The EU Perspective (II): The Large Commercial Outlets Tax as an Illegal State Aid (in Spanish)
LOS IMPUESTOS SOBRE LOS GRANDES ESTABLECIMIENTOS COMERCIALES (IGES): UN ANALISIS JURIDOC Y ECONOMICO, pp. 97-118, F. Marcos & F. Sánchez, eds., Thomson-Aranzadi 2005
11 Pages Posted: 23 Jan 2011
Date Written: January 1, 2005
Abstract
Some Spanish regions have recently established a new tax on large commercial malls placed in their territory. This tax can be questioned on several grounds, both legal and economic. This paper examines whether according to EU State aid law the new tax can be deemed an illegal State aid to small and medium commercial shops.
Note: Downloadable document is in Spanish.
Keywords: State Aid, Competition Law, EU Law, Tax, Commercial activity, Malls, Spain
JEL Classification: H25, H73, K34, K21, L81
Suggested Citation: Suggested Citation