Das Normverhältnis zwischen Grundfreiheiten und Beihilferecht im Rahmen des Europäischen Steuerrechts

The relationship between fundamental freedoms and state aid law is of interest to both European tax law scholarship and tax law practice due to the currently broad scope of application of state aid law, as defined by the ECJ and the Commission.
This book analyzes both regulatory regimes, characterizes them teleologically, and finally compares them with the help of legal methodology. The findings from this comparison are then used to appropriately limit the scope of state aid law to abstract tax regulations. The book also contributes to basic legal research in the field of equality principles.

This title is also available as Open Access.