State Aids and Tax rulings: an assessment of the Commission’s recent decisional practice
Tax rulings are binging decisions that taxpayers may seek from tax authorities to determine in advance how certain transactions will be treated fiscally. However, tax rulings can have an “alternative use”: that of granting a particularly advantageous fiscal treatment to specific taxpayers, typicall...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade Católica Editora
2019-09-01
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| Series: | Market and Competition Law Review |
| Subjects: | |
| Online Access: | https://revistas.ucp.pt/index.php/mclawreview/article/view/308 |
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