Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU

  • Raymond LujaEmail author
Part of the Creative Economy book series (CRE)


The creative sector is affected , like any other industry, by measures to avoid harmful tax competition when shifting taxable profits between countries. While those measures ought to be aimed at curtailing tax avoidance practices, they may also affect genuine business activities to some extent. Because research and development may play an important role in the creative process, special attention should be given to proposed OECD/G20 regulation concerning taxation of royalties. Within the European Union, state aid rules restrict the options of EU Member States with respect to providing aid to culture or to the creative industry at large. Certain incentives may require approval from the European Commission.


State aid European Union Intellectual property Culture Film 


  1. European Commission (2009) Communication from the Commission on the application of State aid rules to public service broadcasting, OJ C 257/1 of 27 October 2009Google Scholar
  2. European Commission (2011) Commission Decision of 20 December 2011 on the application of Article 106(2) of the TFEU to State aid in the form of public service compensation granted to certain undertakings entrusted with the operation of services of general economic interest, OJ L7/3 of 11 January 2012Google Scholar
  3. European Commission (2012) Commission Regulation (EU) 360/2012 of 25 April 2012 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid granted to undertakings providing services of general economic interest, OJ L114/8 of 26 April 2012Google Scholar
  4. European Commission (2013a) Commission Regulation (EU) 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid. OJ L 352/1 of 24 December 2013Google Scholar
  5. European Commission (2013b) Communication from the Commission on State aid for films and other audiovisual works. OJ C 332/1 of 15 November 2013Google Scholar
  6. European Commission (2013c) MEMO/13/993 of 14 November 2013, State aid: Commission adopts new film support rules—frequently asked questionsGoogle Scholar
  7. European Commission (2014) Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, OJ L 187/1 of 26 June 2014Google Scholar
  8. EU Council (1997) Code of Conduct for Business Taxation of 1 December 1997. OJ C 2/1 of 6 January 1998Google Scholar
  9. EU Council (2015) Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 TFEU, OJ C L248/9 of 24 September 2015Google Scholar
  10. G20 (2015) Leader’s Communiqué, Antalya Summit, 15–16 November 2015Google Scholar
  11. OECD/G20 (2015) Base Erosion and Profit Shifting Project, Action 5—Final report: countering harmful tax practices more effectively, taking into account transparency and substanceGoogle Scholar

Copyright information

© Springer Science+Business Media Singapore 2017

Authors and Affiliations

  1. 1.Department of Tax Law/Maastricht Centre for TaxationMaastricht UniversityMaastrichtThe Netherlands
  2. 2.Loyens & Loeff N.V.AmsterdamThe Netherlands

Personalised recommendations