Editor
Contributors
CHAPTER 1
Introduction: Legitimacy and Effectiveness of Fiscal State Aid Control and the Role of National Tax Judges
Carla De Pietro
CHAPTER 2
The Legitimacy of EU Fiscal State Aid Control: What Is Your Legitimation Narrative?
Cees Peters
CHAPTER 3
Fiscal Selectivity: A Notion in Need of Clarity
Paul-John Loewenthal
CHAPTER 4
Mismatches in View of the Recent Fiscal State Aid Investigations: Genuine Situation or Intentional (Illegal) Arrangements?
Paulina Szotek & Alexandra Miladinovic
CHAPTER 5
State Aid and Domestic Anti-tax Avoidance Rules: Who Is in Charge? – A Preliminary Analysis
Daniël S. Smit
CHAPTER 6
The EU Notion of Legitimate Expectations in the Context of State Aid Law: What Role for National Judges?
Carla De Pietro
CHAPTER 7
Ex-Officio Application of EU State Aid Rules by National Courts
Marc Fierstra
CHAPTER 8
National Courts as ‘Guardians’ of Commission Recovery Decisions
Anne Van de Vijver
CHAPTER 9
Recovery Procedures and National Issues: The Belgian ‘Excess Profit Exemption’ Scheme
Bruno Peeters
CHAPTER 10
Recovery of Fiscal State Aid in the Netherlands and the Role of the National Judge
Julie Leroy
CHAPTER 11
Conclusions: Legitimacy and Effectiveness of Fiscal State Aid Control – Some Reflections on New Perspectives on Fiscal State Aid
Carla De Pietro
Bibliography
Table of Cases
