Taxation and state aid law in the European union

Common Market Law Review

Volumn 36, Issue 5, 1999, Pages 911-936

  Schön, Wolfgang ^a  

^a UNIVERSITY OF BONN   (Germany)

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EID: 0348238707     PISSN: 01650750     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1018748800082     Document Type: Article

References (152)

1. Funck-Brentano, "Editorial", (1991) EuZW, 417; the efficiency and effectivity of tax incentives are discussed by Messere, Tax Policy in OECD Countries - Choices and Conflicts (1993), pp. 126 et seq.; Basson, "Tax Competition and Investment Incentives", (1997) EC Tax Journal, 63 et seq., 70 et seq.
2. Funck-Brentano, "Editorial", (1991) EuZW, 417; the efficiency and effectivity of tax incentives are discussed by Messere, Tax Policy in OECD Countries - Choices and Conflicts (1993), pp. 126 et seq.; Basson, "Tax Competition and Investment Incentives", (1997) EC Tax Journal, 63 et seq., 70 et seq.
3. Funck-Brentano, "Editorial", (1991) EuZW, 417; the efficiency and effectivity of tax incentives are discussed by Messere, Tax Policy in OECD Countries - Choices and Conflicts (1993), pp. 126 et seq.; Basson, "Tax Competition and Investment Incentives", (1997) EC Tax Journal, 63 et seq., 70 et seq.
4. European Commission, 5th Survey on State Aids (1997), p. 13.
5. Response Burgbacher, O.J. 1963, p.2235/63.
6. Case 30/59, Gesamenlijke Steenkolenmijnen, [1961] ECR 5.
7. See Monti, "Editorial", (1997) EC Tax Review, 2; Monti, "Editorial", (1998) EC Tax Review, 2.
8. See Monti, "Editorial", (1997) EC Tax Review, 2; Monti, "Editorial", (1998) EC Tax Review, 2.
9. Commission, "Report on the development of tax systems, Taxation in the European Union, COM (96) 546 final", (1997) Interfax, 23 et seq.
10. Towards Tax Coordination in the European Union; a Package to Tackle Harmful Tax Competition, COM (97) 495 final of 15 Oct. 1997.
11. O.J. 1998, C 2/1; from the abundant literature on the Code of Conduct, one may mention: Pinto, "EU and OECD to Fight Harmful Tax Competition: Has the Right Path Been Undertaken?", (1998) Interfax, 386 et seq.; Easson, "Harmful Tax Competition: The EU and OECD Responses Compared", (1998) EC Tax Journal, 1 et seq.; Osterweil, "The OECD and the EU: Two Approaches to Harmful Tax Competition", (1999) EC Tax Journal, 89 et seq.
12. O.J. 1998, C 2/1; from the abundant literature on the Code of Conduct, one may mention: Pinto, "EU and OECD to Fight Harmful Tax Competition: Has the Right Path Been Undertaken?", (1998) Interfax, 386 et seq.; Easson, "Harmful Tax Competition: The EU and OECD Responses Compared", (1998) EC Tax Journal, 1 et seq.; Osterweil, "The OECD and the EU: Two Approaches to Harmful Tax Competition", (1999) EC Tax Journal, 89 et seq.
13. O.J. 1998, C 2/1; from the abundant literature on the Code of Conduct, one may mention: Pinto, "EU and OECD to Fight Harmful Tax Competition: Has the Right Path Been Undertaken?", (1998) Interfax, 386 et seq.; Easson, "Harmful Tax Competition: The EU and OECD Responses Compared", (1998) EC Tax Journal, 1 et seq.; Osterweil, "The OECD and the EU: Two Approaches to Harmful Tax Competition", (1999) EC Tax Journal, 89 et seq.
14. Paris 1998.
15. Commission, supra note 6, Art.6.10.; Code of Conduct, supra note 7, p. 1 and Annex J.; Easson, supra note 8.
16. Schön, "Neue Wege im Europäischen Steuerrecht", (1998) EuZW, 129.
17. O.J. 1998, C 384/3.
18. Ohler, Die fiskalische Integration in der Europäischen Gemeinschaft (1997), pp. 327 et seq.; Case 18/84, Commission v. France, [1985] ECR 1339, p. 1347, para 13.
