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Intellectual Property, Taxation and State Aid law

Brokelind, Cécile LU (2016) Taxation and EU State Aid Law: Current practice and Policy Issues In MPI studies in Tax Law and Public Finance 6. p.221-245
Abstract
This contribution on Intellectual Property, Taxation and State Aid Law investigates whether some tax incentives for Research and Development—and Innovation (R&D or R&D&I) adopted by EU Member States are in line with the legal framework of State Aid rules in the context of the EU policy objectives and of article 179 TFEU. The main issue is to know whether output tax incentives such as Patent Box regimes could be considered as selective State aid by the ECJ. The chapter considers this issue both prior to any amendments suggested by the OECD BEPS Action 5, and after potential implementation of the modified nexus approach. The result of this investigation shows that some features of the patent box regimes could trigger the... (More)
This contribution on Intellectual Property, Taxation and State Aid Law investigates whether some tax incentives for Research and Development—and Innovation (R&D or R&D&I) adopted by EU Member States are in line with the legal framework of State Aid rules in the context of the EU policy objectives and of article 179 TFEU. The main issue is to know whether output tax incentives such as Patent Box regimes could be considered as selective State aid by the ECJ. The chapter considers this issue both prior to any amendments suggested by the OECD BEPS Action 5, and after potential implementation of the modified nexus approach. The result of this investigation shows that some features of the patent box regimes could trigger the application of article 107 (1) TFEU. Additionally, a notification under the State aid modernization rules would not lead to a positive decision as several doubts remain on how output tax incentives such as Patent box regimes remedy the market failures for which a State aid is granted, i.e. increasing R&D&I in the EU (and not in one Member State only). (Less)
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author
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
in
MPI studies in Tax Law and Public Finance
editor
Richelle, Isabelle ; Schön, Wolfgang and Edoardo, Traversa
volume
6
pages
221 - 245
publisher
Springer
conference name
Taxation and EU State Aid Law: Current practice and Policy Issues
ISSN
2196-0011
ISBN
978-3-662-53054-2
DOI
10.1007/978-3-662-53055-9
language
English
LU publication?
yes
id
281f5ecf-6587-400f-8c86-1ca874c085c3 (old id 8147676)
date added to LUP
2015-11-02 14:48:19
date last changed
2016-11-11 09:12:15
@misc{281f5ecf-6587-400f-8c86-1ca874c085c3,
  abstract     = {This contribution on Intellectual Property, Taxation and State Aid Law investigates whether some tax incentives for Research and Development—and Innovation (R&D or R&D&I) adopted by EU Member States are in line with the legal framework of State Aid rules in the context of the EU policy objectives and of article 179 TFEU. The main issue is to know whether output tax incentives such as Patent Box regimes could be considered as selective State aid by the ECJ. The chapter considers this issue both prior to any amendments suggested by the OECD BEPS Action 5, and after potential implementation of the modified nexus approach. The result of this investigation shows that some features of the patent box regimes could trigger the application of article 107 (1) TFEU. Additionally, a notification under the State aid modernization rules would not lead to a positive decision as several doubts remain on how output tax incentives such as Patent box regimes remedy the market failures for which a State aid is granted, i.e. increasing R&D&I in the EU (and not in one Member State only).},
  author       = {Brokelind, Cécile},
  editor       = {Richelle, Isabelle  and Schön, Wolfgang and Edoardo, Traversa},
  isbn         = {978-3-662-53054-2},
  issn         = {2196-0011},
  language     = {eng},
  month        = {11},
  pages        = {221--245},
  publisher    = {ARRAY(0x9990050)},
  series       = {MPI studies in Tax Law and Public Finance},
  title        = {Intellectual Property, Taxation and State Aid law},
  url          = {http://dx.doi.org/10.1007/978-3-662-53055-9},
  volume       = {6},
  year         = {2016},
}