Energy taxation and key legal concepts in the EU State aid context: looking for a common understanding energy tax incentives and the GBER regime
SKU: 9788416477272
: Derecho, DOCUMENTOS DE TRABAJO
Etiquetas: environmental aid, GBER, tax benefits, tax incentives, tax refief
Autor: English, Joachim;
ISBN: 978-84-16477-27-2
Número de páginas: 50
Año de publicación: 2015
5,00€
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Descripción
Energy tax benefits and incentives are pervasive in the tax systems of EU Member States. However, the current GBER regime for energy tax relief measures does not strike a reasonable balance regarding the need of ex ante State aid control of such tax relief measures. This article critically analyzes the current regime and discusses possible improvements.
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