欧盟竞争法实施的新扩张——适用国家援助制度来审查成员国的税收征管行为  

Expansion of the Implementation of EU Competition Law: Applying State Aid Rules to Review the Member States' Tax Administration Activities

作　　者：李娜[1] 

机构地区：[1]华东政法大学

出　　处：《欧洲研究》2016年第1期36-50,6,共15页Chinese Journal of European Studies

摘　　要：欧盟委员会在2015年10月裁定卢森堡税务机关与菲亚特的预约定价协议和荷兰税务机关与星巴克的预约定价协议都违反了国家援助制度。这个裁定标志着欧盟委员会将欧盟竞争法中国家援助制度的适用范围从审查成员国的税收立法延伸到了审查成员国的税收征管行为。这次欧盟竞争法实施的新扩张进一步削弱了成员国的税收主权,同时也继续扩大了欧盟委员会的权力范围,表明了欧盟正借着参与当前全球税基侵蚀和利润转移项目的契机,加快欧洲一体化进程。The EU Commission ruled in October 2015 that neither the Advance Pricing Agreement concluded between the Luxembourg tax authority with Fiat nor that between the Dutch tax authority with Starbucks is compatible with the EU state aid rules. This ruling indicates that the EU Commission has expanded its reviewing scope from the member states' tax legislations to tax administration. This expansion further weakens the member states' tax sovereignty and at the same time extends the power of the Commission,which clearly indicates that the EU is accelerating its integration process through participating in the present global BEPS project.

关 键 词：欧盟 竞争法 国家援助制度 预约定价协议 税收征管行为 

分 类 号：D95[政治法律—法学] DD912.29