Verfügbarkeit: State aid, subsidy and tax incentives under EU and WTO law

State aid, subsidy and tax incentives under EU and WTO law:

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Bibliographische Detailangaben
Beteilige Person:	Micheau, Claire (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Alphen Aan Den Rijn Wolters Kluwer Law & Business 2014
Schriftenreihe:	Series on international taxation 45
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027426418&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Umfang:	XXVI, 580 S.

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Datensatz im Suchindex

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adam_text	TABLE OF CONTENTS ABOUT THE AUTHOR VII LIST OF ABBREVIATIONS XXI ACKNOWLEDGEMENTS XXV INTRODUCTION 1 PART I REGULATORY FRAMEWORK OF TAX INCENTIVES 21 CHAPTER 1 RATIONALES FOR TAX INCENTIVE RULES 23 §1.01 GENERAL OBJECTIVES OF TAX INCENTIVE RULES 23 [A] ECONOMIC JUSTIFICATIONS FOR INCENTIVES 24 [1] EFFECTS OF INCENTIVES 24 [A] THE POSITIVE EFFECTS OF CORRECTING MARKET FAILURE 24 [B] OVERVIEW OF SOME NEGATIVE EFFECTS OF INCENTIVES 27 [2] INCENTIVES IN THE REGULATORY CONTEXT OF COMPETITION 29 FB] DIFFERENT OBJECTIVES OF THE EU AND THE WTO 31 [1] OBJECTIVES OF THE WTO RULES ON TAX SUBSIDY 31 [A] GENERAL OBJECTIVES OF TRADE 32 [B] WTO PRINCIPLES APPLIED TO SUBSIDY LAW 33 [C] THE SCM AGREEMENT: AN OBJECTIVE OF COMPETITION POLICY? 35 [D] WTO TAX PRINCIPLES 36 [2] OBJECTIVES OF EU RULES ON TAX STATE AID 36 [A] GENERAL OBJECTIVE OF MARKET INTEGRATION 37 [B] STATE AID LAW AS PART OF COMPETITION LAW? 38 [C] ADDRESSING HARMFUL TAX COMPETITION 40 TABLE OF CONTENTS CONCLUSION: TWO REGULATORY SYSTEMS OF INCENTIVES WITH DISTINCT OBJECTIVES 42 §1.02 HISTORICAL REVIEW OF TAX INCENTIVE RULES 43 [A] DIFFERENT EVOLUTIONS OF TAX INCENTIVE RULES 44 [ 1 ] EVOLUTION OF WTO RULES ON TAX SUBSIDIES 44 [A] THE HAVANA CHARTER: ORIGINS OF TAX SUBSIDY REGULATIONS 44 [B] DEVELOPMENT OF TAX SUBSIDY REGULATIONS: THE GATT1947 46 [C] SIGNIFICANT EVOLUTION OF RULES ON TAX SUBSIDIES: THE SUBSIDIES CODE 1979 49 [D] THE URUGUAY ROUND (1986-1994) AND THE ADOPTION OF THE SCM AGREEMENT 52 [2] EVOLUTION OF EU RULES ON TAX STATE AID 54 [A] DEVELOPMENTS OF STATE AID RULES 55 [I] THE EARLY DEVELOPMENTS 55 [II] EVOLUTION UNDER EU PRIMARY, SECONDARY AND SUPPLEMENTARY LAW 56 [B] APPLICATION OF STATE AID RULES TO TAXATION 62 [I] PIONEERING ROLE OF THE COURT OF JUSTICE 62 [II] THE MONTI MEMORANDUM: ADOPTION OF A GLOBAL TAX STRATEGY 64 [III] HARMFUL TAX COMPETITION IN THE CONTEXT OF TAX STATE AID 65 [IV] THE 1998 NOTICE: CLARIFICATION OF STATE AID RULES APPLIED TO DIRECT TAXATION 