19. OECD, supra note 9, pp. 8 et seq.
20. The Wealth of Nations (1776), book V, eh. II, pt. II.
21. Ibid.
22. Messere, supra note 1, pp. 117 et seq.
23. Rose, "Optimal tax perspective on tax coordination", in Cnossen (Ed.), Tax Coordination in the European Community (1987), pp. 113 et seq.
24. Adam Smith, supra note 15.
25. Quoted in Homburg, Allgemeine Steuerlehre (1997), p. 46.
26. Commission of the European Communities, Report of the Committee of independent experts on company taxation (1992), pp. 34 et seq.; Andel, Finanzwissenschaft, 4th. ed. (1998), p. 298; Rose, supra note 18, pp. 113 et seq.; Heady, "Optimal Taxation as a Guide to Tax Policy", in Devereux (Ed.), The Economics of Tax Policy (1997), pp. 23 et seq., 31.
27. Commission of the European Communities, Report of the Committee of independent experts on company taxation (1992), pp. 34 et seq.; Andel, Finanzwissenschaft, 4th. ed. (1998), p. 298; Rose, supra note 18, pp. 113 et seq.; Heady, "Optimal Taxation as a Guide to Tax Policy", in Devereux (Ed.), The Economics of Tax Policy (1997), pp. 23 et seq., 31.
28. Commission of the European Communities, Report of the Committee of independent experts on company taxation (1992), pp. 34 et seq.; Andel, Finanzwissenschaft, 4th. ed. (1998), p. 298; Rose, supra note 18, pp. 113 et seq.; Heady, "Optimal Taxation as a Guide to Tax Policy", in Devereux (Ed.), The Economics of Tax Policy (1997), pp. 23 et seq., 31.
29. Commission of the European Communities, Report of the Committee of independent experts on company taxation (1992), pp. 34 et seq.; Andel, Finanzwissenschaft, 4th. ed. (1998), p. 298; Rose, supra note 18, pp. 113 et seq.; Heady, "Optimal Taxation as a Guide to Tax Policy", in Devereux (Ed.), The Economics of Tax Policy (1997), pp. 23 et seq., 31.
30. Statistical evidence is presented by Messere, supra note 1, pp. 65 et seq.
31. Farmer and Lyal, EC Tax Law (1994), pp. 85 et seq., 200 seq.
32. Case 142,143/80, Salengo, [1981] ECR 1413, at 1434, para 21 (indirect taxation); Case T-67/94, Ladbroke Racing, [1998] ECR II-1, at 27, para 54 (direct taxation).
33. Dates, Fiscal Federalism, 1973.
34. See Case 270/83, Commission v. France, [1986] ECR 273; Case C-330/91, Commerzbank, [1993] ECR I-4017; Case C-484/93, Svensson & Gustavsson, [1995] ECR I-3955; Case C-250/95, Futura Participations, [1997] ECR I-2471; Case C-118/96, Safir, [1998] ECR I-1897; Case C-311/97, Royal Bank of Scotland v. Elliniko Dimosio, judgment of 29 April 1999, 29 Internationales Steuerrecht, 341.
35. Bacon, "State Aids and General Measures", (1997) YEL, 269.
36. Case 18/84, supra note 13, at 1347, para 13.
37. Dassesse, "Tax Deductability of Insurance Premiums: A Case of State Aid for Insurance Companies?", (1995/96) EC Tax Journal, 15 et seq. and 19; Thömmes, "Tax Deductability for Payments made to Locally Established Industries - A Case of State Aid Prohibited under the EC Treaty?", (1996) Interfax, 25.
38. Dassesse, "Tax Deductability of Insurance Premiums: A Case of State Aid for Insurance Companies?", (1995/96) EC Tax Journal, 15 et seq. and 19; Thömmes, "Tax Deductability for Payments made to Locally Established Industries - A Case of State Aid Prohibited under the EC Treaty?", (1996) Interfax, 25.
