Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations
The European Commission has recently begun focus increasingly on the compatibility of Member States’ tax ruling procedures with EU State aid law. In that respect, it has ordered the recovery of unlawfully granted advantages through those procedures. This article examines to what extent the applicat...
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| Format: | Article |
| Language: | English |
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Universidade Católica Editora
2017-04-01
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| Series: | Market and Competition Law Review |
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| Online Access: | https://revistas.ucp.pt/index.php/mclawreview/article/view/307 |
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| _version_ | 1841563850121412608 |
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| author | Pieter Van Cleynenbreugel |
| author_facet | Pieter Van Cleynenbreugel |
| author_sort | Pieter Van Cleynenbreugel |
| collection | DOAJ |
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The European Commission has recently begun focus increasingly on the compatibility of Member States’ tax ruling procedures with EU State aid law. In that respect, it has ordered the recovery of unlawfully granted advantages through those procedures. This article examines to what extent the application of EU law principles of legitimate expectations and legal certainty are to take stock in State aid recovery proceedings of this particular legal certainty-enhancing and legitimate expectations creating tax ruling context. It additionally questions whether recovery in this particular context should be tailored to the specific national ruling framework having resulted in the advantage granted in violation of Article 107 TFEU.
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| format | Article |
| id | doaj-art-78a61c5a341b4cb6907357df8df5d62c |
| institution | Kabale University |
| issn | 2184-0008 |
| language | English |
| publishDate | 2017-04-01 |
| publisher | Universidade Católica Editora |
| record_format | Article |
| series | Market and Competition Law Review |
| spelling | doaj-art-78a61c5a341b4cb6907357df8df5d62c2025-01-02T23:24:31ZengUniversidade Católica EditoraMarket and Competition Law Review2184-00082017-04-011110.7559/mclawreview.2017.307Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling InvestigationsPieter Van Cleynenbreugel0Faculté de Droit, de Science Politique et de Criminologie, University of Liège The European Commission has recently begun focus increasingly on the compatibility of Member States’ tax ruling procedures with EU State aid law. In that respect, it has ordered the recovery of unlawfully granted advantages through those procedures. This article examines to what extent the application of EU law principles of legitimate expectations and legal certainty are to take stock in State aid recovery proceedings of this particular legal certainty-enhancing and legitimate expectations creating tax ruling context. It additionally questions whether recovery in this particular context should be tailored to the specific national ruling framework having resulted in the advantage granted in violation of Article 107 TFEU. https://revistas.ucp.pt/index.php/mclawreview/article/view/307State aidRecoveryTax rulingsLegal certaintyLegitimate expectations |
| spellingShingle | Pieter Van Cleynenbreugel Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations Market and Competition Law Review State aid Recovery Tax rulings Legal certainty Legitimate expectations |
| title | Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations |
| title_full | Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations |
| title_fullStr | Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations |
| title_full_unstemmed | Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations |
| title_short | Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations |
| title_sort | recovering unlawful advantages in the context of eu state aid tax ruling investigations |
| topic | State aid Recovery Tax rulings Legal certainty Legitimate expectations |
| url | https://revistas.ucp.pt/index.php/mclawreview/article/view/307 |
| work_keys_str_mv | AT pietervancleynenbreugel recoveringunlawfuladvantagesinthecontextofeustateaidtaxrulinginvestigations |