European Union - Islamic Finance and EU Law – Part 1
- European Union
- N. Mohan
- European Taxation, 2019 (Volume 59), No 5
- 1 April 2019
This article addresses whether or not the special tax regimes for Islamic finance enacted by certain Member States amount to State aid under article 107(1) of the TFEU. Part 1 deals with the basic concepts of Islamic finance, distinguishing it from conventional finance and analysing the need for special tax regimes. Part 2, to be published in issue 6 of European Taxation (2019), analyses whether such provisions amount to State aid.