{"id":5478,"date":"2020-12-12T07:21:20","date_gmt":"2020-12-11T22:21:20","guid":{"rendered":"http:\/\/www.matsuga.net\/senior_blog\/?p=5478"},"modified":"2020-12-12T09:17:14","modified_gmt":"2020-12-12T00:17:14","slug":"%e3%80%8eeu%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%9b%bd%e5%ae%b6%e6%94%af%e6%8f%b4%e3%81%a8%e7%a8%8e%e3%80%8f%e7%a0%94%e7%a9%b6%e5%a0%b1%e5%91%8a","status":"publish","type":"post","link":"http:\/\/www.matsuga.net\/senior_blog\/2020\/5478\/","title":{"rendered":"\u300eEU\u306e\u56fd\u5bb6\u652f\u63f4\u3068\u7a0e\u300f\u7814\u7a76\u5831\u544a"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>EUROPEAN TAXATION<span class=\"Apple-converted-space\">\u00a0 <\/span>September 2017<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 14pt;\"><strong>\u300cEU State Aid and Tax: An Evolutionary Approach<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 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style=\"font-size: 12pt;\">\uff1c\u53c2\u8003\u8cc7\u6599\uff1e<\/span><\/em><\/p>\n<p><em><span style=\"font-size: 12pt;\">\u77e2\u5185\u4e00\u597d\u300cEU\u306e\u30a2\u30c3\u30d7\u30eb\u5224\u6c7a\u306e\u5f71\u97ff\u300d\uff08\u7a0e\u52d9\u4e8b\u4f8b\u3000Vol.52 No.11) 2020\u5e7411\u6708<\/span><\/em><\/p>\n<p><em><span style=\"font-size: 12pt;\">\u6b27\u5dde\u59d4\u3001Apple\u52dd\u5229\u306e\u5224\u6c7a\u3092\u4e0d\u670d\u3068\u3057\u4e0a\u8a34\uff5e\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u7bc0\u7a0e\u554f\u984c\u30002020\u5e749\u670827\u65e5 21\u664237\u5206<\/span><\/em><\/p>\n<p><em><span style=\"font-size: 12pt;\">\uff08 <a href=\"https:\/\/iphone-mania.jp\/news-315942\">https:\/\/iphone-mania.jp\/news-315942<\/a> \uff09<\/span><\/em><\/p>\n<p><em><span style=\"font-size: 12pt;\">\u7c73\u53f8\u6cd5\u7701\u3001\u30b0\u30fc\u30b0\u30eb\u3092\u72ec\u5360\u7981\u6b62\u6cd5\u9055\u53cd\u3067\u63d0\u8a34\u30002020\u5e7410\u670821\u65e5<\/span><\/em><\/p>\n<p><em><span style=\"font-size: 12pt;\">\uff08 <a href=\"https:\/\/www.bbc.com\/japanese\/54611584\">https:\/\/www.bbc.com\/japanese\/54611584<\/a> \uff09<\/span><\/em><\/p>\n<p><em><span style=\"font-size: 12pt;\">\u7c73\u3001\u30d5\u30a7\u30a4\u30b9\u30d6\u30c3\u30af\u3092\u72ec\u7981\u6cd5\u9055\u53cd\u3067\u63d0\u8a34\u30002020\u5e7412\u670810\u65e5<\/span><\/em><\/p>\n<p><em><span style=\"font-size: 12pt;\">\uff08 <a href=\"https:\/\/jp.reuters.com\/article\/tech-antitrust-facebook-idJPKBN28J2YL\">https:\/\/jp.reuters.com\/article\/tech-antitrust-facebook-idJPKBN28J2YL<\/a> \uff09<\/span><\/em><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><b>EU State Aid and Tax: An Evolutionary Approach<\/b><\/p>\n<p style=\"text-align: center;\">\u300a EU\u306b\u304a\u3051\u308b\u56fd\u5bb6\u88dc\u52a9\u3068\u7a0e\uff1a\u305d\u306e\u9032\u5316\u306e\u7814\u7a76 \u300b<\/p>\n<p style=\"text-align: right;\"><b><span class=\"Apple-converted-space\">\u00a0<\/span>Edouard Fort<span class=\"Apple-converted-space\">\u00a0<\/span><\/b><\/p>\n<p style=\"text-align: right;\"><b>\uff08<\/b><b> EUROPEAN TAXATION<span class=\"Apple-converted-space\">\u00a0 <\/span>September 2017 <\/b><b>\uff09<\/b><\/p>\n<p><b><\/b><b>In this article, the author traces the historical development of the State aid doctrine in the direct taxation area, providing an analysis of the difference between State aid and taxation, an overview of the evolution of EU State aid policy, as well as an in-depth study into each requirement to be met in order for a measure to qualify as unlawful State aid.<\/b><\/p>\n<ol>\n<li><b>Introduction<\/b><\/li>\n<\/ol>\n<p>The European Union, for over 60 years, has been built on core principles, values and fundamental freedoms, such as free competition and trade between its economies. Amongst the obstacles to these freedoms, State aid, in its many forms, has been identified as a distortive instrument. To preserve competition and the development of the EU Single Market, a State aid legal framework was implemented under article 87(1) of the EC Treaty (1957), currently articles 107 to 109 of the Treaty on the Functioning of the European Union (TFEU) (2007). This regime aims to control aid granted by sovereign states to companies, but also to safeguard the proper functioning of the internal market, as well as to avoid any discrimination or pro- tectionism that would affect competition.