Projects | State aid

Open book

European state aid law is a unique challenge. It protects and sustains the European single market and in doing so it has a particular impact on national tax laws. A growing Europeanisation of national tax laws can be noted, whereby the tension between harmonisation and fiscal sovereignty of the Member States increases.

In a self-contained volume of the Heidelberg Working Papier Series on Public Finance and Tax Law (HFSt), a group    of authors therefore devote themselves to European state aid law. The starting point for the contributions is a self-created chart with acts of German tax law that potentially conflict with state aid law. At this juncture the problematic areas of the separate acts, as well as an own statement concerning a violation against Article 107(1) TFEU and possible justifications, are carved out.

The Heidelberg Working Papier Series on Public Finance and Tax Law are available online in full text here (German). The volume on state aid law has been published in autumn 2018.