Influence of EU Law on Taxation in the EU Member States' Overseas Territories and Crown Dependencies
In-Depth Analysis
31-05-2016
This legal study researches the influence on tax law and practice in the overseas areas of the Member States by state aid rules, secondary EU tax law and the Overseas Association Decision. The state aid rules and secondary EU tax law apply to the Outermost Regions, Gibraltar and the Åland Islands and not to the Overseas Countries and Territories and the Crown Dependencies, although the Savings Directive applies atypically. An amendment of the Overseas Association Decision might provide a solution. This document was prepared by Policy Department A at the request of the TAXE2 Committee.
In-Depth Analysis
External author
Wessel Geursen
About this document
Publication type
Keyword
- application of EU law
- BUSINESS AND COMPETITION
- case study
- competition
- control of State aid
- documentation
- EDUCATION AND COMMUNICATIONS
- European construction
- EUROPEAN UNION
- European Union law
- executive power and public service
- FINANCE
- fiscal policy
- free movement of goods
- French overseas collectivity
- GEOGRAPHY
- international trade
- Netherlands OCT
- overseas countries and territories
- overseas countries and territories
- POLITICS
- secondary legislation
- single market
- taxation
- TRADE
- United Kingdom OCT