A review of the pre and post COVID–19 State aid rules in the area of R&D&I
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...
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| Format: | Article |
| Language: | English |
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Instituto de Estudios Fiscales
2020-06-01
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| Series: | Crónica Tributaria |
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| Online Access: | https://www.ief.es/vdocs/publicaciones/1/175/3.pdf |