This short paper outlines the essential elements of the relationship between tax measures and competition, highlighting, in particular, the rules of EU competition law applicable to states. In addition, some of the building blocks of the notion of state aid which “help” the Commission in the examination of the measures are highlighted.
Short notes on tax breaks, competition and development policies
luchena g
2020-01-01
Abstract
This short paper outlines the essential elements of the relationship between tax measures and competition, highlighting, in particular, the rules of EU competition law applicable to states. In addition, some of the building blocks of the notion of state aid which “help” the Commission in the examination of the measures are highlighted.File in questo prodotto:
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