Фискална държавна помощ
Fiscal State Aid

Summary/Abstract: The rules on limiting the use of State aid apply to all EU members. The purpose of the State aid regime is to prevent governments from granting financial privileges to beneficiaries in a way that may distort competition. Types of State aid can be distinguished according to different criteria. For the purposes of this Article, the form in which the aid is granted is of interest. If we look at the four State aid elements in the context of taxation, it can be seen that it is surprisingly easy for the tax measure to meet the criteria governing State aid. The granting of preferential tax regimes to individual undertakings does not constitute a real public resource, whether granted directly or not by the beneficiary. But the very fact that the state renounces a certain income is deprivation of a public resource that could be distributed and used, for example in a general way. The lack of a real transfer of funds from the State to the beneficiary does not mean that the tax concessions do not meet the criteria that a public support must meet in order to qualify as State aid.

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