European Union: EC state aid rules and tax incentives: a U-turn in Commission policy? (Part I)

• Autores: Carlo Pinto
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 8, 1999, págs. 295-309
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This article analyses the EC provisions on state aid and their application to the area of direct taxation. In particular, after an explanation of the general concept of state aid and a categorization of the different aid measures, it focuses on the specific rules contained in the EC Treaty and related case law.