Europarechtliche Grenzen der Größendifferenzierung im Steuerrecht

The limits of national tax sovereignty under European internal market rules are vague and not always easy to explain. This becomes clear in the case of size-based differentiations, where the question arises as to whether a systematic additional burden on ‘larger’ companies in relation to ‘smaller’ companies constitutes a violation of fundamental freedoms to the detriment of the former group, state aid in favour of the latter group, or a permissible typification in the pursuit of legitimate legislative objectives. The author examines various approaches to dealing with these cases and argues for giving greater importance to legislative intentions.

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