<\/p>\n<p>The underlying principle of the State aid rules is the prohibition of any State aid that would threaten or distort competition within the European Union by favouring certain companies or the production of certain goods if such aid affects trade between Member States. Various exemptions exist, however, that preserve the primary obligations of a welfare state and the macroeconomic development of the European Union.Member States do not lack ingenuity when it comes to attracting investment and helping a business or an economically disadvantaged region. Through subsidies or tax breaks, these measures are likely to be classified as State aid. Tension has thus grown between the application of European and national rules on direct taxation. As reported by the Court of Justice of the European (ECJ), although the implementation of a tax measure is the responsibility of national authorities, it remains true that the exercise of such a power may, where appropriate, be incompatible with article 107 of the TFEU.<\/p>\n<p>In order to avoid implementation by Member States of State aid that could distort competition, the EU Commission was granted the power to control and verify the compatibility of state measures to ensure the functioning of the internal market. As a result, the EU Commission has strong investigative and decision-making powers in a wide range of fields, including taxation. Nonetheless, tax measures have not always been subject to the strict scrutiny that began in the late 1980s. Since 2013, however, investigations have been undertaken by the EU Commission into national measures to determine the existence of unlawful State aid. This new approach is in line with the modernization of State aid regulation, which was launched in 2012 to contribute to sustainable growth, as well as budgetary consolidation. These developments followed, at an EU level, the action plans on corporate taxation designed to make taxation fairer and more efficient (for example, the Common Consolidated Corporate Tax Base (CCCTB) initiative and the Anti-Tax Avoidance Directive (2016\/1164), and, at an international level, the fight against tax evasion and tax avoidance (for example, the OECD\u2019s Base Erosion and Profit Shifting (BEPS) Project).<\/p>\n<p>To fully understand the European Union\u2019s State aid policy with respect to taxation, the author first analyses the difference between State aid and taxation in order to clarify the European Union\u2019s competition policy objectives, taking into account the autonomy of Member States in the field of direct taxation (section 2.). The author then provides an overview of the evolution of EU State aid policy (section 3.) before performing an in-depth study of each requirement to be met in order for a measure to qualify as unlawful State aid (section 4.).<\/p>\n<p>\u672c\u7a3f\u306b\u304a\u3044\u3066\u3001\u8457\u8005\u306f\u3001\u56fd\u5bb6\u88dc\u52a9\u3068\u8ab2\u7a0e\u306e\u5dee\u7570\u306e\u5206\u6790\u3001EU\u306b\u304a\u3051\u308b\u56fd\u5bb6\u88dc\u52a9\u7684\u653f\u7b56\u306e\u6b74\u53f2\u7684\u767a\u5c55\u3092\u6982\u89a7\u3057\u3001\u3055\u3089\u306b\u306f\u3001\u3042\u308b\u653f\u7b56\u304c\u9055\u6cd5\u306a\u56fd\u5bb6\u88dc\u52a9\u306b\u3042\u305f\u308b\u304b\u3069\u3046\u304b\u306e\u500b\u5225\u306e\u6761\u4ef6\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306a\u7814\u7a76\u3092\u901a\u3057\u3066\u3001\u76f4\u63a5\u8ab2\u7a0e\u5206\u91ce\u306b\u304a\u3051\u308b\u56fd\u5bb6\u88dc\u52a9\u6307\u91dd\u306e\u6b74\u53f2\u7684\u767a\u5c55\u3092\u8ffd\u6c42\u3059\u308b\u3002<\/p>\n<p>\uff11. \u306f\u3058\u3081\u306b<\/p>\n<p>\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u306f\u300160\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u308a\u3001\u305d\u306e\u5404\u7d4c\u6e08\u4f53\u306e\u9593\u3067\u306e\u81ea\u7531\u306a\u7af6\u4e89\u3068\u53d6\u5f15\u3068\u8a00\u3046\u3088\u3046\u306a\u4e2d\u6838\u7684\u539f\u5247\u3068\u4fa1\u5024\u3001\u305d\u3057\u3066\u57fa\u790e\u7684\u81ea\u7531\u306a\u3069\u306e\u5143\u306b\u5f62\u6210\u3055\u308c\u3066\u304d\u305f\u3002\u3053\u308c\u3089\u306e\u81ea\u7531\u3078\u306e\u969c\u5bb3\u306e\u4e2d\u3067\u3082\u3001\u69d8\u3005\u306a\u5f62\u3067\u306e\u56fd\u5bb6\u88dc\u52a9\u306f\u3053\u308c\u3092\u6b6a\u66f2\u3059\u308b\u65bd\u7b56\u3068\u8a8d\u3081\u3089\u308c\u3066\u304d\u305f\u3002\u81ea\u7531\u7af6\u4e89\u3068EU\u3068\u3057\u3066\u306e\u5358\u4e00\u5e02\u5834\u306e\u767a\u5c55\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3001\u56fd\u5bb6\u88dc\u52a9\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306fEC\u6761\u7d04\uff081957\u5e74\uff09\u306e\u7b2c87(1)\u9805\u304b\u3089\u73fe\u5728\u3067\u306f\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u6a5f\u80fd\u6761\u7d04\uff08TFEU\u30012007\u5e74\uff09\u306e107\u304b\u3089109 \u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u5236\u5ea6\u306f\u4e3b\u6a29\u3092\u6301\u3064\u56fd\u5bb6\u304c\u4f01\u696d\u306b\u5bfe\u3057\u3066\u4e0e\u3048\u308b\u56fd\u5bb6\u88dc\u52a9\u3092\u5236\u9650\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u540c\u6642\u306b\u81ea\u7531\u7af6\u4e89\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u5dee\u5225\u3084\u4fdd\u8b77\u4e3b\u7fa9\u3092\u907f\u3051\u308b\u3068\u3068\u3082\u306b\u3001\u56fd\u5185\u5e02\u5834\u306e\u6b63\u5e38\u306a\u6a5f\u80fd\u3092\u5b88\u308b\u305f\u3081\u3067\u3082\u3042\u308b\u3002<\/p>\n<p>\u56fd\u5bb6\u88dc\u52a9\u306e\u898f\u5236\u306e\u57fa\u672c\u7684\u539f\u5247\u306f\u3001\u7279\u5b9a\u306e\u4f01\u696d\u3084\u7279\u5b9a\u306e\u751f\u7523\u3092\u6709\u5229\u306b\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u3082\u3057\u3053\u306e\u3088\u3046\u306a\u652f\u63f4\u304c\u52a0\u76df\u56fd\u9593\u306e\u4ea4\u6613\u306b\u5f71\u97ff\u3059\u308b\u5834\u5408\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u5185\u3067\u306e\u81ea\u7531\u7af6\u4e89\u3092\u963b\u5bb3\u3057\u305f\u308a\u6b6a\u3081\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u56fd\u5bb6\u88dc\u52a9\u3092\u7981\u6b62\u3059\u308b\u4e8b\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u69d8\u3005\u306a\u4f8b\u5916\u304c\u5b58\u5728\u3057\u3001\u305d\u308c\u306f\u3001\u56fd\u5bb6\u798f\u7949\u306e\u91cd\u8981\u306a\u7fa9\u52d9\u3092\u679c\u305f\u3059\u305f\u3081\u3067\u3042\u3063\u305f\u308a\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u306e\u7d4c\u6e08\u5168\u4f53\u306e\u767a\u5c55\u306e\u305f\u3081\u3067\u3042\u3063\u305f\u308a\u3059\u308b\u3002\u52a0\u76df\u5404\u56fd\u306f\u3001\u6295\u8cc7\u3092\u8a98\u5c0e\u3057\u305f\u308a\u3001\u7d4c\u6e08\u7684\u306b\u4e0d\u5229\u306a\u9818\u57df\u3084\u30d3\u30b8\u30cd\u30b9\u3092\u624b\u52a9\u3051\u3059\u308b\u3068\u306a\u308b\u3068\u5de7\u5999\u306a\u5de5\u592b\u3092\u60dc\u3057\u307e\u306a\u3044\u3002\u88dc\u52a9\u91d1\u3084\u8ab2\u7a0e\u306e\u6e1b\u514d\u3068\u3044\u3046\u3088\u3046\u306a\u624b\u6bb5\u306f\u56fd\u5bb6\u88dc\u52a9\u3068\u5206\u985e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u304c\u3061\u3067\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306b\u3057\u3066\u3001\u76f4\u63a5\u8ab2\u7a0e\u5206\u91ce\u306b\u304a\u3044\u3066\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u5168\u4f53\u3068\u5404\u56fd\u306e\u56fd\u5185\u6cd5\u5236\u3068\u306e\u9593\u306b\u5bfe\u7acb\u95a2\u4fc2\u304c\u751f\u3058\u3066\u6765\u305f\u3002\u30e8\u30fc\u30ed\u30c3\u30d1\u53f8\u6cd5\u88c1\u5224\u6240\uff08ECJ\uff09\u304b\u3089\u306e\u5831\u544a\u306b\u3082\u3042\u308b\u3088\u3046\u306b\u3001\u8ab2\u7a0e\u624b\u6bb5\u306e\u884c\u4f7f\u306f\u56fd\u5185\u7684\u4e3b\u6a29\u8005\u306e\u8cac\u4efb\u3067\u306f\u3042\u308b\u304c\u3001\u305d\u306e\u3088\u3046\u306a\u6a29\u529b\u306e\u884c\u4f7f\u306f\u3001\u3057\u304b\u308b\u3079\u304d\u3068\u3053\u308d\u3067\u306f\u3001TFEU\u306e107\u9805\u3068\u76f8\u5bb9\u308c\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u3002\u52a0\u76df\u5404\u56fd\u306b\u3088\u308b\u81ea\u7531\u7af6\u4e89\u3092\u6b6a\u3081\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u56fd\u5bb6\u88dc\u52a9\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001EU\u59d4\u54e1\u4f1a\u306f\u56fd\u5185\u5e02\u5834\u306e\u6a5f\u80fd\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u56fd\u5bb6\u7684\u65b9\u7b56\u306e\u9069\u5207\u6027\u3092\u691c\u8a3c\u3057\u5236\u5fa1\u3059\u308b\u6a29\u9650\u3092\u4e0e\u3048\u3089\u308c\u305f\u3002\u305d\u306e\u7d50\u679c\u3001EU\u54e1\u4f1a\u306f\u8ab2\u7a0e\u5206\u91ce\u3092\u542b\u3080\u5e83\u7bc4\u306a\u9818\u57df\u3067\u8abf\u67fb\u3068\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u5f37\u529b\u306a\u6a29\u9650\u3092\u4e0e\u3048\u3089\u308c\u305f\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u8ab2\u7a0e\u653f\u7b56\u304c\u5e38\u306b1980\u5e74\u4ee3\u5f8c\u534a\u304b\u3089\u306e\u53b3\u5bc6\u306a\u691c\u67fb\u3092\u53d7\u3051\u3066\u6765\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u3068\u306f\u8a00\u3048\u30012013\u5e74\u4ee5\u6765\u3001\u4e0d\u6cd5\u306a\u56fd\u5bb6\u88dc\u52a9\u306e\u5b58\u5728\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u8abf\u67fb\u304cEU\u59d4\u54e1\u4f1a\u304b\u3089\u5404\u56fd\u306e\u653f\u7b56\u306b\u3064\u3044\u3066\u306e\u8abf\u67fb\u304c\u884c\u308f\u308c\u3066\u6765\u305f\u3002\u3053\u306e\u65b0\u3057\u3044\u53d6\u308a\u7d44\u307f\u306f\u30012012\u5e74\u3001\u8ca1\u653f\u7684\u7d71\u5408\u3068\u6301\u7d9a\u7684\u6210\u9577\u3092\u76ee\u6307\u3057\u3066\u59cb\u3081\u3089\u308c\u305f\u56fd\u5bb6\u88dc\u52a9\u898f\u5236\u306e\u73fe\u4ee3\u5316\u306b\u6cbf\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u53d6\u308a\u7d44\u307f\u306f\u3001EU\u30ec\u30d9\u30eb\u3067\u306f\u6cd5\u4eba\u8ab2\u7a0e\u3092\u3088\u308a\u516c\u5e73\u3067\u52b9\u7387\u7684\u306b\u3059\u308b\u305f\u3081\u306e\u884c\u52d5\u8a08\u753b\uff08\u4f8b\u3048\u3070\u3001\u5171\u901a\u7d71\u5408\u6cd5\u4eba\u8ab2\u7a0e\u5236\u5ea6\uff08CCCTB)\u3078\u306e\u53d6\u308a\u7d44\u307f\uff09\u3084