Assessing the Standard of Proof in Fiscal State Aid

2019 ◽  
Vol 18 (4) ◽  
pp. 447-457
Author(s):  
B. Pérez Bernabeu
Keyword(s):  
State Aid ◽  
Standard Of Proof ◽  
Fiscal State

Fiscal State Aid: On Tax Exemptions and Reimbursement of Taxes

2007 ◽  
Vol 9 ◽  
pp. 481-505
Author(s):  
Philipp Werner
Keyword(s):  
European Commission ◽  
State Aid ◽  
National Courts ◽  
Tax Exemptions ◽  
Fiscal State

Fiscal state aid is an important aspect of state aid law. Aid granted though fiscal measures accounted for more than 40 per cent of aid granted in 2003–5. According to a recent study, allegations that fiscal measures constitute illegal aid account for more than 50 per cent of state aid cases before national courts. The European Commission and European as well as national courts are thus increasingly being called upon to consider the extent to which state aid rules apply to fiscal measures.

Fiscal State Aid: On Tax Exemptions and Reimbursement of Taxes

2007 ◽  
Vol 9 ◽  
pp. 481-505
Author(s):  
Philipp Werner
Keyword(s):  
European Commission ◽  
State Aid ◽  
National Courts ◽  
Tax Exemptions ◽  
Fiscal State

Fiscal state aid is an important aspect of state aid law. Aid granted though fiscal measures accounted for more than 40 per cent of aid granted in 2003–5. According to a recent study, allegations that fiscal measures constitute illegal aid account for more than 50 per cent of state aid cases before national courts. The European Commission and European as well as national courts are thus increasingly being called upon to consider the extent to which state aid rules apply to fiscal measures.

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