Volume 44 (2016) / Issue 11

Raymond Luja, 'Just a Notion of Aid: How (Not) to Create a Fiscal State Aid Doctrine' (2016) 44 Intertax, Issue 11, pp. 788–790

Abstract

The European Commission’s review of over 1,000 tax rulings across the European Union (EU) has drawn a lot of attention in recent years, with the EUR 13 billion Apple decision as its pinnacle for now (moneywise).1 It led to heated discussions between EU and US politicians and officials, as the Commission ordered certain large US companies (as well as others) to pay taxes it considered due with regard to fiscal years that were considered settled before.

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ISSN: 0165-2826
ID: TAXI2016070