39. This article does not deal with the relationship between State aid law, fundamental freedoms and the Treaty rules on customs and excise duties in the specific situation of a direct aid for domestic producers financed through the imposition of levies on domestic and foreign-source products. In these cases, the application of the State aid rules has to take into account that the foreign competitors contribute to the financing of domestic aid (Case 47/69, France v. Commission, [1970] ECR 487, 495 paras. 11-14). Moreover, there is a discriminatory taxation of foreign source products running foul of Art. 25 and 90 EC if the tax levied on domestic products is (indirectly) reimbursed by means of State aid (Case 77/72, Capolongo, [1973] ECR 611, 622, para 7 et seq.; Case 94/74, IGAV/ENCC, [1975] ECR 699, 711, para 18; Case 78/76, Steinike & Weinlig, [1977] ECR 595, 613, para 25 et seq.; Case 105/76, Interzuccheri, [1977] ECR 1029, 1042, para 10; Case 73/79, Commission v. Italy, [1980] ECR 1533, 1546, para 6 et seq.; Case C-78/82, Compagnie commerciale de l'Ouest, [1992] ECR I-1847, 1880 et seq., para 20 et seq.; Case C-17/91, Lornoy, [1992] ECR I-6523, 6551 et seq., para 16 et seq.; Case C-149, 150/91, Sanders, [1992] ECR I-3899, 3924, para 20; Case C-266/91, CELBI, [1993] ECR I-4337, 4360 et seq., para 8 et seq.
40. Frick, Einkommensteuerliche Steuervergünstigungen und Beihilfeverbot nach dem EG-Vertrag (1994), pp. 66 et seq.
41. Smit and Herzog, The Law of the European Community (1994), Preliminary Observations on Art. 92-94, para 3; Evans, EC Law of State Aid (1997), p. 5.
42. Smit and Herzog, The Law of the European Community (1994), Preliminary Observations on Art. 92-94, para 3; Evans, EC Law of State Aid (1997), p. 5.
43. Case 142,143/80, supra note 24, 1436, para 28; in Case C-6/97, Italy v. Commission, judgment of 19 May 1999, nyr, para 28 et seq. the Italian Government had introduced a mineral oil tax reduction for domestic transport enterprises and a compensation mechanism for foreign transport enterprises. As the compensation mechanism was not executed properly, the Court did not accept it as a justification; (1999) Internationales Steuerrecht, 382, 384.
44. Case 18/84, supra note 13, 1347, para 13.
45. Code of Conduct, supra note 7, Annex B; OECD, supra note 9, p. 26; Pinto, supra note 8, 394 et seq.
46. Code of Conduct, supra note 7, Annex B; OECD, supra note 9, p. 26; Pinto, supra note 8, 394 et seq.
47. Epiney, umgekehrte Diskriminierungen (1995).
48. Code of Conduct, supra note 7, Annex B.
49. OECD, supra note 9, p. 14.
50. Bacon, supra note 27, 269.
51. Case 70/72, Commission v. Germany, [1973] 813, 816, para 2; Case C-387/92, Banco Exterior de Espana, [1994] ECR I-877, 907, para 13; Case T-106/95, FFSA, [1997] ECR II-229, 280, para 168; Case C-200/97, Ecotrade Srl v. Altiforni e Ferriere di Servola SpA (AFS), [1998] ECR I-7907, para 34; Case C-6/97, supra note 33, para 15; Evans, supra note 32, pp. 27 et seq.; Craig and de Burca, EC Law (1995), p. 1083; Terra and Wattel, European Tax Law, 2nd ed. (1997), p. 56; Baudenbacher, A Brief Guide to European State Aid Law (1997), pp. 6 et seq.; Götz, "Subventionsrecht", in Dauses (Ed.), EG-Handbuch Wirtschaftsrecht (1998), para H.III.1.; Bacon, supra note 27, 279 et seq.
52. Collins-Williams and Salembier, "International Disciplines on Subsidies, The GATT, the WTO and the Future Agenda", 30 JWT (1996), 5 et seq.,
53. Luja, "WTO Agreements versus the EC Fiscal Aid Regime: Impact on Direct Taxation", (1999) Intertax, 207; see also Case 187/85, Fediol, [1988] ECR 4155, 4188, para 11.
