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Asymmetric Tax Measures and EU State Aid Law

Phedon Nicolaides, Antonis Metaxas

The “Special Solidarity Levy” on Greek Producers of Electricity from Renewable Energy Sources

I. Introduction A tax is a burden, not an advantage. For this reason, a tax normally does not fall within the scope of Article 107(1) TFEU. The tax-related measures that constitute State aid are those that lighten the burden of taxation, such as reductions of tax rates, exemptions from tax liability or write-offs of tax debt. The purpose of this article


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