O pojmu poreske državne pomoći u pravu Evropske Unije i uticaju na srpsko pravo
On The Notion Of Fiscal State Aid In The EU Law And Its Impact On Serbia’s Law

Summary/Abstract: A measure will be considered as State aid if through the transfer of State resources to recipients selectively grants an economic advantage and thereby distorts competition and affects trade between countries. In the paper certain aspects of State aid in the form of public revenue reduction have been analysed. The authors research each of the elements of the definition of the fiscal State aid corroborating the analysis by relevant ECJ jurisprudence. They also point out that selective tax measures can simultaneously infringe both the rules on fundamental freedoms from TFEU and State aid law. The effects of the EU law on Serbian fiscal State aid law have been depicted throughout the paper.

• Details
• Contents