54. Easson, supra note 1, pp. 78 et seq.
55. Case 72, 73/91, Sloman Neptun, [1993] ECR I-887.
56. Ibid, at 935 para 21; concurring Soltesz, "Die 'Belastung des Staatshaushalts' als Tatbestandsmerkmal einer Beihilfe i.S. des Art. 92IEGV", (1998) EuZW, 747; dissenting Slotboom, "State aid in Community law: A broad or narrow definition?", (1995) EL Rev., 289.
57. Ibid, at 935 para 21; concurring Soltesz, "Die 'Belastung des Staatshaushalts' als Tatbestandsmerkmal einer Beihilfe i.S. des Art. 92IEGV", (1998) EuZW, 747; dissenting Slotboom, "State aid in Community law: A broad or narrow definition?", (1995) EL Rev., 289.
58. Case C-200/97, supra note 40, para 34.
59. Ibid, para 38.
60. Case 61/79, Denkavit Italiana, [1980] ECR 1205, 1228, para 31.
61. Ibid. A.G. Reischl, at 1235.
62. The Queen v. Attorney General ex pane Imperial Chemical Industries plc. Tax Cases 60, p. 1 seq., 22 per Justice Woolf.
63. Ibid., p. 62 per Lord Oliver of Aylmerton.
64. Hancher, Ottervanger and Slot, EC State Aids (1993), para 2.5.; Lasok, "State Aids and Remedies under the EEC Treaty", 7 ECLR (1986), 53; Sharpe, "The Role of National Courts in Relation to the Community Law of State Aids", in State Aids: Community Law and Policy, Vol. 4, 93 seq.
65. Hancher, Ottervanger and Slot, EC State Aids (1993), para 2.5.; Lasok, "State Aids and Remedies under the EEC Treaty", 7 ECLR (1986), 53; Sharpe, "The Role of National Courts in Relation to the Community Law of State Aids", in State Aids: Community Law and Policy, Vol. 4, 93 seq.
66. Hancher, Ottervanger and Slot, EC State Aids (1993), para 2.5.; Lasok, "State Aids and Remedies under the EEC Treaty", 7 ECLR (1986), 53; Sharpe, "The Role of National Courts in Relation to the Community Law of State Aids", in State Aids: Community Law and Policy, Vol. 4, 93 seq.
67. Case 142, 143/80, supra note 24, 1434, para 21.
68. Smit and Herzog, supra note 32, para 92.02 (a).
69. but see Bacon, supra note 27, 318.
70. O.J. 1989, L 394/1.
71. Case 173/73, Italy v. Commission, [1974] ECR 709, 718, para 26-28; Case C-241/94, France v. Commission, [1996] ECR I-4551, 4575, para 20; Case T-67/94, supra note 24, at 26, para 52; Baudenbacher, supra note 40, p. 9.
72. Commission, supra note 12, para 15.
73. Case 30/59 supra note 4, 43; Case 173/73, supra note 56, 719, para 33/35; Case C-387/92, supra note 40, 907, para 13; Case C-241/94, supra note 56, 4578, para 34; see also A.G. Darmon, Case 72,73/91, supra note 43, 915 et seq., para 50 et seq.
74. Commission, supra note 12, para 9.
75. Commission, First Survey on State Aids (1989), p. 39.
76. Art. 2 No. 1 lit. a)ii) Council Regulation No. 3284/94 of 22.12.1994, O.J. 1994, L 349/1; see also Case 187/85, supra note 41, 4189, para 15 et seq.
77. This approach has been proposed by Frick, supra note 31, pp. 27 et seq.
78. See De Kuiper, "EC Commission proposes a Directive on the Harmonization of Rules for the Determination of Taxable Profits of Enterprises", (1988) European Taxation, 319; Kreile, "Zum Vorentwurf einer EG-Richtlinie über die Harmonisierung der steuerrechtlichen Gewinnermittlungsvorschriften", (1988) Der Betrieb, Annex 18.
