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Tax Ruling Practice of the Member States under Scrutiny of the EU State Aid Rules

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F20%3A10422327" target="_blank" >RIV/00216208:11220/20:10422327 - isvavai.cz</a>

  • Result on the web

    <a href="https://doi.org/10.31490/9788024844565" target="_blank" >https://doi.org/10.31490/9788024844565</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.31490/9788024844565" target="_blank" >10.31490/9788024844565</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Tax Ruling Practice of the Member States under Scrutiny of the EU State Aid Rules

  • Original language description

    The paper deals with the current developments in the assessment of tax rulings of the Member States in terms of their compatibility with the rules of European Union State aid. The paper focuses on the ongoing cases of Apple, Starbucks, Fiat and other multinational companies who, according to the European Commission, have been granted an unjustified selective advantage.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2020

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Proceedings of the 5th International Conference on European Integration 2020

  • ISBN

    978-80-248-4456-5

  • ISSN

    2571-029X

  • e-ISSN

  • Number of pages

    6

  • Pages from-to

    287-292

  • Publisher name

    VŠB - Technical University of Ostrava

  • Place of publication

    Ostrava

  • Event location

    Ostrava, Czech Republic

  • Event date

    Dec 3, 2020

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article