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Selectivity of Asymmetrical Tax Measures and Distortion of Competition in the Telecoms Sector

Antonis Metaxas

DOI https://doi.org/10.21552/ESTAL/2010/4/205



I. Introduction Following analysis focuses on the evaluation of the legality of the duty imposed by the Greek tax legislation on mobile network operators’ subscribers (with the term “subscribers” meaning all users of the various services/products provided by the mobile network operators, including mobile telephony services, internet services and added value services) under the scope of the EU State Aid rules. This evaluation is examined as an empirica

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