2012•Lund University Publications Student Papers (Lund University)Open access
To what extent are tax incentives for research & development compatible with European Union Law?
Tobias Bornemann
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Abstract
The paper deals with the question to what extent tax incentives especially designed to promote research and development are compatible with European Union Law. Therefore tax incentives are analysed with special regard to the Fundamental Freedoms and the State aid provision. It can be found that legislators have three basic possibilities given by European Union Law, which differ in the freedom of design of the tax incentive.
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