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This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States´ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts´ jurisprudence on Art.107 TFEU the authors lay out fundamental issues - e.g. on legal concepts like "advantage", "selectivity" and "discrimination" - and explore current problems - in particular policy and practice regarding "harmful" tax competition within the European Union. This includes the Member States´ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission´s recent findings on preferential "rulings" are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.

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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.

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