\u3001\u79df\u7a0e\u56de\u907f\u963b\u6b62\u5bfe\u7b56\uff082016\/1164\uff09\u3001\u3055\u3089\u306b\u306f\u3001\u56fd\u969b\u7684\u30ec\u30d9\u30eb\u3067\u306f\u3001\u79df\u7a0e\u4fb5\u5bb3\u3068\u79df\u7a0e\u56de\u907f\u3078\u306e\u5bfe\u7b56\uff08\u4f8b\u3048\u3070\u3001OECD\u306b\u3088\u308b\u79df\u7a0e\u4fb5\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff08BEPS\uff09\u8a08\u753b\uff09\u306a\u3069\u306b\u7d9a\u304f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u306e\u56fd\u5bb6\u88dc\u52a9\u653f\u7b56\u3092\u5341\u5206\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u7b46\u8005\u306f\u3001\u307e\u305a\u76f4\u63a5\u8ab2\u7a0e\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u52a0\u76df\u56fd\u5185\u306e\u81ea\u5f8b\u6027\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u306e\u30e8\u30fc\u30ed\u30c3\u30d1\u3067\u306e\u81ea\u7531\u7af6\u4e89\u653f\u7b56\u76ee\u6a19\u3092\u5206\u5225\u3059\u308b\u305f\u3081\u306b\u56fd\u5bb6\u88dc\u52a9\u3068\u8ab2\u7a0e\u3068\u306e\u9593\u306e\u5dee\u7570\u3092\u5206\u6790\u3059\u308b\uff08\u7b2c\uff12\u7ae0\uff09\u305d\u306e\u5f8c\u3001\u7b46\u8005\u306fEU\u306e\u56fd\u5bb6\u88dc\u52a9\u653f\u7b56\u306e\u9032\u5316\u306e\u6982\u89a7\u3092\u63d0\u4f9b\u3057\uff08\u7b2c\uff13\u7ae0\uff09\u3001\u305d\u306e\u5f8c\u3001\u3042\u308b\u653f\u7b56\u624b\u6bb5\u304c\u4e0d\u6cd5\u306a\u56fd\u5bb6\u88dc\u52a9\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u306b\u6e80\u305f\u3059\u3079\u304d\u500b\u3005\u306e\u6761\u4ef6\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u7814\u7a76\u3092\u884c\u3046\u3002<\/p>\n<p><b>2. State and Taxation: Two Separate Aspects<\/b><\/p>\n<p><b>2.1. Origin of fiscal State aid<\/b><\/p>\n<p>Governments grant large subsidies to their domestic industries in several ways (for example, direct or indirect subsidies in the form of tax breaks). Public subsidies of this nature are an important instrument for achieving financial stability, economic growth, competitiveness and\/or environmental protection. There is no doubt that public subsidies can be a powerful tool not only to achieve social objectives or address market failures, but also to stimulate local and national economies.<\/p>\n<p>State aid is an advantage in the form of assistance provided by a public entity, or a publicly-funded entity, to selected undertakings (any corporate entity selling goods or services in a market) with the potential to distort competition and affect trade between Member States.<\/p>\n<p>According to the founding treaties of the European Union, one objective was to control State aid by ensuring that government interventions do not distort competition and EU trade. Amongst the most significant impediments to free competition and free trade, State aid is a distortive tool that can be rapidly applied. Due to the ingenuity of actors in the EU markets, State aid appears in many forms and disguises. As a result, and in order to prevent any distortion of the internal market, the definition of State aid was originally set out in article 4 of the European Coal and Steel Community Treaty (1951) and later in article 87(1) of the EC Treaty, as a \u201cprohibited principle\u201d, subject to certain exceptions justified by common interest objectives.<\/p>\n<p>In fact, State aid regimes concern taxation because, while direct funding of private enterprises is an efficient but rather crude and obvious device of public aid, tax incentives are more elegant and discrete. Through the establishment of the common market, the EU Commission and the ECJ have always been alert to any measure that could distort competition. In 1961, State aid was defined in the decision in Gezamenlijke Steenkolenmijnen (Case C-30\/59) as follows:<\/p>\n<p><i> The concept of aid is nevertheless wider than that of a subsidy because it embraces not only positive benefits, such as subsidies themselves, but also interventions which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, therefore, without, being subsidies in the strict meaning of the word, are similar in character and have the same effect.<\/i><\/p>\n<p><b>2.2. A competitive environment within a globalized world<\/b><\/p>\n<p>EU State aid policy cannot be fully understood without appreciating the broader objectives of EU competition policy. After all, the rules on State aid form part of the overall competition objectives of the European Union, as evidenced by the TFEU, which assigns exclusive competence regarding the establishment of competition rules necessary for the functioning of the internal market to the European Union.<\/p>\n<p>Competition policy is an instrument used to achieve the European Union\u2019s objectives, including a high level of economic growth, prosperity, competitiveness and cohesion between Member States through the establishment of a common market.