69 [V] REVIEW ON THE APPLICATION OF THE NOTICE: THE IMPLEMENTATION REPORT 70 [VI] THE RECENT DEVELOPMENTS 72 [B] MUTUAL INFLUENCE ON TAX INCENTIVE REGULATIONS 73 [1] LIMITED INFLUENCE BETWEEN WTO AND EU LAW ON INCENTIVE REGULATIONS 74 [A] THE DIFFICULT COMPROMISE ON THE NOTION OF INCENTIVE 74 [B] ABSENCE OF MUTUAL INFLUENCE ON TAX INCENTIVE REGULATIONS 76 [2] SIGNIFICANT INFLUENCE OF THE OECD 78 [A] OECD CRITERIA TO IDENTIFY HARMFUL PREFERENTIAL TAX REGIMES 79 [B] INFLUENCE OF THE OECD ON EU REVIEW OF TAX AIDS 83 CONCLUSION: EVOLUTION OF TWO DIFFERENT CONCEPTIONS OF TAX INCENTIVE REGULATIONS 86 XLL TABLE OF CONTENTS CHAPTER 2 EU AND WTO LEGAL REGIMES OF TAX INCENTIVE 89 §2.01 OVERVIEW OF THE EU LEGAL REGIME OF STATE AID 89 [A] PRINCIPLE OF EFFECT-BASED ASSESSMENT 90 [B] RULES ON COMPATIBILITY WITH THE INTERNAL MARKET 91 [1] AIDS COMPATIBLE DE JURE UNDER ARTICLE 107 §2 TFEU 92 [2] AID SUBJECT TO A DISCRETIONARY ASSESSMENT UNDER ARTICLE 107 §3 TFEU 95 [A] SCOPE OF THE DISCRETIONARY POWERS 95 [B] EXEMPTIONS UNDER ARTICLE 107 §3 TFEU 96 [I] ARTICLE 107 §3 (A) AND (C) TFEU 96 [II] ARTICLE 107 §3 (B) TFEU 98 [III] ARTICLE 107 §3 (D) TFEU 99 [IV] ARTICLE 107 §3 (E) TFEU 100 [3] OTHER LEGAL BASIS TO ASSESS THE COMPATIBILITY 100 [4] OPERATING AIDS 101 §2.02 OVERVIEW OF THE WTO LEGAL REGIME OF SUBSIDY 102 [A] CLASSIFICATION OF SUBSIDIES 103 [1] INTRODUCTION TO WTO SUBSIDY REGULATIONS 103 [A] THE GATT 1947 AND THE SCM AGREEMENT 103 [B] SUBSIDIES ON TRADE IN SERVICES 105 [C] SUBSIDIES ON AGRICULTURAL PRODUCTS 107 [D] TREATMENT OF DEVELOPING COUNTRIES 108 [2] THE TRAFFIC-LIGHT APPROACH 111 [A] THE RED LIGHT: PROHIBITED SUBSIDIES 111 [B] THE YELLOW LIGHT: ACTIONABLE SUBSIDIES 113 [I] INJURY TO A DOMESTIC INDUSTRY 114 [II] NULLIFICATION OR IMPAIRMENT OF BENEFITS ACCRUING UNDER GATT 1994 116 [III] SERIOUS PREJUDICE 117 [C] THE FORMER GREEN LIGHT: NON-ACTIONABLE SUBSIDIES 120 [B] PROHIBITED SUBSIDIES IN TAXATION 121 [1] TAX IMPORT SUBSIDIES 121 [A] PROHIBITION OF TAX IMPORT SUBSIDIES AND ARTICLE III §4 OF GATT 1947 121 [B] PROHIBITION OF TAX IMPORT SUBSIDIES AND ARTICLE III §8(B) OF GATT 1947 124 [2] TAX EXPORT SUBSIDIES: THE FSC CASES 125 [A] INTRODUCTION TO FSC PROCEEDINGS 126 [B] THE FIRST DISPUTE: THE FSC LEGISLATION 127 [I] HISTORICAL FRAMEWORK: THE DISC LEGISLATION 127 [II] THE FSC LEGISLATION: TAX EXEMPTION OF FOREIGN TRADE INCOME 129 [III] REPORT OF THE PANEL BODY ON THE FSC DISPUTE 131 XLLL TABLE OF CONTENTS [IV] REPORT OF THE AB ON THE FSC DISPUTE 135 [V] OUTCOMES OF THE REPORTS ON THE FCS LEGISLATION 136 [C] THE SECOND DISPUTE: THE ETI ACT 138 [I] THE ETI ACT: PREVAILING SYSTEM OR EXCEPTION TO THE SYSTEM? 