Fiscal State aid to promote clean transport Diego Zannoni
By: Zannoni, Diego
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Material type: 
ArticlePublisher: 2018Subject(s): VEHICULOS | AUTOMÓVILES ELÉCTRICOS | CONTAMINACION ATMOSFERICA | INCENTIVOS FISCALES | AYUDA ESTATAL | UNION EUROPEA
In:
EC Tax Review v. 27, Issue 5, October 2018, p. 250-259Summary: The article focuses on the relationship between fiscal and direct incentives and State aid. The author assesses under what conditions fiscal and direct incentives, aiming to promote clean transport, may be exempted from the general prohibition of State aid. He considers the impact of the freedoms of movement on tax legislation. The study concludes highlighting how electric vehicles cannot be axiomatically assumed to have zero CO2 emissions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2018/5-3 (Browse shelf) | Available | OP 2141-B/2018/5-3 |
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| OP 2141-B/2018/5 EC Tax Review | OP 2141-B/2018/5-1 Cross-border loss compensation and EU fundamental freedoms | OP 2141-B/2018/5-2 The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT | OP 2141-B/2018/5-3 Fiscal State aid to promote clean transport | OP 2141-B/2018/5-4 The Polbud-case and new EU company law proposal | OP 2141-B/2018/5-5 Allocation of the burden of proof under the anti-abuse rule of the Parent-Subsidiary Directive according to the most recent ECJ sase law | OP 2141-B/2018/6 EC Tax Review |
Resumen.
The article focuses on the relationship between fiscal and direct incentives and State aid. The author assesses under what conditions fiscal and direct incentives, aiming to promote clean transport, may be exempted from the general prohibition of State aid. He considers the impact of the freedoms of movement on tax legislation. The study concludes highlighting how electric vehicles cannot be axiomatically assumed to have zero CO2 emissions.
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