<\/p>\n<p>This policy constitutes the cornerstone upon which the European Union is built. Indeed, EU authorities have been given \u201cbroad powers in the competition field in order to ensure the achievement of a market economy with free competition\u201d, i.e. where private enterprises act primarily on the basis of economic rationality in a market free from public interference.<\/p>\n<p>Competition is a form of rivalry amongst companies in their efforts to increase profits, market share and sales volume by varying the elements of marketing, such as prices, product distribution and promotion. Consumers steer the market and, in a sense, eliminate from the market companies that are not able to compete and prosper. Accordingly, when subsidies are allocated to some companies and not others, competition is distorted, which could lead to inefficiencies regardless of the objectives pursued by the Member State that granted the subsidies.<\/p>\n<p>To achieve free competition in an open European market, joint action by both supranational entities and national authorities has been undertaken. Both the EU Commission and the Council, by virtue of articles 101 to 109 of the TFEU, have been granted the powers to achieve a market with free competition. In addition, Member States were required to dismantle any barriers, either administrative or legal, but without ceding their sovereignty.<\/p>\n<p>2. \u56fd\u5bb6\u3068\u8ab2\u7a0e\uff1a\u4e8c\u3064\u306e\u500b\u5225\u7684\u5074\u9762<\/p>\n<p>2.1. \u8ca1\u653f\u7684\u56fd\u5bb6\u88dc\u52a9\u306e\u59cb\u307e\u308a<\/p>\n<p>\u653f\u5e9c\u306f\u305d\u306e\u56fd\u5185\u306e\u7523\u696d\u306b\u5bfe\u3057\u3066\u69d8\u3005\u306a\u5f62\u3067\u5927\u304d\u306a\u88dc\u52a9\u91d1\u3092\u51fa\u3059\uff08\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u306e\u6e1b\u514d\u3068\u3044\u3046\u5f62\u3067\u306e\u76f4\u63a5\u7684\u3001\u9593\u63a5\u7684\u306a\u88dc\u52a9\u91d1\uff09\u3002\u3053\u306e\u7a2e\u306e\u516c\u7684\u88dc\u52a9\u91d1\u306f\u3001\u8ca1\u653f\u7684\u5b89\u5b9a\u3001\u7d4c\u6e08\u6210\u9577\u3001\u81ea\u7531\u7af6\u4e89\u3001\u305d\u3057\u3066\u3001\u307e\u305f\u306f\u74b0\u5883\u4fdd\u8b77\u306a\u3069\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u624b\u6bb5\u3067\u3042\u308b\u3002<\/p>\n<p>\u56fd\u5bb6\u88dc\u52a9\u306f\u7279\u5b9a\u306e\u4e8b\u696d\uff08\u4f01\u696d\u306b\u3088\u308b\u5e02\u5834\u306b\u304a\u3051\u308b\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\uff09\u306b\u5bfe\u3059\u308b\u516c\u7684\u3042\u308b\u3044\u306f\u516c\u7684\u8cc7\u91d1\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u63f4\u52a9\u306e\u5f62\u614b\u3092\u53d6\u3063\u305f\u5dee\u5225\u5f85\u9047\u3067\u3042\u308a\u3001\u81ea\u7531\u7af6\u4e89\u3092\u6b6a\u3081\u3001\u52a0\u76df\u5404\u56fd\u9593\u306e\u5546\u53d6\u5f15\u304d\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u306e\u8a2d\u7acb\u8af8\u6761\u7d04\u306b\u3088\u308c\u3070\u3001\u305d\u306e\u76ee\u7684\u306e\u4e00\u3064\u306f\u3001\u5404\u56fd\u653f\u5e9c\u306b\u3088\u308b\u4ecb\u5165\u306b\u3088\u3063\u3066\u81ea\u7531\u7af6\u4e89\u3068EU\u5185\u4ea4\u6613\u304c\u6b6a\u3081\u3089\u308c\u306a\u3044\u3088\u3046\u306b\u56fd\u5bb6\u88dc\u52a9\u3092\u5236\u5fa1\u3059\u308b\u3053\u3068\u3067\u3042\u3063\u305f\u3002\u56fd\u5bb6\u88dc\u52a9\u306f\u7d20\u65e9\u304f\u5b9f\u73fe\u3067\u304d\u308b\u6b6a\u66f2\u306e\u305f\u3081\u306e\u624b\u6bb5\u3067\u3042\u308b\u3002EU\u5e02\u5834\u3067\u6f14\u305a\u308b\u4ff3\u512a\u305f\u3061\u306f\u5de7\u5999\u3067\u3042\u308a\u3001\u56fd\u5bb6\u88dc\u52a9\u306f\u69d8\u3005\u306a\u5f62\u5f0f\u3084\u4eee\u88c5\u3067\u73fe\u308c\u308b\u3002\u305d\u306e\u7d50\u679c\u3001\u56fd\u5185\u5e02\u5834\u3092\u6b6a\u307e\u305b\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u56fd\u5bb6\u88dc\u52a9\u306e\u5b9a\u7fa9\u306f\u3001\u6700\u521d\u30e8\u30fc\u30ed\u30c3\u30d1\u77f3\u70ad\u9244\u92fc\u5171\u540c\u4f53\u6761\u7d04\uff081951\uff09\u306e\u7b2c\uff14\u9805\u306b\u73fe\u308c\u3001\u306e\u3061\u306bEC\u6761\u7d04\u306e\u7b2c87\uff08\uff11\uff09\u9805\u306b\u3001\u516c\u5171\u306e\u5229\u76ca\u306e\u76ee\u7684\u306e\u305f\u3081\u306b\u6b63\u5f53\u5316\u3055\u308c\u308b\u4f8b\u5916\u3092\u6301\u3063\u305f\u300c\u7981\u6b62\u539f\u5247\u300d\u3068\u3057\u3066\u51fa\u73fe\u3059\u308b\u3002<\/p>\n<p>\u4e8b\u5b9f\u3001\u56fd\u5bb6\u88dc\u52a9\u5236\u5ea6\u306f\u3001\u500b\u5225\u306e\u4f01\u696d\u3078\u306e\u76f4\u63a5\u7684\u652f\u51fa\u304c\u52b9\u7387\u7684\u3067\u306f\u3042\u308b\u304c\u3084\u3084\u7c97\u96d1\u3067\u660e\u767d\u306a\u516c\u7684\u652f\u63f4\u306e\u624b\u6cd5\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u7a0e\u7684\u8a98\u5c0e\u3068\u3044\u3046\u306e\u306f\u3001\u3088\u308a\u7e4a\u7d30\u3067\u96a0\u5fae\u3067\u3042\u308b\u3002\u5171\u540c\u5e02\u5834\u304c\u5f62\u6210\u3055\u308c\u3066\u3044\u304f\u4e2d\u3067\u3001EU\u59d4\u54e1\u4f1a\u3068EU\u53f8\u6cd5\u88c1\u5224\u6240\u3068\u306f\u5e38\u306b\u81ea\u7531\u7af6\u4e89\u3092\u6b6a\u3081\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u653f\u7b56\u306b\u306f\u654f\u611f\u306b\u5bfe\u5fdc\u3057\u3066\u304d\u305f\u30021961\u5e74\u3001Gezamenlijke