Reference : Advance Rulings and State Aid: Investigative Powers of the EU Commission (T-258/14)
Scientific congresses, symposiums and conference proceedings : Paper published in a book
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
http://hdl.handle.net/10993/20393
Advance Rulings and State Aid: Investigative Powers of the EU Commission (T-258/14)
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
2015
ECJ - Recent Developments in Direct Taxation 2014
Lang, Michael
Rust, Alexander
Schuch, Josef
Staringer, Claus
Storck, Alfred
Pistone, Pasquale
Linde
89-108
No
Yes
International
Vienna
Austria
Recent and Pending ECJ Cases on Direct Taxation
21.-22. November 2014
Wirtschaftsuniversität Vienna
Vienna
Austria
[en] State Aid Procedure ; Advance Rulings ; Rights of defence
[en] The Chapter assesses the action taken by Luxembourg against a Commission decision related to its investigation of Luxembourg's advance ruling practice in tax matters. It critically reviews the arguments of the Commission and the Luxembourg government concerning the limits of investigative powers of the Commission in state aid review procedure, especially with respect to areas with necessary discretion for the administration.
Researchers ; Professionals ; Students
http://hdl.handle.net/10993/20393

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