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Danish Water Tax Exemption
A selective tax reduction does not constitute State aid if it does not confer an advantage that is proportionately larger than the magnitude of the tax reduction. A complete exemption of insignificant amounts of the taxable volume can be justified on the grounds of reducing administrative burden.
Member States enjoy wide discretion to levy taxes on individual goods and services. And they do so primarily for two reasons: to raise revenue and to discourage consumption of goods and services such as tobacco, alcohol, gambling, sugar, fossil fuel or extractive activities. However, despite the amplitude of discretion afforded to them by the Treaty on the Functioning of the EU, Member States still have to comply with State aid rules.
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