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To what extent are tax incentives for research & development compatible with European Union Law?

Bornemann, Tobias LU (2012) HARN60 20121
Department of Business Law
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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author
Bornemann, Tobias LU
supervisor
organization
course
HARN60 20121
year
type
H1 - Master's Degree (One Year)
subject
keywords
tax incentives, R&D, EU Law, Tax Law, European Tax Law, International Tax Law
language
English
id
2544593
date added to LUP
2012-06-21 14:31:16
date last changed
2012-06-21 14:31:16
@misc{2544593,
  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.}},
  author       = {{Bornemann, Tobias}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{To what extent are tax incentives for research & development compatible with European Union Law?}},
  year         = {{2012}},
}