Steenkolenmijnen (Case C-30\/59)\u306e\u5224\u6c7a\u306b\u304a\u3044\u3066\u3001\u56fd\u5bb6\u88dc\u52a9\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u305f\uff1a<\/p>\n<p><span style=\"font-size: 12pt;\"><em>\u3057\u304b\u3057\u306a\u304c\u3089\u652f\u63f4\u306e\u6982\u5ff5\u306f\u88dc\u52a9\u91d1\u306e\u6982\u5ff5\u3088\u308a\u5e83\u3044\u3082\u306e\u3067\u3042\u308b\u3002\u306a\u305c\u306a\u3089\u3001\u305d\u308c\u306f\u88dc\u52a9\u91d1\u305d\u306e\u3082\u306e \u306e\u3088\u3046\u306a\u7a4d\u6975\u7684\u306a\u6069\u6075\u306e\u307f\u306a\u3089\u305a\u3001\u901a\u5e38\u306e\u4e8b\u696d\u306e\u4e88\u7b97\u306b\u542b\u307e\u308c\u308b\u652f\u51fa\u3092\u8efd\u6e1b\u3057\u3001\u305d\u308c\u6545\u3001\u8a00\u8449\u306e\u53b3\u5bc6\u306a\u610f\u5473\u3067\u306e\u88dc\u52a9\u91d1\u3067\u306f\u306a\u3044\u304c\u3001\u305d\u306e\u6027\u683c\u306f\u540c\u7b49\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u540c\u69d8\u306e\u52b9\u679c\u3092\u6301\u3064\u3082\u306e\u3067\u3042\u308b\u3002<\/em><\/span><\/p>\n<p>2.2. \u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3057\u305f\u4e16\u754c\u306e\u4e2d\u3067\u306e\u81ea\u7531\u7af6\u4e89\u7684\u74b0\u5883<\/p>\n<p>EU\u306e\u56fd\u5bb6\u88dc\u52a9\u653f\u7b56\u306f\u3001EU\u306e\u81ea\u7531\u7af6\u4e89\u653f\u7b56\u306e\u3088\u308a\u5e83\u7bc4\u306a\u76ee\u7684\u3092\u77e5\u3089\u306a\u3051\u308c\u3070\u3001\u5b8c\u5168\u306b\u7406\u89e3\u306f\u51fa\u6765\u306a\u3044\u3002\u7d50\u5c40\u3001\u56fd\u5bb6\u88dc\u52a9\u306b\u95a2\u3059\u308b\u898f\u5247\u306f\u3001EU\u6a5f\u80fd\u6761\u7d04\u306b\u6839\u62e0\u3092\u7f6e\u304f\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u306e\u5168\u4f53\u7684\u306a\u81ea\u7531\u7af6\u4e89\u76ee\u6a19\u306e\u4e00\u90e8\u3092\u6210\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u308c\u306f\u56fd\u5185\u5e02\u5834\u3092\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u306b\u5bfe\u3057\u3066\u6a5f\u80fd\u3055\u305b\u308b\u306e\u306b\u5fc5\u8981\u306a\u7af6\u4e89\u6761\u4ef6\u306e\u78ba\u7acb\u306b\u95a2\u3057\u3066\u3001\u6709\u52b9\u306a\u52b9\u679c\u3092\u6301\u3064\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u81ea\u7531\u7af6\u4e89\u653f\u7b56\u306f\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u306e\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u4f7f\u308f\u308c\u308b\u624b\u6bb5\u3067\u3042\u308a\u3001\u305d\u308c\u306f\u9ad8\u3044\u6b21\u5143\u3067\u306e\u7d4c\u6e08\u6210\u9577\u3068\u7e41\u6804\u3001\u5171\u901a\u5e02\u5834\u306e\u78ba\u7acb\u306b\u3088\u308b\u52a0\u76df\u5404\u56fd\u306e\u7af6\u4e89\u3068\u7d50\u5408\u3092\u3082\u305f\u3089\u3059\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u653f\u7b56\u306f\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u304c\u69cb\u7bc9\u3055\u308c\u305f\u57fa\u76e4\u3092\u306a\u3059\u3082\u306e\u3067\u3042\u308b\u3002\u5b9f\u969b\u3001EU\u306e\u5f53\u5c40\u306f\u300c\u81ea\u7531\u7af6\u4e89\u306b\u3088\u308b\u5e02\u5834\u7d4c\u6e08\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u81ea\u7531\u7af6\u4e89\u5206\u91ce\u306b\u304a\u3044\u3066\u5e83\u7bc4\u306a\u6a29\u9650\u300d\u3092\u4e0e\u3048\u3089\u308c\u3066\u6765\u305f\u3002\u3059\u306a\u308f\u3061\u3001\u305d\u3053\u3067\u306f\u6c11\u9593\u4f01\u696d\u306f\u7b2c\u4e00\u306b\u516c\u7684\u4ecb\u5165\u306e\u7121\u3044\u7d4c\u6e08\u7684\u5408\u7406\u6027\u306b\u57fa\u3065\u304d\u884c\u52d5\u51fa\u6765\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7af6\u4e89\u306f\u4f01\u696d\u306e\u9593\u3067\u4fa1\u683c\u3084\u88fd\u54c1\u306e\u914d\u9001\u3001\u5ba3\u4f1d\u5e83\u544a\u7b49\u306e\u3088\u3046\u306a\u5e02\u5834\u6226\u7565\u8981\u7d20\u3092\u5909\u3048\u308b\u4e8b\u306b\u3088\u308b\u7af6\u5408\u306e\u5f62\u3067\u3042\u308b\u3002\u6d88\u8cbb\u8005\u304c\u5e02\u5834\u3092\u652f\u914d\u3057\u3001\u7af6\u4e89\u3057\u6210\u9577\u3067\u304d\u306a\u3044\u4f01\u696d\u3092\u5e02\u5834\u304b\u3089\u8ffd\u3044\u51fa\u3059\u306e\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3082\u3057\u3042\u308b\u4f01\u696d\u306b\u88dc\u52a9\u91d1\u304c\u4e0e\u3048\u3089\u308c\u3001\u4ed6\u306e\u4f01\u696d\u306b\u4e0e\u3048\u3089\u308c\u306a\u304b\u3063\u305f\u308a\u3059\u308c\u3070\u7af6\u4e89\u306f\u6b6a\u3081\u3089\u308c\u3001\u305d\u306e\u88dc\u52a9\u91d1\u3092\u652f\u7d66\