Investment funds, tax planning and state aid

• Autores: Raymond H.C. Luja
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 12, 2006, págs. 565-569
• Idioma: inglés
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• Resumen

  • With regard to this topic, the author reviews a Commission decision that potentially affects specialized investment fund regimes in the European Union, considers a European Court of Justice (ECJ) judgment that indicates a more vulnerable position for tax advisers with regard to their clients, tax planning and State aid, and revisits the question of regional tax autonomy by examining the ECJ's decision in respect of Portugal and the Azores.