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State aid, subsidy and tax incentives under EU and WTO law
2014, Kluwer Law International
in English
9041145559 9789041145550
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Book Details
Table of Contents
Rationales for tax incentive rules --
EU and WTO legal regimes of tax incentive --
Basic criteria for defining a tax incentive --
The distinctive importance of tax selectivity --
Administrative and judicial review of tax incentives --
Remedy rules --
Interactions between EU and WTO rules on tax incentives --
Perspectives and proposals for a multi-level regulation of tax incentives.
Edition Notes
Based on author's thesis (doctoral--Université Panthéon-Sorbonne (Paris) and Université du Luxembourg, 2010) issued under title: La réglementation des aides d'État et des subventions en fiscalité directe : droit de l'Union européenne et de l'OMC
Includes bibliographical references (pages 515-580).
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