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A review of the pre and post COVID–19 State aid rules in the area of R&D&I

Author

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  • Elizabeth Gil García

    (Universidad de Alicante)

Abstract

This contribution aims to bring clarity about the existing R&D&I State aid rules, being focused on R&D&I tax incentives as a form of State aid. Even if they may fall into the scope of art. 107(1) of the Treaty on the Functioning of the European Union (TFEU), a justification for their compatibility with the internal market can be found on art. 107(3) TFEU. Thus, the author explores both the GBER and the R&D&I Framework to determine the criteria for the compatibility of R&D&I tax incentives. Finally, as the Commission has approved temporary State aid rules for R&D related to COVID–19, a special reference to the temporary measures and its relationship with the existing State aid rules in the area of R&D&I will be made.

Suggested Citation

  • Elizabeth Gil García, 2020. "A review of the pre and post COVID–19 State aid rules in the area of R&D&I," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 175(2), pages 93-116, June.
    • Handle: RePEc:hpe:crotri:y:2020:v:175:i:2:p:93-116
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    More about this item

    Keywords

    State aids; tax incentives; R&D&I; COVID–19;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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