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.
The participants will be actively involved in the training. The sessions will combine presentations, case studies and discussion on practical problems. You will have ample
opportunities to present your own problematic issues and discuss them with the speakers and participants from
other Member States.
Just send to us your cases and questions in advance! We will forward them to our speakers, who will include your issues in the programme and answer them during the training. All information concerning such problems and
cases will be treated confidentially.
Who should participate?
• Experts from the State Aid Monitoring Offices
• Public officials involved in design and implementation of tax measures:
• Ministries for Finance
• National and regional fiscal and tax
• Regional governments
• Fiscal and legal experts from the National Banks
• Lawyers and consultants specialized in public affairs
• Learn about the rules and principles applying to direct taxation while assessing the compatibility of fiscal aid with the internal market
• Get a detailed overview of the most important Commission decisions on State aid and taxes
• Acquire in-depth knowledge on relevant case law in this regard
• Analyse your problems and discuss your individual questions with acknowledged experts
Participants will receive extensive materials
• All presentations shown during the training (inclusive online access to all presentations after the training)
• Confirmations of participation
• Selection of corresponding journals published by Lexxion
• Fundamental Principles and Application of State aid rules to fiscal measures
• Review of Business Tax Measures: Aspects relating to International Taxation
• Corporate Taxation and Material Selectivity
• Transfer Pricing and the Arm´s Length Principle
• Case Studies:
• The Fiat Luxembourg Tax Ruling
• Spanish Good Will (World Duty Free) & Tax Lease Cases
• Product-specific and Environmental Taxes:
• Environmental taxes and the Dutch Interest NOx case and British Aggregates cases
• Parafiscallevies and turnover taxes
• Procedures & Best Practice -Application of State aid rules to tax measures in Hungary