Tax rulings and state aid: a treacherous mix

30 April 2015


The benchmark for assessing the legitimacy of any tax measure is the overall tax regime of the country in question, while the tax regimes of other Member States appear to be irrelevant in this context. A more favourable tax regulation than those in force in a different country — as, for instance, a lower tax rate — may well entail a benefit for the interested businesses and shall have, as a rule, an impact on their position vis-à-vis their competitors. But this should be immaterial to the purpose of the regulation of state aid, so long as it affects all the economic actors and all the manufactures present in the relevant country and therefore it does not raise issues of selectivity.


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EPICENTER publications and contributions from our member think tanks are designed to promote the discussion of economic issues and the role of markets in solving economic and social problems. As with all EPICENTER publications, the views expressed here are those of the author and not EPICENTER or its member think tanks (which have no corporate view).


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