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You searched for +publisher:"University of Debrecen" +contributor:("Bartha, Ildiko"). One record found.

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University of Debrecen

1. Gogokhia, Giorgi. State aid Control and the Notion of Selectivity in Tax Measures .

Degree: DE – Állam- és Jogtudományi Kar, University of Debrecen

The thesis focuses on one of the key issues of the EU law – State aid law and its applicability to one of the most sensitive areas of national competences – tax measures. This is the field of EU competition policy in which keeping the balance between the Member States and the Union interests is extremely difficult due to the divergent policy goals of the participants. Competition rules vividly play a significant role in the EU economy which enables market players and consumers to gain profits and benefits from their divergent activities. The main idea behind competition policy is that a market-based economy provides the best guarantee for increasing EU citizens living conditions and enhancing the competitiveness of the European economy. Accordingly, State aid law discipline also forms one of the crucial elements of the competition law by having in mind the aim to prevent distortion of competition since not only private anti-competitive behaviour, but also State intervention in the Single Market can distort free competition. Given that, the thesis intends to demonstrate whether the control rules (State aid control) are necessary for providing the truth and avoiding surprise and whether the “Commission’s grace” is compatible with the Union law. Moreover, the paper illustrates the development of the scope of the legal framework since the establishment of the ECSC up until the present time. Additionally, the most important attention will be paid for the applicability of Article 107 TFEU to tax measures through examining whether the derogation method and the selectivity criterion, established by the case-law of the CJEU and the Commission’s practice, treat the things that are alike, alike and things that are unlike, unlike in proportion of their unlikeness. Advisors/Committee Members: Bartha, Ildiko (advisor).

Subjects/Keywords: EU Competition Law; Selectivity; State aid

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Gogokhia, G. (n.d.). State aid Control and the Notion of Selectivity in Tax Measures . (Thesis). University of Debrecen. Retrieved from http://hdl.handle.net/2437/268519

Note: this citation may be lacking information needed for this citation format:
No year of publication.
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Gogokhia, Giorgi. “State aid Control and the Notion of Selectivity in Tax Measures .” Thesis, University of Debrecen. Accessed October 19, 2019. http://hdl.handle.net/2437/268519.

Note: this citation may be lacking information needed for this citation format:
No year of publication.
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Gogokhia, Giorgi. “State aid Control and the Notion of Selectivity in Tax Measures .” Web. 19 Oct 2019.

Note: this citation may be lacking information needed for this citation format:
No year of publication.

Vancouver:

Gogokhia G. State aid Control and the Notion of Selectivity in Tax Measures . [Internet] [Thesis]. University of Debrecen; [cited 2019 Oct 19]. Available from: http://hdl.handle.net/2437/268519.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
No year of publication.

Council of Science Editors:

Gogokhia G. State aid Control and the Notion of Selectivity in Tax Measures . [Thesis]. University of Debrecen; Available from: http://hdl.handle.net/2437/268519

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
No year of publication.

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