79. See De Kuiper, "EC Commission proposes a Directive on the Harmonization of Rules for the Determination of Taxable Profits of Enterprises", (1988) European Taxation, 319; Kreile, "Zum Vorentwurf einer EG-Richtlinie über die Harmonisierung der steuerrechtlichen Gewinnermittlungsvorschriften", (1988) Der Betrieb, Annex 18.
80. Kapteyn and Verloren van Themaat (Ed. Gormley), Introduction to the Law of the European Communities, 3rd ed. (1998), p. 814; Müller-Graff, "Die Erscheinungsformen der Leistungssubventionstatbestände aus wirtschaftsrechtlicher Sicht", 152 Zeitschrift für das gesamte Handels-und Wirtschaftsrecht (1988), 403 et seq., 418.
81. Kapteyn and Verloren van Themaat (Ed. Gormley), Introduction to the Law of the European Communities, 3rd ed. (1998), p. 814; Müller-Graff, "Die Erscheinungsformen der Leistungssubventionstatbestände aus wirtschaftsrechtlicher Sicht", 152 Zeitschrift für das gesamte Handels-und Wirtschaftsrecht (1988), 403 et seq., 418.
82. Case C-387/92, supra note 40, p. 908, para 14; Case C-6/97, supra note 33, para 16.
83. Case 173/73, supra note 56, 719 para 33/35.
84. Commission, supra note 12, para 13 et seq.
85. Commission, O.J. 1993, L 207/47 et seq.
86. Quigley, "The notion of a State aid in the EEC", (1988) EL Rev., 242, 245.
87. Case T-67/94, supra note 24.
88. O.J. 1993, L 300/15 et seq., para V.3.
89. Case T-67/94, supra note 24, at 17, para 29, and 32, para 68 et seq.
90. Case C-6/97, supra note 33.
91. Quigley, "The Scope of Article 92(1) of the EEC Treaty", in Harden (Ed.), State Aid: Community Law and Policy (1993), pp. 28 et seq., 33; Quigley, supra note 69, 242, 254; Hancher, Ottervanger and Slot, supra note 51, para 2.27; Bacon, supra note 27, 298 et seq.
92. Quigley, "The Scope of Article 92(1) of the EEC Treaty", in Harden (Ed.), State Aid: Community Law and Policy (1993), pp. 28 et seq., 33; Quigley, supra note 69, 242, 254; Hancher, Ottervanger and Slot, supra note 51, para 2.27; Bacon, supra note 27, 298 et seq.
93. Quigley, "The Scope of Article 92(1) of the EEC Treaty", in Harden (Ed.), State Aid: Community Law and Policy (1993), pp. 28 et seq., 33; Quigley, supra note 69, 242, 254; Hancher, Ottervanger and Slot, supra note 51, para 2.27; Bacon, supra note 27, 298 et seq.
94. Quigley, "The Scope of Article 92(1) of the EEC Treaty", in Harden (Ed.), State Aid: Community Law and Policy (1993), pp. 28 et seq., 33; Quigley, supra note 69, 242, 254; Hancher, Ottervanger and Slot, supra note 51, para 2.27; Bacon, supra note 27, 298 et seq.
95. Tipke, Die Steuerrechtsordnung, vol.1 (1993), pp. 473 et seq. gives an outline of the international discussion of the "ability to pay" principle; see also Doralt-Ruppe, Grundriß des österreichischen Steuerrechts, vol. 1, 6th. ed. (1998), p. 17; Fantozzi, Diritto tributario (1991), pp. 30 et seq.; Davies, Principles of Tax Law, 3rd ed. (1996), pp. 5 et seq.
96. Tipke, Die Steuerrechtsordnung, vol.1 (1993), pp. 473 et seq. gives an outline of the international discussion of the "ability to pay" principle; see also Doralt-Ruppe, Grundriß des österreichischen Steuerrechts, vol. 1, 6th. ed. (1998), p. 17; Fantozzi, Diritto tributario (1991), pp. 30 et seq.; Davies, Principles of Tax Law, 3rd ed. (1996), pp. 5 et seq.
