Lokalne władztwo podatkowe a unijne zasady udzielania pomocy publicznej przedsiębiorcom

• Autorzy: Marek Kalinowski
• Języki publikacji: PL

Abstrakty

EN

According to article 107 (1) of the Treaty "any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the common market". To be termed aid, a measure must satisfy the four criteria set out in the article. One of them is the selectivity criterion. The Author concentrates on the selectivity issue. He analyzes if the selectivity criterion is satisfied if a reduction of a tax burden does not extend to the entire territory of a Member State also in the case where that reduction is introduced by devolved or autonomous regions which apply throughout their jurisdiction and are not sectorally specific. Author claims that differentiation of the tax burden in a defined geographic area of a Member State may be the result of three types of events. First, it can be result of the autonomous and unilateral decision of the central government of a Member State. Such a measure is clearly selective, as taken by a single body applying only to part of the geographical territory within its competence. It may be also the result of the local authorities decision who have the autonomous power to set for example the tax rate or the tax relief for their geographical jurisdiction. Measures taken by a local authority pursuant to these powers that apply generally throughout its jurisdiction are not selective within the meaning of Article 107 (1) Treaty – even if one authority adopts lower tax rates than all the rest, provided that all local authorities at a particular level (regions, districts or others) have the same kind of power. Finally, a tax burden lower than the national tax burden, decided upon by a local authority and applicable only within the territory of that local authority does not constitute State aid within the mining of Article 107 (1) Treaty if that local authority is institutionally, procedurally and economically autonomous from the central government of the Member State.

Słowa kluczowe

EN

local power, state aid, tax law

• Wydawca: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Czasopismo: Kwartalnik Prawa Podatkowego
• Rocznik: 2012
• Numer: 1
• Strony: 79-93

Twórcy

autor

Marek Kalinowski