Exemptions from Product-Specific Taxes* Tax exemptions do not constitute State aid when they aim to induce change in the behaviour of consumers, when they distinguish between harmful products and non-harmful products and for reasons of administrative simplicity. Introduction In the past two weeks, an article was published in two parts criticising the judgments of the Court of Justice in three cases of environmental taxes in Spain for not demanding a rigorous standard of proof for the justification of exemptions from such taxes. This article reviews a meticulous Commission decision on exemptions from an Irish tax on sweetened drinks (decision SA.45862) [1]. This decision stands out for the thoroughness of its assessment and the rigour of the justification by the Irish authorities
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The EU Commission finds that an Irish tax exemption aimed at changing consumer behavior concerning harmful sweetened drinks is not State aid
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