97. Tipke, Die Steuerrechtsordnung, vol.1 (1993), pp. 473 et seq. gives an outline of the international discussion of the "ability to pay" principle; see also Doralt-Ruppe, Grundriß des österreichischen Steuerrechts, vol. 1, 6th. ed. (1998), p. 17; Fantozzi, Diritto tributario (1991), pp. 30 et seq.; Davies, Principles of Tax Law, 3rd ed. (1996), pp. 5 et seq.
98. Tipke, Die Steuerrechtsordnung, vol.1 (1993), pp. 473 et seq. gives an outline of the international discussion of the "ability to pay" principle; see also Doralt-Ruppe, Grundriß des österreichischen Steuerrechts, vol. 1, 6th. ed. (1998), p. 17; Fantozzi, Diritto tributario (1991), pp. 30 et seq.; Davies, Principles of Tax Law, 3rd ed. (1996), pp. 5 et seq.
99. McDaniel, "Personal Income Taxes: the treatment of tax expenditures", in Cnossen, supra note 18, pp. 319 et seq., 325; Lang, Systematisierung der Steuervergünstigungen (1974), pp. 74 et seq.; Frick, supra note 31, pp. 27 et seq.
100. McDaniel, "Personal Income Taxes: the treatment of tax expenditures", in Cnossen, supra note 18, pp. 319 et seq., 325; Lang, Systematisierung der Steuervergünstigungen (1974), pp. 74 et seq.; Frick, supra note 31, pp. 27 et seq.
101. McDaniel, "Personal Income Taxes: the treatment of tax expenditures", in Cnossen, supra note 18, pp. 319 et seq., 325; Lang, Systematisierung der Steuervergünstigungen (1974), pp. 74 et seq.; Frick, supra note 31, pp. 27 et seq.
102. Commission, O.J. 1996, L 146/42, 46; Case T-86/96, Arbeitsgemeinschaft Deutscher Luftfahrtunternehmen und Hapag Lloyd, [1998] ECR II-641, at 662, para 61; for other examples, see OECD, Tax Expenditures - Recent Experiences (1996), pp. 11 et seq.
103. Commission, O.J. 1996, L 146/42, 46; Case T-86/96, Arbeitsgemeinschaft Deutscher Luftfahrtunternehmen und Hapag Lloyd, [1998] ECR II-641, at 662, para 61; for other examples, see OECD, Tax Expenditures - Recent Experiences (1996), pp. 11 et seq.
104. Commission, supra note 12, para 13; Caspari, "Die Beihilferegeln des EWG-Vertrages und ihre Anwendung", in Mestmäcker et al. (Eds.), Festschrift von der Groeben (1987), pp. 69 et seq., 79.
105. Evans, supra note 32, p. 47.
106. Bacon, supra note 27, 270.
107. Commission, supra note 12, para 23 et seq.
108. Bacon, supra note 27, 301.
109. Bacon, supra note 27, 296 et seq.
110. Commission, supra note 12, para 25.
111. Case T-67/94, supra note 24, at 39, para 89.
112. Benicke, "Die Bedeutung des EG-Rechts für gemeinnützige Einrichtungen", (1996) EuZW, 165 et seq.
113. Commission, O.J. 1993, C 289/2.
114. Commission, supra note 12, para 17.
115. Frick, supra note 31, pp. 36 et seq.
116. Andel, supra note 21, pp. 294 et seq.
117. Bacon, supra note 27, 306 et seq. points to tax thresholds for small enterprises which can be described as "de minimis" provisions in order to secure the efficiency of taxation. Such provisions are features of the "nature and general scheme" of a tax.
118. Easson, supra note 1, p.76.
119. Bacon, supra note 27, 301.
120. Smit and Herzog, supra note 32, para 92.01; Bellamy and Child, Common Market Law of Competition, 4th. ed. (1994), para 18-10.
121. Frick, supra note 31, p. 25.
122. Mederer, in v.d. Groeben, Thiesing and Ehlermann (Eds.), EG/EU-Vertrag, 5th. ed. (1998), Art. 92 para 22; Müller-Graff, supra note 64, 403 et seq., 425 et seq.; Dassesse, supra note 29, 19 et seq.
