Legal Material

Commission Notice on the application of the State aid rules to measures relating to direct business taxation (98/C 384/03) (Text with EEA relevance) (European Commission) 98/C 384/03, [1998] OJ C 384/3



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On 1 December 1997, following a wide-ranging discussion on the need for coordinated action at Community level to tackle harmful tax competition, the Council (Ecofin) adopted a series of conclusions and agreed a resolution on a code of conduct for business taxation (hereinafter “code of conduct”). 1 On that occasion,...

Legal Material.  8 pages.  4749 words. 

Subjects: Competition Law ; EU Law ; Law

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