WTO law and state and law on energy tax reliefs : common grounds and differences
(2017) State Aids, Taxation and the Energy Sector — ISBN: [978-84-9135-353-9], p. 401-410, published
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- Abstract
- This Chapter analyses energy tax reliefs from the perspective of EU State aid law and WTO provisions surrounding subsidies. The objective is to determine the room of manoeuver left to EU and WTO Member States when adopting such tax reliefs. This article takes a legal perspective on energy tax reliefs and does not take a stance on whether they are justi ed from an economic viewpoint. A legal comparative analysis of energy tax reliefs is useful for two main reasons. First, by comparing how EU and WTO law consider environmental and/or energy policy objectives in their provisions surrounding State aid and subsidies, this article permits to highlight the features in each legal regime which encourage (or discourage) the adoption of energy tax reliefs. Second, this contribution helps to clarify whether EU Member States, in the process of establishing energy tax reliefs, need to pay attention to additional requirements under WTO law, besides the ones established by EU State aid law2. A preliminary section sets the context of the research question, by clarifying the concept of «energy tax reliefs» and highlighting the different legal provisions –aside EU State aid law and WTO law surrounding subsidies– that also constrain Member States in adopting energy tax reliefs. The rst section provides a general overview of the common grounds between the concepts of State aid and subsidy. Then, the second section compares the two regimes as far as the speci c case of energy (environmentally-related or not) tax reliefs are concerned.
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Pirlot, A. (2017). WTO law and state and law on energy tax reliefs : common grounds and differences. In Marta Villar Ezcurra (ed.), State Aids, Taxation and the Energy Sector (p. p. 401-410). Thomas Reuters Aranzadi. https://hdl.handle.net/2078.5/179860