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

Elizabeth Gil García ()
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Elizabeth Gil García: Universidad de Alicante

Crónica Tributaria, 2020, vol. 175, issue 2, 93-116

Abstract: 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.

Keywords: State aids; tax incentives; R&D&I; COVID–19 (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:hpe:crotri:y:2020:v:175:i:2:p:93-116

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