Justification of a Tax Exemption
Prevention of excessive taxation may justify tax exemption. Prevention of abuse may justify limits to […]
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Tax Inseparably Linked to State Aid
Taxes which are inseparably linked with an aid measure are assessed together with the aid […]
Selectivity Can Exist at Different Levels: The Case of the Spanish Tax Lease System
A tax measure may be selective in relation to both intermediate and final beneficiaries. An […]
Exemptions from Product-Specific Taxes
Tax exemptions do not constitute State aid when they aim to induce change in the […]
5 most read articles by Phedon Nicolaides in 2016
Questions around selectivity of tax measures, the private creditor test, the new Commission Notice on […]
Ever wondered how Lexxion Seminars are like? Read this Summary of “State Aid in Tax Measures”
The following is a summary of the main points that were presented and the issues […]
Belgium’s Alternative Tax Regime for the Diamond Sector
Alternative tax regimes do not provide State aid as long as they raise the amount […]
Commission Notice on the Notion of State Aid: Part II – Advantage and Selectivity
This is the second article in a series of three that reviews the Commission’s Notice […]
How to Determine the Selectivity of a Tax Measure
A tax exception is normally a selective measure. However, exceptions which are open to all […]
Summary of Lexxion Seminar: State aid for Tax Measures on 26-27 October 2015, Brussels
The following is a summary of the main points that were presented and the issues […]