138 [II] REPORT OF THE PANEL BODY ON THE ETI DISPUTE 140 [III] REPORT OF THE AB ON THE ETI DISPUTE 143 [IV] OUTCOMES OF THE REPORTS ON THE ETI ACT 146 [D] THE THIRD DISPUTE: THE JOBS ACT 147 [I] THE REPEAL OF THE ETI ACT 148 [II] TRANSITIONAL RULES: THE GRANDFATHERING CLAUSE 149 [E] CONCLUSIVE REMARKS: MAIN FINDINGS OF THE FSC CASES 150 CONCLUSION OF PART I 155 PART II DEFINITION OF TAX INCENTIVE UNDER EU AND WTO LAW 157 CHAPTER 3 BASIC CRITERIA FOR DEFINING A TAX INCENTIVE 159 §3.01 ORIGIN OF THE TAX MEASURE 159 [A] ASSESSING THE ORIGIN OF THE TAX MEASURE UNDER TWO LEGAL SYSTEMS 159 [ 1 ] ORIGIN OF THE TAX MEASURE UNDER EU LAW 159 [A] INTRODUCTION TO THE CRITERION OF STATE-ORIGINATED RESOURCES 160 [I] IMPUTABILITY 161 [II] STATE RESOURCES 162 [B] THE POSITIVE FISCAL EFFECT ON BUDGET 164 [C] LINK BETWEEN STATE-ORIGIN AND ADVANTAGE 168 [2] THE FINANCIAL CONTRIBUTION BY A GOVERNMENT UNDER WTO LAW 169 [A] INTRODUCTION TO THE NOTION OF FINANCIAL CONTRIBUTION BY A GOVERNMENT 170 [B] THE FOREGOING OF FISCAL REVENUE OTHERWISE DUE 172 [C] THE ISSUE OF DOUBLE TAXATION 174 [B] COMPARATIVE ANALYSIS OF THE CRITERION 175 [1] EU STATE VERSUS WTO GOVERNMENT 176 [2] DOUBLE TAXATION: RESTRICTIVE APPROACHES UNDER EU LAW AND WTO LAW 177 [3] THE ISSUE OF CHARGE ON THE PUBLIC ACCOUNT 180 [A] TWO DIFFERENT HISTORICAL VIEWS 180 [B] CHARGE ON THE PUBLIC ACCOUNT VERSUS TRANSFER OF STATE RESOURCES 182 [C] CRITICAL ANALYSIS 186 XIV TABLE OF CONTENTS §3.02 TAX ADVANTAGE 189 [A] NOTION OF TAX ADVANTAGE UNDER EU LAW 190 [1] INTRODUCTION TO THE NOTION OF ADVANTAGE 190 [2] TAX ADVANTAGE 193 [A] MAIN FORMS OF TAX ADVANTAGES 193 [B] ADVANTAGE AS A DEROGATION TAX SCHEME 195 [C] TAX ADVANTAGE AND TRANSFER PRICES 197 [B] NOTION OF TAX BENEFIT UNDER WTO LAW 199 [1] ASSESSING THE CRITERION OF BENEFIT 199 [A] INTRODUCTION TO THE NOTION OF BENEFIT 199 [I] BENEFIT AND FINANCIAL CONTRIBUTION 199 [II] RECIPIENT OF THE BENEFIT 200 [B] CALCULATION OF THE BENEFIT 201 [2] TAX BENEFIT: SIMILARITIES WITH THE EU INTERPRETATION OF TAX ADVANTAGE 204 [A] TAX BENEFIT 204 [B] TAX BENEFIT VERSUS TAX ADVANTAGE 204 §3.03 AFFECTATION OF TRADE, DISTORTION OF COMPETITION AND ADVERSE EFFECTS 206 [A] EFFECT ON TRADE AND COMPETITION UNDER EU LAW 206 [1] BROAD INTERPRETATION OF THE CONDITIONS OF AFFECTATION OF TRADE AND COMPETITION 206 [2 ] DE MINIMIS RULES 210 [B] ADVERSE EFFECTS UNDER WTO LAW 211 [C] PARALLEL BETWEEN EU TRADE AND COMPETITION EFFECTS AND WTO ADVERSE EFFECTS 212 CONCLUSION: PARALLELISM AND DIFFERENCE 214 CHAPTER 4 THE DISTINCTIVE IMPORTANCE OF TAX SELECTIVITY 219 §4.01 DIFFERENT APPROACHES TO TAX SELECTIVITY 220 [A] THE CRITERION OF TAX SELECTIVITY UNDER