Energy tax benefits and incentives are pervasive in the tax systems of EU Member States. However, the current GBER regime for energy tax relief measures does not strike a reasonable balance regarding the need of ex ante State aid control of such tax relief measures. This article critically analyzes the current regime and discusses possible improvements.
Energy tax benefits and incentives are pervasive in the tax systems of EU Member States. However, the current GBER regime for energy tax relief measures does not strike a reasonable balance regarding the need of ex ante State aid control of such tax relief measures. This article critically analyzes the current regime and discusses possible improvements.