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ARTICLES - STATE AID AND NATIONAL JURISDICTIONS ∙ Taxation and Limits to State Aid: the Case Law of The CJEU on Regional Selectivity and Its Application by Spanish Courts

DOI https://doi.org/10.21552/estal/2017/3/4

Saturnina Moreno González


This work illustrates the Commission’s initial position and the evolution of EU case law regarding “regional, geographical or territorial” selectivity in tax matters, the issues raised by said case law and the interpretation and application made by Spanish judicial courts in this respect.
Keywords: Regional Selectivity; Tax Benefit; Symmetrical and Asymmetrical Distribution of Tax Competences; Right of Proof.

Saturnina Moreno González, Full Professor of Financial and Tax Law at University of Castilla-La Mancha, International Centre of Fiscal Studies, Spain.

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