„Steuerwettbewerb“ in der Europäischen Union

Whether it is the Apple case or the global minimum tax: tax competition between EU Member States lies at the heart of the debate on fair corporate taxation. This work develops a normative framework for assessing its permissibility under EU law. A legal analysis based on economic facts evaluates tax competition against the objectives of the internal market, the social policy objectives set out in the Treaties, the common good and European integration. The EU must limit tax competition in order to avoid its negative effects, without completely abolishing it. State aid law and fundamental freedoms are insufficient for this purpose; selective harmonisation, such as the Anti-Tax Avoidance and Minimum Taxation Directives, is the right approach.