European Union - EU State Aid and Tax: An Evolutionary Approach
- European Union
- E. (Edouard) Fort
- European Taxation, 2017 (Volume 57), No 9
- 27 July 2017
In this article, the author traces the historical development of the State aid doctrine in the direct taxation area, providing an analysis of the difference between State aid and taxation, an overview of the evolution of EU State aid policy, as well as an in-depth study into each requirement to be met in order for a measure to qualify as unlawful State aid.