The Definition of the Reference Tax System is still a Puzzle
A selective measure should be determined on the basis of its effects, not on the […]
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Danish Water Tax Exemption
A selective tax reduction does not constitute State aid if it does not confer an […]
The 2017 Annual Competition Report
Introduction On 18 June 2018, the European Commission published its Annual Report on Competition […]
Revision of the GBER
Block exemption of new financial instruments. Introduction The Commission has recently published a […]
Remedying the Damage of a Natural Disaster through Incentives for New Investments
Damage from natural disasters can be remedied in the short-term through direct compensation or in […]
Sector-Specific Tax Exemptions
A measure that covers a whole sector can be selective. Distortions caused by the policies […]
State Aid for the Deployment of Broadband Networks
Most State aid for the development of broadband networks is approved by the Commission. But […]
The Extent of the Discretion of Member States to Define Services of General Economic Interest (SGEI)
A service is classified as an SGEI not only when it is important for citizens […]
Exemptions from Product-Specific Taxes
Tax exemptions do not constitute State aid when they aim to induce change in the […]
Exemption from Taxes that Protect the Environment May not be Selective – Part II
Member States have discretion to impose taxes that penalise environmentally harmful activities. Exemption of undertakings […]