Aygun Gunduz Guliyeva
Baku State University
TAX PLANNING AND STATE AID UNDER THE EUROPEAN LAW
There is a strong link between funding criteria from government sources and the advantage and selectivity associated with classifying an event as government assistance. However, the selectivity criterion is very important when considering whether there is a banned state aid. Finally, the European Court of Justice no longer applies the rule of law and exclusion to selectivity. Instead, the selectivity review consists of two parts: whether a precaution is selective and whether preference is necessary and proportionate.Key words: EU, tax, tax avoidance, state aid, tax planning, competition
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