CASE COMMENT: STATE AIDS - STATE AID AND FISCAL ISSUES

Implementation: The ECJ holds the prohibition to implement a tax only applies if the revenue from it is hypothecated to the aid measure at issue (Streekgewest Westelijk Noord-Brabant - Pape)

L’interdiction de mise à exécution ne s’applique à une taxe que s’il existe un lien d’affectation contraignant entre le produit de cette taxe et la mesure d’aide en question

*This article is an automatic translation of the original article in French, provided here for your convenience. Read the original article. ECJ, 13 January 2005, Streekgewest Westelijk Noord-Brabant, case C-174/02 ECJ, January 13, 2005, F.J. Pape, aff. C-175/02 Differences in taxation between Member States may undoubtedly favour or disadvantage certain companies depending on their State of taxation. Companies with a high tax burden generally consider that the low tax rates enjoyed by their competitors lead to genuine distortions of competition and expect the competition authorities to intervene in this respect. Indeed, in recent years, the Commission has made much more frequent use of the State aid provisions of the Treaty to put an end to unjustified tax advantages in favour of

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  • DG COMP (Brussels)

Quotation

Alain Alexis, Implementation: The ECJ holds the prohibition to implement a tax only applies if the revenue from it is hypothecated to the aid measure at issue (Streekgewest Westelijk Noord-Brabant - Pape), 13 January 2005, Concurrences N° 2-2005, Art. N° 1333, p. 82-83

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