EU Competition policy, State aids and taxation systems

Funder

Ministry of Local Government and Labour, Norway

Start year

1996

End year

1997

The project involved an analysis of the treatment of tax measures under EU Competition policy, focusing on the distinction between State aids and general measures. In particular, it identified a number of tax advantages that had not hitherto been classified as aid by the Commission. It also provided an overview of the mechanisms put in place by Member States to honour their obligations to notify State aid to the Commission, in advance of implementation.