POREZ KAO INTEGRALNI DEO DRŽAVNE POMOĆI U PRAVU KONKURENCIJE EVROPSKE UNIJE
THE TAX AS AN INTEGRAL PART OF STATE AID IN THE EUROPEAN UNION COMPETITION LAW

Summary/Abstract: State aid is any economic benefit that undertaking receives directly or indirectly through State resources in the absence of normal market conditions. As opposed, taxes are public revenues. Since they are not public but business costs, according to ECJ judgment in Streekgewest case, taxes regularly do not fall under European Union State aid Law provisions. Only exceptionally taxes might be the subject of State Aid scrutiny if they form an integral part of a State aid measure. A tax form an integral part of State aid measure if it is hypothecated to the State aid measure under the relevant national rules. A tax is hypothecated to the State aid measure if both tax constitutes the method of State aid financing and the amount of revenue levied from the tax has a direct impact on the amount of the aid.

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