123. Mederer, in v.d. Groeben, Thiesing and Ehlermann (Eds.), EG/EU-Vertrag, 5th. ed. (1998), Art. 92 para 22; Müller-Graff, supra note 64, 403 et seq., 425 et seq.; Dassesse, supra note 29, 19 et seq.
124. Mederer, in v.d. Groeben, Thiesing and Ehlermann (Eds.), EG/EU-Vertrag, 5th. ed. (1998), Art. 92 para 22; Müller-Graff, supra note 64, 403 et seq., 425 et seq.; Dassesse, supra note 29, 19 et seq.
125. Supra note 4, at 52 et seq.
126. Case 102/87, France v. Commission, [1988] ECR 4067, 4084 para 5; see also Case 18/84, supra note 13, 1345.
127. O.J. 1998, L 212/50, 52.
128. O.J. 1998, C 234/12.
129. Flynn and Flynn, in Vaughan (Ed.), Law of the European Communities Service (1999), para 23.43. See also Case C-75/97, Belgium v. Commission, judgment of 17 June 1999, nyr.
130. Commission, supra note 12, para 21; Case C-256/97, Déménagements-Manutention Transport SA, judgment of 29 June 1999, nyr, para 27.
131. Commission, O.J. 1996, C 72/2, 4.
132. Commission, O.J. 1992, C 35/30.
133. Case C-387/92, supra note 40, at 908, para 17 et seq.
134. Art. 86(2) EC; see Case T-106/95, FFSA, [1997] ECR II-229, at 253 et seq., para 63 et seq.
135. Case 6 & 11/69, Commission v. France, [1969] ECR II-523, at 539 et seq.
136. Bacon, supra note 27, 302.
137. O.J. 1998,C 334/6, 8; O.J. 1996, C 213/4, para 2.1.; see also Baudenbacher, supra note 40, p. 21; Lehner, "Die europarechtliche Problematik des para 6d EStG und des geplanten para 7g EStG, insbesondere in bezug auf das Beihilfeverbot des Art. 92 EWGV", (1983) Der Betrieb, 1783 et seq., 1785.
138. O.J. 1998,C 334/6, 8; O.J. 1996, C 213/4, para 2.1.; see also Baudenbacher, supra note 40, p. 21; Lehner, "Die europarechtliche Problematik des para 6d EStG und des geplanten para 7g EStG, insbesondere in bezug auf das Beihilfeverbot des Art. 92 EWGV", (1983) Der Betrieb, 1783 et seq., 1785.
139. Easson, supra note 1, p. 83 Fn. 49.
140. Commission, O.J.1992, L 207/47 et seq.
141. Commission, supra note 12, para 14.
142. Lang, "Steuervereinfachung und Europarecht", in Fischer (Ed.), Steuervereinfachung (Jahrbuch 21, Deutsche Steuerjuristische Gesellschaft, 1998), pp. 145 et seq., 161.
143. Easson, supra note 1, p. 77.
144. OECD, supra note 9, pp. 26 et seq.; Code of Conduct, supra note 7, Annex B; Easson, supra note 1, p. 82.
145. Commission, supra note 12, para 26.
146. Easson, supra note 1, p. 80.
147. Easson, supra note 8, p. 7.
148. Commission, supra note 12, para 20.
149. Terra and Wattel, supra note 40, p. 57.
150. Terra and Wattel, supra note 40, p. 57;
151. for examples see Benitez, "The Canary Special Zone ('ZEC')", (1995/96) EC Tax Journal, pp. 187 et seq. and Rädler and Lausterer and Blumenberg, "Tax abuse and EC law", (1997) EC Tax Review, 86 et seq. on "International Financial Services Centres" - IFSC - in the Dublin Customs House Docks Area.
152. for examples see Benitez, "The Canary Special Zone ('ZEC')", (1995/96) EC Tax Journal, pp. 187 et seq. and Rädler and Lausterer and Blumenberg, "Tax abuse and EC law", (1997) EC Tax Review, 86 et seq. on "International Financial Services Centres" - IFSC - in the Dublin Customs House Docks Area.