000			01881nab a2200229 c 4500
999			_c142518 _d142518
003			ES-MaIEF
005			20200907155442.0
007			ta
008			200907s2020 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041	0		_aspa
100			_926850 _aLuja, Raymond H.C.
245	0	0	_aEU fiscal state aid rules and COVID-19 _bwill one survive the other? _c Raymond Luja
260			_c2020
504			_aBibliografía
520			_aIn order to facilitate tax relief to deal with the ramifications of the Corona virus, the European Commission temporarily eased the EU’s state aid framework. This contribution will provide a first glance of some of the tax-related measures taken both within and outside of the scope of state aid rules. Their range is wide, from tax filing and payment deferrals to changes to personal and corporate income taxes, VAT and property taxes. Some Member States still struggle with the remaining requirements not to provide tax advantages (other than deferrals) to companies already in financial difficulty before the COVID-19 lockdowns and with handling fiscal years ending after 2020. As for umbrella aid schemes that do not yet specify which measures will be taken but just serve to get approval based on a certain budget, the author suggests to provide a block exemption to reduce the need for prior notification to the Commission. Once government efforts to deal with sudden income loss, liquidity and solvency issues move to stimulating economic recovery, other policy objectives (like the Green Deal) might also enter the equation when companies apply for financial support.
650		0	_967999 _aCORONAVIRUS
650			_aIMPUESTOS _947460
650			_aUNION EUROPEA _948644
773	0		_9162938 _oOP 2141-B/2020/4 _tEC Tax Review _w(IEF)124968 _x0928-2750 [print] _gvolume 29, issue 4, august 2020, p. 147-157
942			_cART