State Aid for Tax Measures
Date: 26 October 2015
Time: 9:00
Duration: 2 days
Location: Brussels, Belgium
Cost: 1550 EUR
Organiser: Lexxion Legal Publisher
Web Link: http://www.lexxion.eu/training/state-aid/tax
Description:
2-day intensive training on the concept of State aid for tax measures, regulations applicable for the fiscal sector, and relevant case law.
State aid in the form of tax measures and exemptions differs from classical subsidies-based aid. In the absence of explicit State aid regulation for fiscal measures, general State aid rules and principles apply, in accordance with relevant case law. As the Commission’s practice and the Courts’ jurisprudence are in constant evolution, the assessment of potential State aid constitutes a peculiar challenge for practitioners dealing with the design and implementation of fiscal policies.
Our two-day intensive training on State aid in the form of tax measures combines the presentation of rules and principles applying to direct taxation with an assessment of the compatibility of fiscal aid with the internal market, and with an in-depth analysis of most significant cases and Commission decisions.
Thematic scope
- General Principles of the Application of State Aid Rules to Tax Measures
- Review of the Concept of Selectivity and its Application to Tax Measures
- The Commission 1998 Communication on Direct Taxation
- The Current Investigations
- The Dutch Interest Box Case
- The Spanish Goodwill and Tax Lease Cases
- Environmental Taxes and the Dutch NOx and British Aggregates Cases
- Parafiscal Levies and Hypothecation of Tax Measures
- Best Practice: Application of State Aid Rules to Tax Measures in the Hungarian Practice
