Fiscal Autonomy, Investment Funds and State Aid: A Follow-Up

European Taxation, pp. 369-374, July 2009

14 Pages Posted: 23 Nov 2009

See all articles by Raymond Luja

Raymond Luja

Maastricht University - Department of Tax Law

Date Written: July 1, 2009

Abstract

In this paper the author discusses the continuously developing area of State aid. In particular, the article focuses on the application of the European Union's State aid rules towards autonomous regions and investment funds.

A March 2009 decision of the European Court of First Instance (CFI) has changed the level playing field for tax schemes available to specialised investment entities like green funds and real estate investment funds (REITs). Moreover attention will be given to the introduction of new tax systems serving as future benchmarks for state aid review, based on the CFI's Gibraltar decision of December 2008. (This decision is currently under review by the European Court of Justice.)

Keywords: Investment Funds, European Union, State Aid, Regional Policy

JEL Classification: H25, O16, R50

Suggested Citation

Luja, Raymond, Fiscal Autonomy, Investment Funds and State Aid: A Follow-Up (July 1, 2009). European Taxation, pp. 369-374, July 2009. Available at SSRN: https://ssrn.com/abstract=1511811

Raymond Luja (Contact Author)

Maastricht University - Department of Tax Law ( email )

PO Box 616
Maastricht, 6200 MD
Netherlands

HOME PAGE: http://www.maastrichtuniversity.nl/web/Profile/raymond.luja.htm

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