u3057\u305f\u52a0\u76df\u56fd\u304c\u6c42\u3081\u305f\u76ee\u7684\u306b\u95a2\u308f\u3089\u305a\u975e\u52b9\u7387\u304c\u751f\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u958b\u304b\u308c\u305f\u30e8\u30fc\u30ed\u30c3\u30d1\u5e02\u5834\u306b\u304a\u3051\u308b\u81ea\u7531\u7af6\u4e89\u304c\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u3001\u56fd\u5bb6\u3092\u8d85\u3048\u305f\u7d44\u7e54\u3068\u5404\u56fd\u306e\u5f53\u5c40\u3068\u306e\u5171\u540c\u7684\u884c\u52d5\u304c\u884c\u308f\u308c\u3066\u6765\u305f\u3002EU\u59d4\u54e1\u4f1a\u3068EU\u8b70\u4f1a\u306f\u3068\u3082\u306bEU\u6a5f\u80fd\u6761\u7d04\u306e101\u304b\u3089109\u6761\u9805\u306b\u3088\u3063\u3066\u81ea\u7531\u306a\u7af6\u4e89\u306e\u5e02\u5834\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306e\u6a29\u9650\u3092\u4e0e\u3048\u3089\u308c\u3066\u6765\u305f\u3002\u3055\u3089\u306b\u3001\u52a0\u76df\u5404\u56fd\u306f\u305d\u306e\u4e3b\u6a29\u3092\u8b72\u3089\u306a\u3044\u7bc4\u56f2\u3067\u884c\u653f\u7684\u3067\u3042\u308c\u6cd5\u7684\u3067\u3042\u308c\u3001\u3044\u304b\u306a\u308b\u969c\u58c1\u3082\u8a2d\u3051\u306a\u3044\u4e8b\u3092\u6c42\u3081\u3089\u308c\u305f\u3002<b>2.3. Fiscal sovereignty in the European Union<\/b><\/p>\n<p>Throughout the construction of the European Union and its common market, the powers of the European authorities constantly expanded, except in the field of taxation. This concentration of powers was a prerequisite to achieving a single market without borders and building a common area of freedom, security and justice. In order to achieve such homogeneity between all Member States, however, national legal systems were put under the purview of EU law, resulting in a conflict between the conditions and restrictions of the \u201claw of integration\u201d and the territoriality principle.<\/p>\n<p>Despite an exception to this principle in respect of indirect taxation, taxation has largely remained in the hands of each Member State due to a general desire not to forfeit the fiscal power associated with allowing national lawmakers to control their budgets. In fact, tax sovereignty implies that there is an inseparable relationship between a sovereign state and its inherent prerogative to levy taxes within its territorial jurisdiction. Such a national prerogative has been preserved, which is evident in the absence of common legislation on direct taxation. From an EU law perspective, there are few references to taxation other than in articles 110 to 113 of the TFEU. These legal provisions deal with taxation in the context of harmonization, and prohibit any legislative action by the EU authorities in tax matters unless unanimity is reached amongst the Member States. The main examples of fiscal integration are the VAT Directive (2006\/112), the Capital Duty Directive (2008\/7) and certain excise duties. Except for these indirect taxes, Member States remain free to decide whether to introduce or abolish tax burdens, i.e. increase or reduce their taxes within their jurisdiction.<\/p>\n<p>Apart from the prerogatives granted to the Council and the EU Commission, the ECJ also plays an important role in the evolution of tax action within the European Union. Indeed, the ECJ has, in many decisions, considered that, \u201cthe sovereignty of the Member States in tax matters does not justify national tax rules which result in the discrimination or unjustified restriction of cross-border activities covered by the fundamental freedoms of the EC Treaty\u201d. As a result, even though Member States benefit from fiscal autonomy in respect of direct taxation, their national tax measures have to comply with fundamental principles, i.e. the freedom of establishment and the free movement of services, capital and goods, including EU State aid rules, which enjoy primacy over domestic legislation.<\/p>\n<p><b>3. State Aid and Business Taxation: A new policy<\/b><\/p>\n<p><b>3.1. Introductory remarks<\/b><\/p>\n<p>Despite reports scrutinizing all Member States\u2019 practices of tax aid in light of article 107 of the TFEU, it has only been in the past 20 years that European authorities have adopted a new approach to fiscal State aid.<\/p>\n<p>From the outset, the prohibition against State aid has been understood as a very broad ban on any form of subsidy, including tax benefits. Taxation cases were, however, rare until the late 1980s. This reluctance to remedy or reduce the application of State aid to tax matters changed with a new political approach by European authorities. This new approach sought to harmonize the Member States\u2019 tax rules, fight unfair methods of tax competition amongst Member States and remove tax obstacles to the functioning of the internal market. In the meantime, the OECD published a report in 1998 entitled Harmful Tax Competition \u2013 An Emerging Global Issue, which reaffirmed the importance of fighting harmful tax competition due to the interaction between the states\u2019 tax regimes.