Global Trends in VAT/GST and Direct Taxes
1. Aufl. 2015
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S. 680I. The notion of State aid
Since the entry into force of the Treaty of Rome, the safeguarding of competition has always played a key role in the establishment of a single internal market in the European Union.
EU competition policy is aimed at ensuring fair competition, functioning markets and a competitive economy within the internal market. State aid control is part of this policy, ensuring a level playing field for all undertakings operating in the single European market by preventing government interventions from distorting trade and competition.
The fundamental provisions concerning the prohibition of State aid in the EU are now laid down in Arts. 107 et seq. TFEU.
In particular, the first paragraph of Art. 107 TFEU provides that:
Save as otherwise provided in the Treaties, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market.
From the wording of this paragraph, it may be inferred that the notion of State aid is very broad. Indeed, it ...