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| Author: | Pinto, C. |
| Title: | EC state aid rules and tax incentives: A U-turn in Commission policy ? (Part II) |
| Journal: | European Taxation
1999 : SEP, VOL. 39:9, p. 343-354 |
| Index terms: | EUROPEAN UNION TAX POLICY |
| Language: | eng |
| Abstract: | In part II on EC provisions, it is concluded that an analysis of recent Commission statements and actions clearly shows that the Commission has changed its policy as to the assessment on the compatibility of tax incentives with the EC Treaty state aid rules. Part I is published in European Taxation no. 8, 1999. |
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