EU State Aid and Tax: An Evolutionary Approach

Journal
Fort, E. (Edouard)
European Union
European Taxation 2017 (Volume 57), No. 9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.