星巴克和菲亚特的国家援助案例:选择性概念的新途径?

Theodoros G. Iliopoulos
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引用次数: 2

摘要

欧盟委员会对星巴克(Starbucks)和菲亚特(Fiat)国家补贴案的决定,是一系列税务裁决调查的首批决定。这些决定被批评为过分扩大了选择性概念的范围。然而,本文认为,委员会并没有越权。委员会采用了一种行之有效的方法,并将某些新的因素纳入其中,如保持距离原则,以便对新的问题作出反应。这一立场并不表明有扩大选择性概念的倾向;相反,这表明委员会倾向于集中注意援助措施的效果,并以较少的形式主义进行评估。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The State Aid Cases of Starbucks and Fiat: New Routes for the Concept of Selectivity?
The European Commission’s decisions in the State aid cases of Starbucks and Fiat are the first decisions in the series of the tax rulings investigations. These decisions have been criticised as excessively widening the scope of the concept of selectivity. This article, however, argues that the Commission did not overreach itself. The Commission applied a well-established methodology and integrated certain new elements into it, like the arm’s length principle, in order to respond to novel issues. This stance does not indicate a tendency towards widening the concept of selectivity; it rather signifies the Commission’s disposition to focus on the effects of the aid measures and to conduct its assessments with less formalism.
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