Special Tax Treatment to Alleviate Structural Disadvantages* Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure that falls within the scope of Article 107(1). Introduction Member States use taxes not just to raise revenue but also as instruments of public policy. They impose taxes on activities they want to discourage [e.g. smoking, driving] and they relieve from taxes activities they want to encourage [e.g. regional investment]. There is nothing intrinsically wrong with the use of taxation to achieve wider public policy objectives. In fact, most economists would argue that taxation is one of the most efficient policy instruments because it gives the right incentives to market operators. However, the moment a tax
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The EU Commission finds that Greek tax measures that benefit a container terminal are incompatible with State aid rules (Piraeus / Cosco)
*Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no relationships with a party or related third party. Article will need e-Competitions Board approval before publication.
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