Original scientific paper
The State Aid Assessment Procedure and Croatia`s Accession to the EU: the Aeaning of Supervision and Enforcement for Croatian State Aid in the Area of Tax Regulation
Šime Jozipović
; Institut Max Planck za porezno pravo i javne financije, München
Abstract
The Present paper examines the problem of existing State aid in the Republic of Croatia that was retained without permission even after the EU accession. The author compares the test models and consequences for identified state aid emanating from the former Croatian examination procedure, the accession process itself and the now current examination procedures by the EU. The author uses the category of aid through tax regulations that represents a particularly complex area of competition law in order point out the differences in structure and consequences of each control systems and the resulting different levels of protection against market distortions. On the basis of the author`s comparative analysis , the main weaknesses of the current system which are responsible for maintaining hidden subsidies even after the EU accession are defined and the institutional responsibility for the existing situation is delineated . In conclusion, the author illustrates the possible consequences of the control of state aid in Croatia by the EU and gives a critical assessment of the risk distribution within this process.
Keywords
State aid; tax; accession process; commission; competition
Hrčak ID:
131267
URI
Publication date:
22.12.2014.
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