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Event
24 Nov 2014
Internal Market

Training: State Aid for Fiscal Measures

2-day intensive training on the concept of State aid for tax measures, regulations applicable for the fiscal sector and relevant case law

State aid in form of tax measures and exemptions differs from classical subsidies-based aid. In the absence of explicit State aid regulation for fiscal measures, the general State aid rules and principles apply, under consideration of the relevant case law. The Commission’s practice and the Courts’ jurisprudence being in constant evolution, the assessment of potential State aid constitutes a peculiar challenge for practitioners dealing with the design and implementation of fiscal policies.Our two-day intensive training on State aid in form of tax measures combines the presentation of rules and principles applying to direct taxation with an assessment of the compatibility of fiscal aid with the internal market, and with an in-depth analysis of most significant cases and Commission decisions.Thematic scopeGeneral Principles of the Application of State Aid Rules to Fiscal MeasuresReview of the Concept of Selectivity and its Application to Tax MeasuresThe Commission 1998 Communication on Direct TaxationThe Dutch Interest Box CaseThe Spanish Goodwill and Tax Lease CasesEnvironmental Taxes and the Dutch NOx and British Aggregates CasesParafiscal Levies and Hypothecation of Tax MeasuresBest Practice: Application of State Aid Rules to Tax Measures in the Hungarian PracticeThe training will conclude with an interactive problem solving session with case studies and discussion on problems raised by the participants

When

24 Nov 2014 @ 09:00 am

25 Nov 2014 @ 06:00 pm

Duration: 1 days, 9 hours


Where

Management Center Europe

Rue de l'Aqueduc 118

Belgium


Language

English en


Organised by

Lexxion Publisher (deactivated)

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