EC state aid rules and tax incentives: a U-turn in Commission policy? (Part II)

Journal
Pinto, C.
European Union
European Taxation 1999 (Volume 39), No. 9
FormatPDF
EUR
40
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45
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In this Part II of his article on EC provisions on state aid, the author concludes that an analysis of recent Commission statements and actions clearly shows that the Commission has changed its policy as to the assessment of the compatibility of tax incentives with the EC Treaty state aid rules.