EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case

Article Category: Article

Publié en ligne: 14 oct. 2021

Pages: 20 - 31

Reçu: 22 déc. 2020

Accepté: 28 mai 2021

DOI: https://doi.org/10.2478/ntaxj-2021-0003

Mots clés

Inter-taxpayer equity, EU tax law, State aid, Apple, fairness

© 2021 Moritz Scherleitner et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.