Bedingt die Anwendung körperschaftssteuerlicher Regelungen über den steuerlichen Querverbund dauerdefizitärer und gewinnbringender Betriebe gewerblicher Art einen Verstoß gegen das EU- Beihilfeverbot gemäß Art. 107 Abs. 1 AEUV?

Silvana Stahl, Lars Nümann and Sven Schmidt

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2015, vol. 38, issue 2-3, 155-186

Abstract: The following article deals with the German regulations on corporation tax rules regarding companies having permanent loss as well as those with profitable operations within the public sector. It is shown that the scope for tax incentives/subsidies will be opened by the application of these regulations on publicly owned companies, and that this principle has the potential to be a harmful aid under European state aid law. The contribution has the aim to make both the legislature and cities/municipalities sensitive towards the resulting budget risks and to stimulate a scientific discourse on the topic. The aim of such a debate must be to find the fastest possible clarification and the elimination of legal uncertainties in order not to endanger the viability of the cities/towns.

Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.nomos-elibrary.de/10.5771/0344-9777-2015-2-3-155 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nms:zoegun:10.5771/0344-9777-2015-2-3-155

Ordering information: This journal article can be ordered from
Nomos Verlagsgesellschaft mbH & Co. KG, Waldseestraße 3-5, 76530 Baden-Baden, Germany
https://www.nomos-sh ... w.aspx?product=10360

DOI: 10.5771/0344-9777-2015-2-3-155

Access Statistics for this article

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

More articles in ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen from Nomos Verlagsgesellschaft mbH & Co. KG
Bibliographic data for series maintained by Nomos Verlagsgesellschaft mbH & Co. KG ().