EU LAW 220 [1] TAX SELECTIVITY 220 [A] DIFFERENT FORMS OF TAX SELECTIVITY 221 [B] DICHOTOMY BETWEEN GENERAL AND SELECTIVE TAX MEASURES 224 [C] THE DEROGATION TEST 228 [D] MARGIN OF DISCRETION 233 [E] REGIONAL TAX SELECTIVITY 235 [I] ASSESSMENT OF REGIONAL SELECTIVITY 236 [II] CRITICAL THOUGHTS ON REGIONAL SELECTIVITY 242 [2] JUSTIFICATION BY THE NATURE AND GENERAL SCHEME OF THE SYSTEM 248 [A] JURISPRUDENTIAL ORIGIN OF THE JUSTIFICATION 248 XV TABLE OF CONTENTS [B] APPLICATION OF THE JUSTIFICATION BY THE LOGIC OF THE TAX SYSTEM 249 [C] RESTRICTIVE APPROACH OF EU CASE PRACTICE 252 [B] THE CRITERION OF TAX SPECIFICITY UNDER WTO LAW 255 [1] THE SPECIFICITY TEST 255 [A] INTRODUCTION TO THE NOTION OF SPECIFICITY 255 [B] THE SPECIFICITY TEST UNDER ARTICLE 2 OF THE SCM AGREEMENT 256 [2] TAX SPECIFICITY 258 §4.02 LIMITS TO THE NOTION OF TAX SELECTIVITY 260 [A] COMPARATIVE REVIEW OF TAX SELECTIVITY 261 [1] SELECTIVITY VERSUS SPECIFICITY 261 [A] CONCEPTUAL DIFFERENCES 261 [B] PRESUMPTION OF SPECIFICITY 262 [C] CERTAIN UNDERTAKINGS VERSUS CERTAIN ENTERPRISES 262 [D] JURISPRUDENTIAL SELECTIVITY TEST VERSUS TEXTUAL SPECIFICITY TEST 264 [2] ANALYSIS OF TAX SELECTIVITY 266 [A] SUBTLE DISTINCTION BETWEEN TAX ADVANTAGE AND TAX SELECTIVITY 266 [B] REGIONAL SELECTIVITY VERSUS REGIONAL SPECIFICITY IN TAX MATTERS 269 [B] TAX SELECTIVITY AND TAX REFERENCE FRAMEWORK 271 [1] DIFFICULTY IN ASSESSING THE TAX REFERENCE FRAMEWORK 272 [A] DEROGATION TEST AND COMPARABILITY TEST 272 [B] EXTENSIVE APPLICATION OF THE SELECTIVITY TEST 275 [2] PROPOSAL FOR ALTERNATIVE APPROACHES 284 [A] THE BUT FOR TEST 284 [B] CONSIDERING THE OBJECTIVE OF THE TAX MEASURE 286 [C] A MORE ECONOMIC-BASED APPROACH 291 CONCLUSION: REFINING THE APPROACH FOR TAX SELECTIVITY 296 CONCLUSION OF PART II 299 PART III PROCEDURAL RULES ON TAX INCENTIVES UNDER EU AND WTO LAW 301 CHAPTER 5 ADMINISTRATIVE AND JUDICIAL REVIEW OF TAX INCENTIVES 303 §5.01 OVERVIEW OF THE ENFORCEMENT SYSTEMS 303 [A] PROCEDURAL ASPECTS OF TAX STATE AID UNDER EU LAW 304 [1] ADMINISTRATIVE PHASE 304 [A] NOTIFIED AIDS 306 [B] UNLAWFUL AIDS 308 XVI TABLE OF CONTENTS [C] EXISTING AID SCHEMES 310 [D] DECISION ADOPTED BY THE COUNCIL 312 [2] JUDICIAL PHASE 314 [A] OVERVIEW OF THE ALLOCATION OF POWERS BETWEEN EUROPEAN AND NATIONAL COURTS 314 [B] ACTIONS TAKEN BEFORE THE EUROPEAN JURISDICTION 317 [I] ACTION FOR FAILURE TO FULFIL AN OBLIGATION 317 [II] ACTION FOR ANNULMENT 319 [III] ACTION FOR FAILURE TO ACT 322 [IV] ACTION FOR DAMAGES 323 [B] PROCEDURAL ASPECTS OF TAX SUBSIDIES UNDER WTO LAW 325 [1] NOTIFICATION OF SUBSIDIES 325 [2] DISPUTE SETTLEMENT MECHANISM 328 [A] DISPUTE RESOLUTION OF PROHIBITED