Paper published in a book (Scientific congresses, symposiums and conference proceedings)
Advance Rulings and State Aid: Investigative Powers of the EU Commission (T-258/14)
Haslehner, Werner
2015In Lang, Michael; Rust, Alexander; Schuch, Josef et al. (Eds.) ECJ - Recent Developments in Direct Taxation 2014


Full Text
Author preprint (660 kB)
Request a copy

All documents in ORBilu are protected by a user license.

Send to


Keywords :
State Aid Procedure; Advance Rulings; Rights of defence
Abstract :
[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.
Disciplines :
Tax law
European & international law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
Language :
Title :
Advance Rulings and State Aid: Investigative Powers of the EU Commission (T-258/14)
Publication date :
Event name :
Recent and Pending ECJ Cases on Direct Taxation
Event organizer :
Wirtschaftsuniversität Vienna
Event place :
Vienna, Austria
Event date :
21.-22. November 2014
By request :
Audience :
Main work title :
ECJ - Recent Developments in Direct Taxation 2014
Editor :
Lang, Michael
Rust, Alexander
Schuch, Josef
Staringer, Claus
Storck, Alfred
Pistone, Pasquale
Publisher :
Linde, Vienna, Austria
Pages :
Available on ORBilu :
since 16 March 2015


Number of views
346 (30 by Unilu)
Number of downloads
20 (5 by Unilu)


Similar publications

Contact ORBilu