Pregled bibliografske jedinice broj: 1184274
Corporate tax exemptions for ports according to the recent decisions of the European Commission and Court of Justice of the EU
Corporate tax exemptions for ports according to the recent decisions of the European Commission and Court of Justice of the EU // 4 th ADRIATIC MARITIME LAW CONFERENCE PORTOROŽ, 23-25 May 2019
Portorož, Slovenija, 2019. (pozvano predavanje, nije recenziran, pp prezentacija, ostalo)
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Naslov
Corporate tax exemptions for ports according to
the recent decisions of the
European Commission and Court of Justice of the EU
Autori
Božena, Bulum
Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, pp prezentacija, ostalo
Skup
4 th ADRIATIC MARITIME LAW CONFERENCE PORTOROŽ, 23-25 May 2019
Mjesto i datum
Portorož, Slovenija, 2019
Vrsta sudjelovanja
Pozvano predavanje
Vrsta recenzije
Nije recenziran
Ključne riječi
seaports ; State aid in the form of corporate tax exemption ; undertaking ; economic activity ;
Sažetak
The paper is devoted to the analysis of decisions and stands taken by the European Union institutions (the General Court and European Commission) regarding the issue of whether the corporate tax exemptions or reductions for profit generated by the provision of economic activities granted to the port managing bodies in Union public ports (port authorities) is State aid.
Izvorni jezik
Engleski
Znanstvena područja
Pravo