SUBSIDIES 329 [B] DISPUTE RESOLUTION OF ACTIONABLE SUBSIDIES 332 CONCLUSION: DISPARITIES BETWEEN THE ENFORCEMENT SYSTEMS 334 §5.02 LIMITED RIGHTS OF TAXPAYERS AS THIRD PARTIES 338 [A] RIGHT OF TAXPAYERS AS THIRD PARTIES UNDER EU LAW 338 [1] RIGHTS OF TAXPAYERS AS THIRD PARTIES DURING THE ADMINISTRATIVE PROCEEDING 340 FA] NOTION OF THIRD PARTY 340 [B] ABSENCE OF RIGHTS UNDER THE PRELIMINARY EXAMINATION 341 [C] LIMITED RIGHTS UNDER THE FORMAL INVESTIGATION PROCEDURE 346 [2] RIGHTS OF TAXPAYERS AS THIRD PARTIES DURING THE JUDICIAL PROCEEDING (ARTICLE 263 TFEU) 348 [A] TAX AUTONOMOUS REGION 348 [B] RECIPIENT OF THE TAX AID 350 [C] COMPETING UNDERTAKINGS 352 [D] ASSOCIATIONS 357 [B] LIMITED RIGHTS OF TAXPAYERS AS PRIVATE PARTIES UNDER WTO LAW 358 [1] WTO MEMBERS AS THIRD PARTIES 359 [2] INDIRECT ACCESS FOR TAXPAYERS 360 [3] PRIVATE COMPLAINTS AT A NATIONAL LEVEL 361 [4] LIMITED EFFECTS OF AMICUS CURIAE BRIEFS FOR TAXPAYERS 367 CONCLUSION: STRENGTHENING THE RIGHTS OF TAXPAYERS AS PRIVATE PARTIES UNDER EU LAW AND WTO LAW 370 CHAPTER 6 REMEDY RULES 375 §6.01 RECOVERY OF TAX AIDS 376 [A] THE PRINCIPLE OF RECOVERY UNDER EU LAW 377 [1] LEGAL FRAMEWORK OF AID RECOVERY 377 XVU TABLE OF CONTENTS [A] RESTORING THE PREVIOUSLY EXISTING SITUATION 377 [B] AID RECOVERY AT THE EU LEVEL 379 [C] AID RECOVERY AT THE MEMBER STATE LEVEL 381 [D] PARALLEL LITIGATION AT EUROPEAN AND NATIONAL LEVELS 383 [2] ENFORCEMENT OF AID RECOVERY 384 [A] JUSTIFICATIONS FOR FAILURE TO RECOVER 384 [B] TIMETABLE FOR THE IMPLEMENTATION OF THE RECOVERY DECISION 386 [C] THE DEGGENDORF PRINCIPLE: SET-OFF OF ILLEGAL AID FOR APPROVED AID 387 [B] ISSUES OF TAX RECOVERY 388 [1] TERMS OF TAX RECOVERY 389 [A] AMOUNT OF TAX RECOVERY 389 [B] INCIDENCE OF THE TAX SYSTEM IN THE DETERMINATION OF THE AMOUNT RECOVERED 390 [2] RECOVERY OF A TAX FINANCING THE AID 392 [A] RECOVERY OF A TAX FORMING A PART OF THE AID 392 [B] LIABILITY TO THE TAX FINANCING AN AID 394 [C] REIMBURSEMENT OF THE TAX FINANCING AN AID 396 §6.02 WITHDRAWAL AND COUNTERVAILING DUTIES FOR TAX SUBSIDIES 398 [A] MULTILATERAL MEASURES 399 [1] WITHDRAWAL 399 [2] RETROSPECTIVE PAYMENT OF TAX SUBSIDIES 401 [3] APPROPRIATE COUNTERMEASURES 404 [B] UNILATERAL MEASURES 405 [1] COUNTERVAILING DUTIES PROCEEDINGS 406 [2] CALCULATION OF TAX SUBSIDIES TO LEVY COUNTERVAILING DUTIES 408 [3] ACCELERATED TAX DEPRECIATION 410 CONCLUSION: UNSATISFACTORY REMEDIES FOR TAX INCENTIVES 412 CONCLUSION OF PART III 417 PART IV RELATIONSHIPS BETWEEN EU STATE AID LAW AND WTO SUBSIDY LAW 421 CHAPTER 7 INTERACTIONS BETWEEN EU AND WTO RULES ON TAX INCENTIVES 423 §7.01 OVERLAPS BETWEEN EU AND WTO RULES ON TAX INCENTIVES 424 [A] DIFFERENCES