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Bedingt die Anwendung körperschaftssteuerlicher Regelungen über den steuerlichen Querverbund dauerdefizitärer und gewinnbringender Betriebe gewerblicher Art einen Verstoß gegen das EU- Beihilfeverbot gemäß Art. 107 Abs. 1 AEUV?

Author

Listed:
  • Stahl, Silvana
  • Nümann, Lars
  • Schmidt, Sven

Abstract

The following article deals with the German regulations on corporation tax rules regarding companies having permanent loss as well as those with profitable operations within the public sector. It is shown that the scope for tax incentives/subsidies will be opened by the application of these regulations on publicly owned companies, and that this principle has the potential to be a harmful aid under European state aid law. The contribution has the aim to make both the legislature and cities/municipalities sensitive towards the resulting budget risks and to stimulate a scientific discourse on the topic. The aim of such a debate must be to find the fastest possible clarification and the elimination of legal uncertainties in order not to endanger the viability of the cities/towns.

Suggested Citation

  • Stahl, Silvana & Nümann, Lars & Schmidt, Sven, 2015. "Bedingt die Anwendung körperschaftssteuerlicher Regelungen über den steuerlichen Querverbund dauerdefizitärer und gewinnbringender Betriebe gewerblicher Art einen Verstoß gegen das EU- Beihilfeverbot ," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 38(2-3), pages 155-186.
    • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2015-2-3-155
    DOI: 10.5771/0344-9777-2015-2-3-155
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