Dimitrios Kyriazis

Fiscal State Aid Law and Harmful Tax Competition in the European Union

• Gebundenes Buch

Produktbeschreibung

Dimitrios Kyriazis investigates the use of state aid rules against national tax measures, examining ECJ judgments of the early 2000s as well as the recent Commission decisions and investigations into tax schemes and individual tax rulings.

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Produktdetails

• Verlag: Hurst & Co.
• Seitenzahl: 288
• Erscheinungstermin: 21. Dezember 2023
• Englisch
• Abmessung: 238mm x 159mm x 25mm
• Gewicht: 594g
• ISBN-13: 9780198878292
• ISBN-10: 019887829X
• Artikelnr.: 68479018

Autorenporträt

Dr. Dimitrios Kyriazis is a state aid lawyer and postdoctoral researcher in law at the Athens Law School. He is also a member of the Associate Researchers Group of the European Banking Institute and a research fellow in law at Northeastern University London, where from 2017 to 2020 he served as the Head of the Law Faculty. He was previously a lecturer in Constitutional and EU Law at Oxford University and a teaching fellow in Competition Law at University College London.

Inhaltsangabe

* Introduction
* 1: Tax Sovereignty, EU Tax Law, and Harmful Tax Competition
* 2: The EU's and OCED's Initiatives against Harmful Tax Competition
* 3: The First Fiscal State Aid Wave: Background and common threads
* 4: The Second Fiscal State Aid Wave: Facts, legal assessment, and
common threads
* 5: The Nexus between the Two Fiscal State Aid Waves and Harmful Tax
Competition