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.
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 :
Advance Rulings and State Aid: Investigative Powers of the EU Commission (T-258/14)