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General Thought on Selectivity and Consequences of a Broad Concept of State Aid in Tax Matters

Hugo López López

DOI https://doi.org/10.21552/ESTAL/2010/4/203



I. Introduction The concept of State aid, particularly in tax matters, has still not been well determined. This fact may be at least due to three main reasons. Firstly, because the wording of Article 107(1) TFEU allows a broad interpretation. Secondly, due to the heterogeneous nature of fiscal State aids that makes it difficult to draw up general rules which are valid for all cases. A paradigmatic example is the difference existing between a material

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