Company Taxation, State Aid and Fundamental Freedoms: Is the Next Step Enhanced Cooperation?
Bibliographic record
Abstract
In recent years the European Court of Justice has, with increasing frequency, ruled that national taxation laws are incompatible with fundamental freedoms protected by the EC Treaty. The Commission has also focused its state aid review more intensively on direct tax incentives to business. This article reviews the current state of evolution of these two aspects of negative European tax law integration, showing how the principles of free movement and fair competition have combined to limit significantly the fiscal sovereignty of the Member States, but without easing the tax compliance burden on businesses with operations in more than one Member State. With the Constitutional Treaty confirming the requirement of unanimity for fiscal harmonisation measures, the enhanced co-operation process has been proposed as the best chance for further alignment of Member State tax laws, and specifically harmonisation of the corporate tax base.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.009 | 0.010 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.003 | 0.018 |
| Scholarly communication | 0.015 | 0.016 |
| Open science | 0.001 | 0.008 |
| Research integrity | 0.007 | 0.007 |
| Insufficient payload (model declined to judge) | 0.007 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".