Aiuti fiscali e Paesi Baschi

Abstract

The author, after delimiting the relations between the European Union and the Basque Country, defines the notion of fiscal aid and sustains that the prohibition of State aid is applied to fiscal benefits, approved by any state, regional or local authority, and also to those approved in the Basque Country. The prohibition is a matter of principle and, under certain conditions, exceptions have been foreseen matters of regional aid, which could be applied to the Basque experience. Such financial assistance can constitute instruments of disloyal competition between States, and even some Basque measures have been included in the code of conduct.