000			01475nab a2200241 c 4500
999			_c150670 _d150670
003			ES-MaIEF
005			20250428082759.0
007			ta
008			250428t2025 ne ||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_954309 _aFuruseth, Eivind
245	1	4	_aThe green transition _btax incentives and state aid _c Eivind Furuseth
520			_aThe article analyses the EU and European Economic Area (EEA) Member States’ leeway under the state aid rules in Article 107 Treaty on the Functioning of the European Union (TFEU) and Article 61 EEA Agreement regarding the use of tax incentives to promote the green transition for which they currently have a more significant amount of discretion than before for doing so. There is an increased focus on the environment in the EU and the EEA, and the analysis proves that this would most likely entail that some tax incentives that would have been considered as unlawful under Article 107 TFEU/Article 61 EEA Agreement only a few years ago would currently be considered as compatible with the state aid rules.
650		4	_932236 _aAYUDA ESTATAL
650		4	_948644 _aUNION EUROPEA
650		4	_947462 _aINCENTIVOS FISCALES
650		4	_947492 _aMEDIO AMBIENTE
650		4	_947460 _aIMPUESTOS
650		4	_950224 _aDESARROLLO ECONOMICO
650		4	_949639 _aDESARROLLO SOSTENIBLE
773	0		_9173354 _oOP 2141/2025/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 53, n.3, March 2025, p. 222-233
942			_cART