All results for: Expert opinions and reports
The Advisory Board to the German Ministry of Finance has presented its response to the European Commission’s proposal for a digital services tax. Examining the proposal from a legal and economic perspective, the Board’s response provides a critical analysis of the project.
Tax benefits and EU state aid control: The problem of and approaches to resolving the conflict of jurisdiction with fiscal autonomy.
In recent years, EU state aid control has increasingly set its sights on tax policy measures. In this process, the European Commission and the European Court of Justice tend to apply a very broad definition of state aid. This results in considerable legal uncertainty regarding the classification of national measures and creates problems for companies and member states.
A Summary of the Report of the Advisory Board to the Federal Ministry of Finance.
Letter from the Federal Ministry of Finance’s Advisory Board to Federal Minister of Finance Dr. Wolfgang Schäuble
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