Special Charges – a Gap in European Competition Law? journal article Wolfgang Schoen European State Aid Law Quarterly, Volume 5 (2006), Issue 3, Page 10 I. The problem EC Law is in manifold ways conceived to restrict the sovereignty of national tax legislation. To be sure, the EC Treaty has not conferred the power to determine State revenues onto the community bodies, so that the fundamental competence of the Member States in the domain of tax and budget policy remains unquestioned. Nevertheless, the Member States’ autonomy to shape their domestic tax system encounters resistance where the Community’s
Judgment By Formula: Regulatory Form and the Differentiation of Fiscal Measures and Non-Fiscal Measures in EU State Aid Law Christopher McMahon