How should fiscal state aid issues be addressed where the national tax provisions creating the aid are not based on a simple exemption from a standard rate but arise from differential rate regimes and asymmetric taxes? A case currently before the Swedish courts illustrates that this type of case raises fundamentally different issues and may require a different solution when it comes to recovery. Such cases are not so much exceptional as reflect a different category of cases raising different considerations. The principled answer may therefore in some cases be to reverse the aid by repaying the competitor.
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How should fiscal state aid issues be addressed where the national tax provisions creating the aid are not based on a simple exemption from a standard rate but arise from differential rate regimes and asymmetric taxes? A case currently before the Swedish courts illustrates that this type of case raises fundamentally different issues and may require a different solution when it comes to recovery. Such cases are not so much exceptional as reflect a different category of cases raising different considerations. The principled answer may therefore in some cases be to reverse the aid by repaying the competitor.
If you are not a subscriber, subscribe now to read this content.
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