НА ГОЛОВНУ Ласкаво просимо на сайт журналу "Економіка і прогнозування"

№ 2018/3

Економіка в умовах сучасних трансформацій

БУЛАНА Олександра Олександрівна1

1ДУ "Інститут економіки та прогнозування НАН України"

Європейське законодавство про державну допомогу суб'єктам господарювання та податкові пільги в Україні

Ekon. prognozuvannâ 2018; 3:65-78https://doi.org/10.15407/eip2018.03.065


Стаття англійською мовою (cтор. 65 - 78) ЗавантажитиЗавантажень : 276


1. European Union, Consolidated version of the Treaty on the Functioning of the European Union, 13 December 2007, 2008/C 115/01. Retrieved 8 June 2018 from www.refworld.org/docid/4b17a07e2.html
2. EU-Ukraine Association Agreement – the complete texts (2014, 29 May). Retrieved from ukraine-eu.mfa.gov.ua/en/page/open/id/2900
3. Commission notice on the application of the State aid rules to measures relating to direct business taxation (1998,10 Dec.). OJ C 348.
4. Judgment of 5 April 2006. Deutsche Bahn Ag v Commission (T351/02) [2006], ECLI:EU:T:2006:104.
5. Quigley, C. (2015). European State aid Law and Policy. 3d ed. Oxford: Hart/Bloomsbury.
6. Judgment of 9 December 2014, Netherlands Maritime Technology Association v Commission, Case 140/13, EU:T:2014:1029.
7. Judgment of ECJ, Sardegna stop over tax, Case No. C-169/08 [2009] ECR I-10821.
8. Luja, R.H.C. (2013). The selectivity test: the concept of sectoral aid. In A. Rust, & C. Mi¬cheau (Eds.). State aid and tax law (pp. 107-118). (International Tax Conferences of the University of Luxembourg; No. 3). Alphen aan den Rijn: Wolters Kluwer.
9. Judgment of 15 November 2011, European Commission (C-106/09 P) and Kingdom of Spain (C-107/09 P) v Government of Gibraltar and United Kingdom of Great Britain and Northern Ireland, Joined cases C-106/09 P and C-107/09 P, ECLI:EU:C:2011:732.
10. Derenne, J., Verouden, V. (2017). Distortion of Competition and Effect on Trade. EU state aid control: Law and Economics. Werner, Philipp; Verouden, Vincent. Europa: Wolters Kluwer.
11. Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to deminimisaid.
12. Commission Notice on the notion of State aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union. (2016/C262/01).
13. Honore, M. (2017). Selectivity. EU state aid control: Law and Economics. Werner, Philipp; Verouden, Vincent. Europa: Wolters Kluwer.
14. Szudoczky, R., Majdanska, A. (2017). Designing Co-operative Compliance Programmes: Lessons from EU State Aid Rules for Tax Administrations. British Tax Review, 2.
15. Report on Competition Policy 2014 (2015). Retrieved from publications.europa.eu/en/publication-detail/-/publication/43816ce3-8e88-11e5-b8b7-01aa75ed71a1/language-en
16. Lyal, R. (2015). Transfer Pricing Rules and State aid. Fordham International Law Journal, 38: 4.
17. Press Release IP/02/1745, 27.11.2002. Commission orders recovery of State aid granted to Refractarios Especiales.
18. Judgment of 24 January 2013. Frucona Kosice v Commission, Case No. C-73/11 P, ECLI:EU:C:2013:32.
19. Press Release IP/15/5446, 28.07.2015. State Aid: Commission approves 125 euro million in restructuring aid to KemOne.
20. European Commission. Handbook on Community State Aid Rules for SMEs (2009). Retrieved from publications.europa.eu/en/publication-detail/-/publication/af321afe-0fb9-484c-b82d-2ec79b6d2cb8/language-en
21. Commission Regulation No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. Retrieved from eur-lex.europa.eu/eli/reg/2014/651/oj
22. Spengel, Christoph et al. (2015). SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24, ZEW Gutachten / Forschungsberichte. Retrieved from ec.europa.eu/growth/content/sme-taxation-europe-%E2%80%93-empirical-study-applied-corporate-income-taxation-smes-compared-0_it
23. Council Regulation (EC) No 3697/93 of 20 December 1993 with drawing tariff in accordance with Article 23(2) and Article 27 (3) (a) of the Free Trade Agreement between the Community and Austria (General Motors Austria).
24. Press Release IP/07/176, 13.02.2007. EU-Switzerland: State aid decision on company tax regime.
25. Hinny, P., Eckert, J.-B. (2013, 12 March). Corporate tax: Is Swiss corporate tax system still attractive despite EU pressure? International Tax Review. Retrieved from www.lenzstaehelin.com/uploads/tx_netvlsldb/03-08_lenz_with_ad.pdf
26. DI ULPIANO (2012). Tax havens and costs deductibility according to Italian law. Retrieved from ricciutilaw.com/tax-havens-and-costs-deducibility-according-to-italian-law/
27. Ratifica ed esecuzione del Protocollo che modifica la Convenzione tra la Repubblica italiana e la Confederazione svizzera per evitare le doppie imposizioni e per regolare talune altre questioni in materia di imposte sul reddito e sul patrimonio, con Protocollo aggiuntivo, conclusa a Roma il 9 marzo 1976, così come modificata dal Protocollo del 28 aprile 1978, fatto a Milanoil 23 febbraio 2015.
28. 2014 Joint Statement between EU member States and Switzerland on company tax issues. Retrieved from www.newsd.admin.ch/newsd/message/attachments/36882.pdf
29. Swiss info (2018). Revised Swiss corporate tax reform plan unveiled. Retrieved from www.swissinfo.ch/eng/second-attempt_revised-swiss-corporate-tax-reform-plan-unveiled/43991182
30. Europe Commission. Joint staff working document "Association Implementation Report on Ukraine". Brussels, 14.11.2017. SWD(2017)376.