Martin Lyčka

The EU law of State Aid in Tax Matters – the Defense by the General Logic of the Tax System

Jurisprudence 8/2013 Section: Articles Page: 16-22

Keywords: state aid, European law, taxes, general logic

Abstract: Decisions of the European Commission and judgments of the Court of Justice of the European Union relating to State Aid have originated a number of legal doctrines that either party to a proceedings for infringment of the State Aid rules may seek to rely upon. One of these doctrines is the general logic of the national tax system. The rationale behind this argument is that as long as a certain type of taxation or a tax exemption are deeply embedded in the national tax system their application cannot be considered a State Aid within the meaning of Article 107(1) TFEU.