Titel: Investitionszulagengesetz (InvZulG ) vom Februar sowie Dezember (Artikel 1 Investitionszulagengesetz — InvZulG ). Dezember (Artikel 1 Investitionszulagengesetz — InvZulG ) B) Investitionszulagengesetz (InvZulG ) vom 7. Dezember C) the results for fiscal year are proof of this. itelligence enjoyed a record- breaking year. our figures (InvZulG – German Investment Subsidy Act) and.

Author: Vudojar Kajijind
Country: Paraguay
Language: English (Spanish)
Genre: Business
Published (Last): 21 September 2010
Pages: 450
PDF File Size: 7.52 Mb
ePub File Size: 1.92 Mb
ISBN: 181-8-83763-659-3
Downloads: 3454
Price: Free* [*Free Regsitration Required]
Uploader: Meztigrel

Kooperationswerke Beck – Hart — Nomos. Economic Principles of State Aid Control. Economic Justification for State Aid Control. Exceptions to the General Ban on State Aid. Appropriate Targeting of State Aid Control. Motives for Granting State Invzulb. Classic Reasons for Market Failure: Alternative Organizing of State Aid Control.

Economic Approach on the Factual Level. Economic Approach on the Justification Level. Economic Problems in Assessing the Effect of Aid. Individual Case Analyses vs.

Extension of the de minimis Regulation. General Block Exemption Regulation. Rescue and Restructuring Guidelines.

Community Framework Research and Development and Innovation. Scope of European law on State aid. Special conditions invvzulg comparison with Articles et seqq. Articles et seqq. EU legal standards with no influence on Articles et seqq. The development of the WTO anti-subsidy rules.

The notion of subsidy under the WTO rules. Possible measures against subsidies. The definition of State aid. General aspects — The effects doctrine. Economic advantage as non- cash benefit without 201 consideration. Granted through State resources. Burden on State resources. Requirements for the existence of a distortion of competition.

Effect on trade between Member States. State aid with social character that is granted to individual consumers. Aid with social character. Aid to make unvzulg the damage caused by natural disasters or exceptional occurrences. Aid granted to the economy of certain areas of innvzulg Federal Unvzulg of Germany affected by the division of Germany. Disadvantages due to division. Repeal by the Council of the European Union.


Changes due to the Treaty of Lisbon. The legal nature of authorizations. How can the Commission decide? Content and effect of the decision. The obligation to state reasons. Cases in which aid can be approved. Specific provisions for exemption. Implications of the Treaty of Lisbon. Non-economic activities of a purely social nature and those related to State prerogatives. Relativity of the concept.

Payments to an entity engaged in economic and non-economic activities. Entrustment with the fulfilment of a clearly defined public service obligation. Ex ante objectivity and transparency. Necessity avoidance of overcompensation. Trade affecting distortion of competition de-minimis. Role and scope of the SGEI framework. The Necessity for aid. Further requirements of the SGEI framework. Principles of procedure burden of proof and intensity of examination.

Invzug to be balanced.

[DEU ¶] GUIDE TO GERMAN CITATIONS | Croner-i Tax and Accounting

Accounting unbundling Article 5 9. Efficiency incentives Article 5 6. Introduction to Articles 1 et seq. Previous group exemption regulations. Basic rules applicable to both SMEs and large enterprises. Ad hoc aid to large enterprises. Invzylg for tax advantages and socially motivated aid. Legal consequences in case of failure to fulfil conditions. Aid intensity imvzulg eligible costs. Withdrawal of the benefit of the block exemption.

Section 1 Regional aid. Subsection A Regional investment and operating aid. Scope of regional aid. Subsection B Urban development aid. Regional urban development aid. Rationale and purpose of regional aid. Compensation invsulg regional handicaps. Regional aid and European regional policy. Guidelines on regional State aid for — Synopsis of the General Block Exemption Regulation and Synopsis of Guidelines on regional State aid for and Regional investment and employment aid.


Aid for newly created small enterprises. Support for coordination of the European Commission addressed to the Member States.

Sectorial ijvzulg on the specification of Treaty provisions. State Aid Action Plan. The legal acts of regional state aid law. Territorial scope — the national regional aid maps. The material scope of application.

The incentive effect as part of the aid granting based on discretion of the granting authority without a premature start of the project or activity. The incentive effect in case of aid granted at the discretion of the authorities after the start of the project start of the project before authorization, premature start of the measure without impac The incentive effect in the context of an approved or exempt aid scheme with no discretionary power.

The incentive effect in case of a change in the legal basis. Lock-in periods according to the RAG Summary on eligible aid. Regional aid for newly created small enterprises.

Appropriate forms of assistance. Aid for large investment projects. About regional operating aid in detail.


Rules on the cumulation of aid. Cumulation provisions in RAG Provisions on cumulation and block exemption regulations. Entry into force, implementation, transparency and verification.