General Taxation and State Aid

Conor Quigley

in The Law of State Aid in the European Union

Published in print January 2004 | ISBN: 9780199265329
Published online March 2012 | e-ISBN: 9780191699030 | DOI:
General Taxation and State Aid

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Many general measures of taxation are conceived by the European Commission to imply regional or sectoral implications, thus initiating examination of the measure for its compatibility with the common market. However, by overstating the extent of the scope of application of Article 87(1) EC to tax measures, the Commission has induced unneeded confusion in connection to such matters as economic sovereignty, regional autonomy, free movement of capital, and the status of tax relief for investments. General measures of economic policy are normally outside of the scope of application of Article 87(1) EC. Description of sectoral taxation and regional general taxation is provided. The problem of tackling distortions of competition caused by low-tax jurisdictions has become more urgent in recent years. It is state that the problems in free movement of capital provisions could be settled by the introduction of limited tax harmonization.

Keywords: taxation; State aid; European Commission; economic policy; low-tax jurisdictions; limited tax harmonization

Chapter.  5665 words. 

Subjects: EU Law

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