Recovery of Incompatible Aid and the Application of General Provisions for the Avoidance of Double Taxation*Introduction The recovery of incompatible State aid has to be carried out immediately and effectively. The Commission gives guidance to the Member State concerned how to calculate the amount of aid to be recovered, but it is ultimately the responsibility of the granting Member State determine as accurately as possible that amount. When the aid is in the form of a grant, the amount of aid to be recovered is easy to calculate: it is the grant plus interest. When the aid is in the form of a tax exemption, it becomes a bit more difficult to calculate the precise amount because it is necessary first to determine the taxable profit and then apply the rate of tax that corresponds to
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The EU Court of Justice issues judgment on the recovery of incompatible State aid which must take into account the possible application of general rules for the avoidance of double taxation (Fossil)
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