In July 2021, the Fundación Impuestos y Competitividad published this work, the result of an extensive effort of several months by officials of the European Commission, university professors and several professionals from the firms that make up the board of trustees, with a broad vision on the subject, derived from their specialization in Tax Law, but also in Public International Law and Competition Law.
This vision, from different perspectives, is reflected in the content and structure of the book, which covers a wide variety of issues on the subject; with an abstract vision, but also with particular attention to those State aid cases that have had in recent years a greater impact on Spanish business activity, with the European Commission declaring the consideration of State aid for various rules of our tax system.
The book, after an initial prologue, is structured in five parts:
- selectivity analysis
- introduction and general matter,
- evolution of the “post-BEPS” aid regime,
- procedural aspects and
- impact of Covid-19 on the regime.
All this is rounded off with a final chapter (XIV) of general conclusions, which summarizes the entire work.
The Board of Trustees of the Foundation is particularly satisfied with the outcome of this project, which has combined retrospective analysis with a focus on current developments, such as the issue of public aid linked to COVID 19, whose consideration from the point of view of State aid has been in the news in recent months and should be an aspect of continued interest in the near future, subjecting the national measures approved by each EU Member State and their compatibility with the provisions of the Treaty on the Functioning of the Union, and in particular the rules on competition, to obligatory scrutiny.