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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 journal article

Saturnina Moreno González

European State Aid Law Quarterly, Volume 16 (2017), Issue 3, Page 340 - 353

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.


State Aid and Tax Competition: Comments on the European Commission’s Decisions on Transfer Pricing Rulings journal article

Saturnina Moreno González

European State Aid Law Quarterly, Volume 15 (2016), Issue 4, Page 556 - 574

As part of the fight against tax elusion and harmful tax competition, the European Commission has used the versatility of the Community legislation on State aid to supervise the tax ruling practices of the Member States in relation to the aggressive tax planning strategies implemented by multinational groups. In this context the aim of this work is to analyse the interpretation given to the criteria of “economic advantage” and “selectivity” by the Commission in the decisions on certain tax ruling practices as State aid, highlighting the peculiarities of this interpretation as regards the traditional explication of these criteria generally invoked by the Commission. This work also studies some of the problems arising from these decisions from the perspective of aid recovery. Finally, it reflects on the suitability and the limits of the general prohibition of State aid in tackling the problem of base erosion and profit shifting. Keywords: Economic Advantage; Selectivity; Tax Ruling; Transfer Pricing; Aid Recovery; Harmul Tax Competition; Base Erosion; Profit Shifting.


Recovery of Tax-Related State Aid in Spain: Current Scenario and Legislative Initiatives for Immediate and Effective Recovery journal article

Saturnina Moreno González

European State Aid Law Quarterly, Volume 14 (2015), Issue 3, Page 391 - 409

This work examines the problems posed by the absence of specific procedural channels in Spanish law for the recovery of tax-related State aid. It presents the reasons for their necessity and critically examines the procedures for the recovery of tax-related aid proposed in the preliminary draft of a bill to amend the General Tax Act. Keywords: Unlawful and incompatible aid, Immediate and effective recovery, Procedural autonomy, Legitimate expectations, Absolute impossibility, Real beneficiary, Recoverable amount, Right to a hearing, Limitation period, Administrative resources

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