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

• Autores: Elizabeth Gil García
• Localización: Crónica tributaria, ISSN-e 2695-7566, ISSN 0210-2919, Nº 175, 2020, págs. 93-116
• Idioma: inglés
• Títulos paralelos:
  • Una revisión de las normas pre y post COVID–19 en materia de ayudas de Estado a la I+D+i
• Enlaces
  • Texto completo (pdf)
• Resumen

  • 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.