A review of the pre and post COVID–19 State aid rules in the area of R&D&I

Crónica Tributaria

Elizabeth Gil García¹ 

[1] Universidad de Alicante;

关键词: state aids;    tax incentives;    r&d&i;    covid-19;   

DOI  :  10.47092/CT.20.2.3

来源: DOAJ

【 摘 要 】

This contribution aims to bring clarity about the existing R&D&I State aid rules, being focused on R&D&I tax incentives as a form of State aid. Even if they may fall into the scope of art. 107(1) of the Treaty on the Functioning of the European Union (TFEU), a justification for their compatibility with the internal market can be found on art. 107(3) TFEU. Thus, the author explores both the GBER and the R&D&I Framework to determine the criteria for the compatibility of R&D&I tax incentives. Finally, as the Commission has approved temporary State aid rules for R&D related to COVID–19, a special reference to the temporary measures and its relationship with the existing State aid rules in the area of R&D&I will be made.

【 授权许可】

Unknown