Current developments in European tax law

European tax law is currently undergoing important changes, both on the level of primary and of secondary law. On the one hand the prohibition of State aids, next to the EU fundamental freedoms, today has an enormous impact on the leeway of national lawmakers and tax authorities (see “Apple” etc.). On the other hand EU Member States are now ready to accept more tax harmonisation, in particular if this allows them to protect their domestic budgets. In addition the importance of international principles (and agreements) in the area of tax law is growing, as for example the recent BEPS initiative of the OECD shows. The research project will accompany these developments and analyse them critically.