Brussels, 6 July 2018 .
The European Commission has opened an in-depth investigation to examine whether Portugal has applied the Madeira Free Zone regional aid scheme in conformity with the 2007 and 2013 Commission decisions approving it. If the answer to any of the questions is ‘no’, it is unlikely that the support is state aid. European Commission - Press Release details page - European Commission - Press release Brussels, 8 January 2019 The European Commission has proposed, in two separate decisions, that Italy and Spain align their taxation of ports with State aid rules.
The State aid Temporary Framework is based on Article 107(3)(b) of the EU Treaty (TFEU) to remedy a "serious disturbance in the economy of a Member State". State aid: Commission opens in-depth investigation into tax exemptions for companies in the Madeira Free Zone. The State Aid (EU Exit) Regulations 2019.
State aid is governed by the Treaty on the Functioning of the European Union (TFEU). These rules say that the European Commission must give prior clearance to any state aid, and that countries must not grant the aid until it is cleared by the Commission.
Tax exemptions for the Catholic Church in Spain may constitute unlawful State aid if and to the extent to which they are granted for economic activities An agreement between Spain and the Holy See dating from before Spain’s accession to the European Communities provides for various tax exemptions for the Catholic Church. If the answer to all the questions is ‘yes’, the support is likely to be state aid. Made *** Coming into force in accordance with regulation 1(1) The Secretary of State makes these Regulations in exercise of the powers conferred by section 8(1) of, and paragraph 21 of Schedule 7 to, the European Union (Withdrawal) Act 2018. State Aid advisers are also available to provide advice to public bodies on how to design schemes to avoid state aid or to be state aid compliant and how best to respond to complaints made about aid granted.
In particular, the Commission … In the first instance you may wish to consult the guidance set out on the BIS State Aid …
About state aid. Tax exemptions do not constitute State aid when they aim to induce change in the behaviour of consumers, when they distinguish between harmful products and non-harmful products and for reasons of administrative simplicity.
Exemptions from state aid You will need to keep a record of how you reached your decision for 10 years in case the European Commission decides to investigate. The Commission remains committed to ensure a level playing field across the EU in this key economic sector. State aid is a European Commission (EC) term which refers to forms of public assistance given on a discretionary basis which have the potential to distort competition and affect trade between Member States of the European Union.
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