jahren …” „… . 197 (254); Reith/Wizner in: Ott/Inglis, Handbook on European Enlargement, S. 749 f.; Jacobsen, EC Tax …”

Begünstigung S. 86-128

„… : Community Law and Policy, S. 28 (30). d´Sa, European Community Law on State Aid, S. 34. 359 EuGH Urteil v …” „… . 106 (120). 316 Visser, EC Tax Review 1999, S. 224 (225); Kube, Columbia Journal of European Law (2003 …” „… Unternehmensbesteuerung, ABl. 1998 C 384/3; Rn. 16. 320 Kube, Columbia Journal of European Law Vol. 9 (2003), S. 79 (95 …”

doi.org/10.5771/9783845203881

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