The EC Rules on Fiscal State Aid -an imperfect instrument in the work against harmful tax competition
The EC provisions on fiscal State aid have since 1997 become an important part of the work against harmful tax competition. The application of the State aid rules to harmful measures is a reversal of the common direction of aid (i.e. leading to preferential tax treatment). This creates several interest-ing legal problems, for example if these rules provide a suitable method to tackle harmful tax c
