Systematic Misconceptions of State Aid Law in the Area of Taxation journal article Georgios Matsos European State Aid Law Quarterly, Volume 13 (2014), Issue 3, Page 491 - 504 Principles for a Conceptual Reform Fiscal aid is defined on the basis of a unique ideal type of prohibited State aid. However, this ideal type was originally developed with view to forbid typical subsidies only. Case law shows that the current conceptual approach leads much too often to unsatisfactory results. Taxation rules should be examined for State aid purposes under the light of their different nature and of their own constitutional and syste
Judgment By Formula: Regulatory Form and the Differentiation of Fiscal Measures and Non-Fiscal Measures in EU State Aid Law Christopher McMahon