Compatibility of the nondiscrimination principle and Special Tax Zones - Interaction of Special Tax Zones with State aid law and the principle of non-discrimination
This thesis examines the legal conformity of Special Tax Zones (STZs) with the principle of non-discrimination under European Union (EU) law, especially when these zones are exempt from State aid rules. STZs are most of the time geographic tax regimes that provide advantages to companies according to their location or their needs in the context of regional development difficulties. Although freque
