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Diego Zannoni
EC Tax Review
Volume 27, Issue 5 (2018) pp. 250 – 259
https://doi.org/10.54648/ecta2018027
Abstract
The diffusion of non-conventionally fuelled vehicles compared to conventional ones experienced significant constraints due to their higher cost and the lack of adequate public charging facilities. The EU, to overcome such constraints, adopted measures that encourage a shift towards more sustainable forms of mobility. In this domain EU Member States are adopting fiscal and direct incentives. The lack of coordination has nonetheless generated discrepancies among States in terms of vehicles sales. The article will focus on the relationship between fiscal and direct incentives and State aid. An assessment will verify under what conditions fiscal and direct incentives, aiming to promote clean transport, may be exempted from the general prohibition of State aid. To obtain a full picture, the impact of the freedoms of movement on tax legislation will be considered in tandem to EU provisions on discriminatory levies. The study concludes highlighting how electric vehicles cannot be axiomatically assumed to have zero CO2 emissions.
Extract
On 25 October 2017, the European Court of Justice ruled in the Polbud-case that a cross-border conversion is permitted on the basis of the freedom of establishment, even if the converted company does not conduct any economic activities in the new home Member State. On 25 April 2018, the European Commission proposed new company law rules to enable companies to make best of business opportunities in the EU’s Single Market and to ensure that cross-border conversions, mergers and divisions are accompanied by adequate safeguards against abuse. This directive explicitly refers to the Polbud-case. In this article the Polbud-judgment is discussed in the broader context of cross-border conversions. Furthermore, the proposal of the European Commission is discussed and the antitax abuse provision thereof.
EC Tax Review