Chapter

State Aid and Self-Government: Regional Taxation and the Shifting Spaces of Constitutional Autonomy

Francesco de Cecco

in From Single Market to Economic Union

Published in print June 2012 | ISBN: 9780199695706
Published online September 2012 | e-ISBN: 9780191741302 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780199695706.003.0012
State Aid and Self-Government: Regional Taxation and the Shifting Spaces of Constitutional Autonomy

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This chapter considers whether, under which conditions, tax measures that have a regional (sub-national) scope should be treated as State aid and assesses the constitutional implications of this question. Clearly, the regional scope of a measure cannot automatically lead to the conclusion that there is a State aid; to do so would lead to suppressing a crucial aspect of regional autonomy, in contravention to the EU Treaty's renewed commitment to national constitutional identity and regional autonomy enshrined in Article 4(2) TEU. At the same time, however, the standard approach to the definition of State aid, and EU law orthodoxy, would imply the irrelevance of internal constitutional arrangements. While this chapter finds the Court's approach to be consistent with the view that internal market law should not undermine national constitutional identity, it also argues that this solution has important consequences as far as the relationship between State aid, on the one hand, and tax (and regulatory) competition, on the other, is concerned.

Keywords: State aid; constitutional identity; regional autonomy; geographical selectivity; tax competition; regulatory competition

Chapter.  10344 words. 

Subjects: EU Law

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