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Journal Article

From Santander to LuxLeaks - And Back


Jaeger,  Thomas
MPI for Innovation and Competition, Max Planck Society;

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Jaeger, T. (2015). From Santander to LuxLeaks - And Back. European state aid law quarterly, 14(3), 345-357.

Cite as: https://hdl.handle.net/11858/00-001M-0000-002A-35C7-5
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.