Pregled bibliografske jedinice broj: 1184810
Corporate taxation of ports according to European Union case-law and its influence on national legal rules regulating ports: the case of Croatian public seaports
Corporate taxation of ports according to European Union case-law and its influence on national legal rules regulating ports: the case of Croatian public seaports // An Overview of Transport Law Regulatory Policies. The Search for New Answers to Old Problems and Possible Solutions to the Challenges Posed by Technological Evolution, the Pandemic and Brexit, / Musi, Massimiliano (ur.).
Bolonja: Bonomo Culture Institute, 2021. str. 126-168
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Naslov
Corporate taxation of ports according to European
Union case-law and its influence on national legal
rules regulating ports: the case of Croatian
public seaports
Autori
Božena, Bulum
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni
Knjiga
An Overview of Transport Law Regulatory Policies. The Search for New Answers to Old Problems and Possible Solutions to the Challenges Posed by Technological Evolution, the Pandemic and Brexit,
Urednik/ci
Musi, Massimiliano
Izdavač
Bonomo Culture Institute
Grad
Bolonja
Godina
2021
Raspon stranica
126-168
ISBN
9788869721960
Ključne riječi
seaports ; State aid in the form of corporate tax exemption ; undertaking ; economic activity ;
Sažetak
This paper studies recent EU case-law including the European Commission’s decisions on State aid in the form of corporate tax reliefs granted to ports in some EU Member States. Special attention is devoted to the particular issues that EU institutions have analysed in order to determine the status and fiscal regime of the ports’ managing bodies and whether corporate tax reliefs granted to these bodies constitute State aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union.
Izvorni jezik
Engleski
