Overview
State aid in the form of tax measures and exemptions differs from classical subsidies-based aid. In the absence of explicit State aid regulation for fiscal measures, general State aid rules and principles apply, in accordance with relevant case law. As the Commission’s practice and the Courts’ jurisprudence are 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 the 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 scope

• General Principles of the Application of State Aid Rules to Tax Measures
• Article 107(1) TFEU and Tax Measures
• Review of the Concept of Selectivity and its Application to Tax Measures
• The 2016 Notice on the Notion of State Aid: Aspects Relating to Direct Business
• The Current Investigations
• The Spanish Goodwill and Tax Lease Cases
• Environmental Taxes and the NOx and British Aggregates Cases
• Parafiscal Levies and Hypothecation of Tax Measures
• Best Practice: Application of State Aid Rules to Tax Measures in the Hungarian Practice

• The training will conclude with an interactive problem-solving session where case studies and your questions and concerns will be discussed.

Methodology

This training will provide you with a solid understanding of State aid rules applicable in the transport sector illustrated by practical examples of transport funding. A special focus will be laid on best practice and case analysis.

You are invited to send your questions to us beforehand to make sure that the problems you are dealing with will be addressed during this training.

Focus group
1) Experts from the State Aid Monitoring Offices

2) Public officials involved in design and implementation of tax measures:

• Ministries for Finance
• National and regional fiscal and tax authorities
• Regional governments

3) Fiscal and legal experts from the National Banks

4) Lawyers and consultants specialised in public affairs