IN SCOPES AND DEFINITIONS 424 [1] DIFFERENT SCOPES OF APPLICATION 424 [2] DIFFERENT SUBSTANTIVE CONDITIONS 426 [A] ORIGIN OF THE TAX MEASURE 426 [B] NOTION OF TAX ADVANTAGE/BENEFIT 428 [C] NOTION OF TAX SPECIFICITY/SELECTIVITY 429 XVM TABLE OF CONTENTS [B] DIFFERENCES IN EXEMPTIONS 433 [1] DE JURE AND DISCRETIONARY EXEMPTIONS 433 [2] GENERAL BLOCK EXEMPTION REGULATION 434 §7.02 LIABILITIES IN SITUATIONS OF CONFLICT 435 [A] ISSUE OF LIABILITY RAISED BY A STATE 437 [1] REPRESENTATION OF THE EU IN THE WTO 437 [2] JOINT LIABILITY FOR VIOLATION OF SUBSIDY LAW 441 [3] LIABILITY OF THE SUBSIDIZING MEMBER STATE 444 [B] ISSUE OF LIABILITY RAISED BY AN INDIVIDUAL 446 [1] ABSENCE OF DIRECT EFFECT 446 [2] NON-CONTRACTUAL LIABILITY OF THE EU 450 CONCLUSION: IS THERE A NEED FOR CONFORMITY? 452 CHAPTER 8 PERSPECTIVES AND PROPOSALS FOR A MULTI-LEVEL REGULATION OF TAX INCENTIVES 457 §8.01 WHAT IS NEXT? 458 [A] EU DEVELOPMENT 458 [1] LIMITED OUTCOME OF THE STATE AID ACTION PLAN (2005-2009) 458 [2] THE DISTINCTIVE WORK OF THE CODE OF CONDUCT GROUP 460 [3] THE STATE AID MODERNISATION REFORM 462 [B] THE DIFFICULT NEGOTIATIONS OF THE DOHA ROUND 465 §8.02 DESIGNING NEW APPROACHES 474 [A] BALANCING THE REGULATION OF TAX INCENTIVES WITH STATE TAX SOVEREIGNTY 474 [1] GENERAL CONSIDERATIONS ON THE NOTION OF TAX SOVEREIGNTY 474 [2] RESPECTING TAX SOVEREIGNTY UNDER EU LAW AND WTO LAW 479 [B] ESTABLISHING A FORUM ON TAX INCENTIVE REGULATION 486 [1] A NEED FOR A FORUM 486 [2] DETERMINING AN APPROPRIATE STRUCTURE FOR A FORUM ON TAX INCENTIVE REGULATION 490 [A] THE WTO 490 [B] THE UN 492 [C] THE OECD 493 [D] CREATING A NEW ORGANIZATION 498 CONCLUSION: TOWARDS A SUITABLE INSTITUTIONAL VEHICLE FOR A FORUM ON TAX INCENTIVE REGULATION? 500 CONCLUSION OF PART IV 505 CONCLUSION 509 BIBLIOGRAPHY 515 XIX
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spellingShingle	Micheau, Claire State aid, subsidy and tax incentives under EU and WTO law Series on international taxation
title	State aid, subsidy and tax incentives under EU and WTO law
title_auth	State aid, subsidy and tax incentives under EU and WTO law
title_exact_search	State aid, subsidy and tax incentives under EU and WTO law
title_full	State aid, subsidy and tax incentives under EU and WTO law Claire Micheau
title_fullStr	State aid, subsidy and tax incentives under EU and WTO law Claire Micheau
title_full_unstemmed	State aid, subsidy and tax incentives under EU and WTO law Claire Micheau
title_short	State aid, subsidy and tax incentives under EU and WTO law
title_sort	state aid subsidy and tax incentives under eu and wto law
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