Fiscal State Aid and the role of National Judges within the EU Commission's Modernization Programme (Fiscal State Aid).

This project aims at guaranteeing a higher level of knowledge as well as more awareness amongst national tax judges on the issues concerning fiscal state aids. In particular, improvement of knowledge will be guaranteed by focusing on the Modernization Programme developed by the EU Commission, . Emphasis will be put on the importance of a correct and effective application of EU law in matters of fiscal state aid – with particular reference to both the notion of fiscal state aid as developed by the EU Court of Justice and national recovery procedures (including enforcement by national judges).National tax judges will, therefore, be updated on the amendments to both the Block Exemption Regulation and the de minimis Regulation, within the context of the Modernization Programme. The role of national tax judges as EU judges – when assuring the correct application of the above-mentioned Regulations (with the possibility of referring cases to the EU Court of Justice) will be emphasised and analysed. .

Keywords:FISCAL LAW

Disciplines:Law, Other law and legal studies

Project type:Collaboration project