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Regulation Of Tax Preferences And State Aids In The European Tax Law – A Case Study

Author

Listed:
  • Eva ERDOS

    (PhD. Associate Professor University of Miskolc, Faculty of Law, HUNGARY)

Abstract

What is the connection of State Aids ( aids granted by the state) with tax preferences in EU tax law? What is the criterions of the compatible and incompatible State Aids in the European tax law? In the EU the State Aids are forbidden and incompatible with the law of EU, because they distort the internal market, and distort the competition. Tax preferences work same as State Aids, they may drive to harmful tax competition, and discrimination. To give tax allowances, preferences, tax deduction or State Aid to the foreigners or to selective subjects are prohibited in the fight against of harmful tax competition. In this study I try to highlight the elements and criterions of the definition of incompatible State Aids and tax allowances in EU law, demonstrating it through the judgement of the Court of the European Union, demonstrate these criterions in a case study.

Suggested Citation

  • Eva ERDOS, 2013. "Regulation Of Tax Preferences And State Aids In The European Tax Law – A Case Study," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 53, pages 49-56, June.
    • Handle: RePEc:pmu:cjurid:v:53:y:2013:p:49-56
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/curentul_juridic/rcj13/recjurid132_4F.pdf
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    More about this item

    Keywords

    European tax law; incompatible and compatible state aids; aid granted by the state; incompatible tax preferences;
    All these keywords.

    JEL classification:

    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law

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