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7 February 2018

Tax ben­e­fits and EU state aid con­trol: The prob­lem of and ap­proach­es to re­solv­ing the con­flict of ju­ris­dic­tion with fis­cal au­ton­o­my.

A report of the Advisory Board to the Federal Ministry of Finance

Tax benefits and EU state aid control
Source:  Federal Ministry of Finance

In recent years, EU state aid control has increasingly set its sights on tax policy measures. In this process, the European Commission and the European Court of Justice tend to apply a very broad definition of state aid. This results in considerable legal uncertainty regarding the classification of national measures and creates problems for companies and member states.