This book provides for a unique combination. It enables readers with a tax background to place taxation in the perspective of trade subsidy regulation. It will make this topic more accessible to them by focusing on the main material and procedural provisions of both the EC and the WTO Subsidy regimes from a fiscal perspective. For experts in the field of EC state aid regulation and/or the WTO Subsidies Agreement this thesis will prove to be of value for getting an insight in certain tax aspects of both regimes since it will concentrate on some of the more controversial and theoretical issues.
There are no separate chapters available for this publication.
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The ‘Ius Commune Europaeum’ series focuses on the common foundations of the legal systems of the Member States of the European Union. It includes horizontal comparative legal studies as well as studies on the effect of EU law, treaties and international regulation within the national legal systems. All substantive fields of law are covered.
The series is published under the auspices of METRO, the Institute for Transnational Legal Research at the Maastricht University.
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Prof. Dr. J. Smits (chair - Tilburg University, the Netherlands)
Prof. Dr. M. Faure (Maastricht University and Erasmus University Rotterdam, the Netherlands)
Prof. Dr. E. Vos (Maastricht University, the Netherlands).