Regime dos Auxílios Estatais em Matéria Tributária no Âmbito da União Europeia e sua Interpretação pela Comissão Europeia e pela CJUE

seria o Fim da Autonomia dos Estados-membros em Matéria de Política Fiscal?

Abstract

The present paper deals with the state aid regime in tax matters under the European Union law. Initially we will analyze the conditions that need to be filled out for the characterization of an advantage as a state aid citing various precedents from the Court of Justice of the European Union, which demonstrate how the state aid regime limits Member States’ fiscal autonomy. After, we will focus on the procedure used by the European Commission to assess an existing or a newly submitted state aid and their consequences. Finally, we will see how state aids impact Member States’ fiscal policy and taxpayers, as well as some issues that remain yet to be decided.