Tax Harmonisation and State Aid – A warning for the future? journal article Jayant Mehta European State Aid Law Quarterly, Volume 6 (2007), Issue 2, Page 10 I. Introduction The Belgian Coordination Centre case1 is one of a long line of cases where the EU has bravely accepted the challenge left to them by the OECD report on harmful tax competition in 1998.2 In that report they were asked to use the State aid rules to remove harmful preferential tax regimes in Europe. Their efforts in this area are laudable and there is now a growing body of jurisprudence in this area. In a nutshell this is where we stand.
Judgment By Formula: Regulatory Form and the Differentiation of Fiscal Measures and Non-Fiscal Measures in EU State Aid Law Christopher McMahon