Zeitschriftenartikel
Immaterialgüter- und Wettbewerbsrecht
Immaterialgüter- und Wettbewerbsrecht
From Santander to LuxLeaks - And Back
From Santander to LuxLeaks - And Back European state aid law quarterly 14, 3 (2015), 345 - 357.
The assessment of tax aid suffers from the lack of a coherent and functionally consistent ap- proach, evidenced by the field's often intransparent and casuistic solutions. The balance be- tween state aid law and tax law is still not right. This contribution uses the occasion of some recent developments, the GC's Santander judgment and the attention that the so-called LuxLeaks affair has received, for a quick tour through the most pressing jobsites in tax aid assessment and formulates proposals to tackle at least one of them - the blurred line be- tweeEn the selectivity and advantage criteria. In particular, the Santander judgment leads the way to a more meaningful application of these criteria and it is suggested that particu- larly the Commission utilize it for its long-promised overhaul of the Business Taxation Notice.