A review of the pre and post COVID–19 state aid rules in the area of R&D&I

  1. Elizabeth Gil García
Zeitschrift:
Crónica tributaria

ISSN: 0210-2919 2695-7566

Datum der Publikation: 2020

Nummer: 175

Seiten: 93-116

Art: Artikel

DOI: 10.47092/CT.20.2.3 DIALNET GOOGLE SCHOLAR lock_openOpen Access editor

Andere Publikationen in: Crónica tributaria

Ziele für nachhaltige Entwicklung

Zusammenfassung

This contribution aims to bring clarity about the existing R&D&I State aid rules, being focused on R&D&I tax incentives as a form of State aid. Even if they may fall into the scope of art. 107(1) of the Treaty on the Functioning of the European Union (TFEU), a justification for their compatibility with the internal market can be found on art. 107(3) TFEU. Thus, the author explores both the GBER and the R&D&I Framework to determine the criteria for the compatibility of R&D&I tax incentives. Finally, as the Commission has approved temporary State aid rules for R&D related to COVID–19, a special reference to the temporary measures and its relationship with the existing State aid rules in the area of R&D&I will be made.

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