Preface --Introduction --State aid decisions and open formal investigations concerning the tax ruling practices of member states --Arm's length principle --Recovery, legitimate expectations and legal certainty --EU competences --International practices and the OECD --The way forward.

This chapter argues that the mandatory nature of the environmental integration principle has important procedural and substantive implications for the area of State aid law and policy. The requirement to integrate environmental protection requirements into all stages of state aid law and...

The European rules on State aid are decisive regulatory tools which play a key role in taxation. The case law has developed a relevant approach in order to adapt State aid regulations to taxation. One of the substantial elements to assess State aid, the selectivity element, is decisive in tax...