目次

Part I Fundamentals: Wolfgang Schön, Tax Legislation and the Notion of Fiscal Aid – A Review of Five Years of European Jurisprudence.- Michael Lang, State Aid and Taxation – Selectivity and Comparability Analysis.- Thomas Jaeger, Tax Incentives under State Aid Law – A Competition Law Perspective.- Peter J. Wattel, Comparing Criteria – State Aid, Free Movement, Harmful Tax Competition and Market Distortion Disparities.- Part II International Taxation and Harmful Tax Competition: Valère Moutarlier, Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment.- Edoardo Traversa and Pierre M. Sabbadini, Anti-avoidance Measures and State Aid in a Post-BEPs Context – An Attempt at Reconciliation.- Raymond Luja, State Aid Benchmarking and Tax Rulings: Can we Keep it Simple?.- Werner Haslehner, Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law.- Rita Szudoczky, Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law – Comments.- Peter J. Wattel, The Cat and the Pigeons- Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions.- Part III Sector-specific Aspects of Preferential Taxation: Marta Villar Ezcurra, Energy Taxation and State Aid Law.- Cécile Brokelind, Intellectual Property, Taxation and State Aid Law.- Juan Salvador Pastoriza, The Recovery Obligation and the Protection of Legitimate Expectations – The Spanish Experience.