The EU Court of First Instance rules that fiscal aid granted by Spanish region to a company active in the manufacturing of tin capsules, constitutes illegal State aid (Diputación Foral de Alava v. Commission)

"Business taxation distorting the Common market – An important ruling on State aid by the Court of First Instance"*1. Introduction The question of state aids in form of tax measures has never been as pressing as in the present. After the completion of the single market and the liberalisation of capital movements, followed by the consolidation of national budgets, the economic and monetary union has finally culminated in the single currency. This high degree of harmonisation, however, makes the European market all the more vulnerable to the distortive effects of state aids. Together with the enterprises they host, Member States and regions and other local entities find themselves exposed to an unprecedented degree of competition, affecting both profits and revenue incomes. While the

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Authors

Quotation

Adolfo Barbera Del Rosal, Jan Kleinheisterkamp, The EU Court of First Instance rules that fiscal aid granted by Spanish region to a company active in the manufacturing of tin capsules, constitutes illegal State aid (Diputación Foral de Alava v. Commission), 6 March 2002, e-Competitions Bulletin March 2002, Art. N° 38940

Visites 101

All issues

  • Latest News issue 
  • All News issues
  • Latest Special issue 
  • All Special issues