Tax Incentives Under State Aid Law: A Competition Law Perspective

  • Thomas JaegerEmail author
Part of the MPI Studies in Tax Law and Public Finance book series (MPISTUD, volume 6)


Respecting the line between the policy areas of taxation and state aid law is important not only from the Member States’ perspectives, but also from the points of view of the European Parliament and the protection of individual rights. State aid law’s current approach to tax measures and their assessment is not in balance: The borderline to the tax policy area is blurred. It is at a constant risk of being crossed by the Commission in its effort to be the wingman of a sluggish EU tax legislator in the quest against harmful tax competition. This contribution explains why safeguarding the balance between state aid and taxes is important, what the flaws in the current approach are, how they can be modified and in how far this would make a difference for future state aid tax cases.


Executive Dominance Discrimination Assessment System Immanence Test 
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Copyright information

© Springer-Verlag Berlin Heidelberg 2016

Authors and Affiliations

  1. 1.University of ViennaViennaAustria

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