Ec State Aid Rules Applied to Taxes An Analysis of the Selectivity Criterion

"This book addresses the current interpretation of a) the effect of EC State aid rules on the right of Member States to apply taxes and b) the application of EC State aid rules (in particular the selectivity criterion) to taxes. Moreover, the author questions the logic of the current interpretation of elements essential in the application of the EC State aid rules to taxes. One result of the author's alternative interpretation is that, at least in theory, some of the tax sovereignty of the Member States is recaptured."--BOOK JACKET.Aldestam, Mona is the author of 'Ec State Aid Rules Applied to Taxes An Analysis of the Selectivity Criterion', published 2005 under ISBN 9789176785843 and ISBN 917678584X.