Anti-Competition Law: State Aid and Tax Competition in the European Union

CFCI seminar
Public lectures / seminars

Wednesday 12 May 2021

03:00 PM - 04:30 PM

Location

Online, Zoom

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Event details

This event is part of the Centre for Financial and Corporate Integrity's public seminar series and discusses prominent research to examine the structure of fiscal competition within the European Union and the objectives of EU competition law. 

Speaker

Dr Stuart MacLennan

Discussant

Dr Stephen Daly (Kings College London)

Abstract

The creation of a highly competitive social market economy is a core objective of integration in the European Union (EU). In addition to ensuring fair competition between undertakings within EU Member States, Article 107 TFEU exists specifically to ensure competition between Member States. The Court of Justice of the European Union has explicitly endorsed fiscal measures as a basis for competition between EU Member States, and has repeatedly struck down attempts by Member States to inhibit such competition. It is arguable, therefore, that the European Commission’s recent attempts to use EU competition rules as a means of eliminating fiscal competition between Member States is entirely contrary to the objective of these rules. This paper examines the structure of fiscal competition within the European Union and the objectives of EU competition law. This paper proceeds to consider the recent use of Article 107 TFEU, in particular with respect to Apple, and considers the compatibility of such action with the preceding jurisprudence of the Court of Justice.