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Special Charges, Free Movement and State Aid

The Negative State Aid Approach

DOI https://doi.org/10.21552/estal/2019/4/7

Guilherme Galdino


Given that special charges have not been addressed properly, one intends to answer whether it is better to consider the aid as the non-imposition or the tax exemption, or as the tax itself. To address this issue, the cumulative application of free movement of rights and State aid rules is examined, mainly, in light of the possible consequences. Not only is the concept of negative State aid discussed, but also the legal reasoning and consequences appropriate to its application are analysed. The author argues that State aid rules should, by analogy, be applied to special charges, considering the tax itself the aid because: the selective analysis is maintained; it is possible to define an appropriate remedy; and it can be applied to situations involving also free movement rights.
Keywords: Special Charges; Negative State aid; Asymmetrical taxes.

Guilherme Galdino is a lawyer in São Paulo, Master of Science Candidate at the University of São Paulo and has a Bachelor of Laws from the University of São Paulo. For correspondence: <mailto:guilhermegaldino@usp.br>.

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