Table of Contents: I. Introduction. – II. The EU control of harmful tax measures: the Code of Conduct for Business Taxation and other forms of cooperation between tax authorities. – III. State aid law as a tool against harmful tax measures. – IV. The rocky road to corporate tax harmonisation. – V. Is the EU overstepping its powers? Conclusive...
Abstract: National autonomy in the defence industry sector is often considered key by Member States to guarantee their national security interest. However, recent developments such as the Russian military aggression against Ukraine brought the need for further integration in this domain into the spotlight. The aim of this Insight is to...
Abstract: Over the past few years, the EU action has been increasingly focused on addressing environmental protection issues and implementing policies to fight against climate change. The ambitious environmental policy of the EU, the Green Deal being part of it, stressed the issues concerning its financing. Against this backdrop, the aim of this...
Abstract: Selectivity is a tricky notion when applied to fiscal aid, mostly because of the peculiar structure of this type of aid. As recent tax ruling cases (such as Apple, Fiat and Starbucks) have shown, the definition of the notion of fiscal aid is becoming crucial in determining the relationship between supranational...
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