<\/p>\n<p>These developments resulted in the adoption of several European resolutions, as well as case law supporting competition in the internal market. The intention of European authorities was to interfere with national tax measures by applying the fundamental freedoms. These efforts, together with State aid proceedings that helped to dismantle harmful domestic tax measures in a short period of time, assisted in preventing discrimination and restrictions on cross-border activities and in achieving fiscal neutrality.<\/p>\n<p>2.3. \u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u306b\u304a\u3051\u308b\u8ca1\u653f\u7684\u4e3b\u6a29<\/p>\n<p>\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u3068\u305d\u306e\u5171\u901a\u5e02\u5834\u306e\u5efa\u8a2d\u3092\u901a\u3058\u3066\u30e8\u30fc\u30ed\u30c3\u30d1\u5f53\u5c40\u306e\u6a29\u9650\u306f\u79df\u7a0e\u4ee5\u5916\u306e\u9818\u57df\u3067\u306f\u7d76\u3048\u305a\u62e1\u5927\u3057\u3066\u304d\u305f\u3002\u3053\u306e\u6a29\u9650\u306e\u96c6\u4e2d\u306f\u3001\u5883\u754c\u306e\u7121\u3044\u5358\u4e00\u5e02\u5834\u3092\u4f5c\u308a\u81ea\u7531\u3067\u5b89\u5168\u3067\u516c\u6b63\u306a\u5171\u540c\u9818\u57df\u3092\u4f5c\u308b\u305f\u3081\u306b\u306f\u3001\u4f55\u3088\u308a\u3082\u5148\u3093\u3058\u3066\u5fc5\u9808\u3067\u3042\u3063\u305f\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u306e\u3088\u3046\u306a\u52a0\u76df\u56fd\u9593\u306e\u5747\u8cea\u6027\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u306f\u5404\u56fd\u306e\u56fd\u5185\u6cd5\u5236\u306fEU\u6cd5\u306e\u7bc4\u56f2\u5185\u306b\u7f6e\u304b\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u7d50\u679c\u300c\u7d71\u5408\u306e\u6cd5\u5236\u300d\u306b\u3088\u308b\u6761\u4ef6\u3084\u898f\u5236\u3068\u5730\u57df\u7684\u539f\u7406\u3068\u306e\u9593\u306b\u5bfe\u7acb\u3092\u751f\u3080\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u9593\u63a5\u7a0e\u306e\u5206\u91ce\u3067\u306e\u3053\u306e\u539f\u5247\u306e\u4f8b\u5916\u304c\u3042\u308b\u304c\u3001\u5404\u56fd\u306e\u56fd\u5185\u306e\u6cd5\u5236\u5b9a\u8005\u304c\u305d\u306e\u4e88\u7b97\u3092\u652f\u914d\u3055\u305b\u308b\u8ca1\u653f\u7684\u6a29\u529b\u3092\u624b\u653e\u3057\u305f\u304f\u306a\u3044\u3068\u3044\u3046\u5e83\u7bc4\u306a\u6b32\u6c42\u304b\u3089\u3001\u8ab2\u7a0e\u5236\u5ea6\u306f\u5927\u534a\u305d\u308c\u305e\u308c\u306e\u52a0\u76df\u56fd\u306e\u624b\u306b\u6b8b\u3055\u308c\u305f\u3002\u4e8b\u5b9f\u3001\u8ab2\u7a0e\u4e3b\u6a29\u306f\u4e3b\u6a29\u56fd\u5bb6\u3068\u305d\u306e\u9818\u571f\u5185\u306b\u304a\u3044\u3066\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u56fa\u6709\u306e\u7279\u6a29\u3068\u306e\u9593\u306b\u5206\u304b\u3061\u96e3\u3044\u95a2\u4fc2\u304c\u5b58\u5728\u3059\u308b\u4e8b\u3092\u610f\u5473\u3059\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u56fd\u5bb6\u7684\u7279\u6a29\u306f\u7dad\u6301\u3055\u308c\u3066\u6765\u3066\u304a\u308a\u3001\u305d\u306e\u4e8b\u306f\u76f4\u63a5\u7a0e\u306b\u304a\u3044\u3066\u5171\u901a\u306e\u6cd5\u5236\u304c\u5b58\u5728\u3057\u306a\u3044\u4e8b\u304b\u3089\u3082\u660e\u3089\u304b\u3067\u3042\u308b\u3002EU\u6cd5\u304b\u3089\u306e\u8996\u70b9\u3067\u306f\u3001EU\u6a5f\u80fd\u6761\u7d04\u306e110\u304b\u3089113\u4ee5\u5916\u306b\u306f\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u8a00\u53ca\u306f\u7121\u3044\u3002\u3053\u308c\u3089\u306e\u6cd5\u7684\u898f\u5236\u306f\u3001\u8ab2\u7a0e\u306e\u8abf\u548c\u3068\u8a00\u3046\u610f\u5473\u5408\u3044\u3067\u6271\u308f\u308c\u3001\u8ab2\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u52a0\u76df\u56fd\u9593\u3067\u306e\u5168\u54e1\u4e00\u81f4\u304c\u5f97\u3089\u308c\u306a\u3044\u9650\u308a\u3001EU\u653f\u5e9c\u5f53\u5c40\u306e\u6cd5\u7684\u898f\u5236\u3092\u7981\u305a\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u8ca1\u653f\u653f\u7b56\u306e\u7d71\u5408\u306e\u4e3b\u8981\u306a\u4f8b\u306f\u3001VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u6cd5\uff082006\/112\uff09\u3001\u8cc7\u672c\u7a0e\u6cd5\uff082008\/7\uff09\u3068\u56fd\u5185\u6d88\u8cbb\u7a0e\u7b49\u3067\u3042\u308b\u3002\u3053\u308c\u3089\u306e\u9593\u63a5\u7a0e\u3092\u9664\u3044\u3066\u306f\u3001\u52a0\u76df\u5404\u56fd\u306f\u3001\u305d\u306e\u53f8\u6cd5\u7ba1\u8f44\u6a29\u5185\u3067\u3001\u8ab2\u7a0e\u306e\u8ca0\u62c5\u3092\u5c0e\u5165\u3059\u308b\u306e\u304b\u6d88\u6ec5\u3055\u305b\u308b\u306e\u304b\u3001\u3064\u307e\u308a\u3001\u5f7c\u3089\u306e\u79df\u7a0e\u3092\u5897\u3084\u3059\u306e\u304b\u6e1b\u3089\u3059\u306e\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u306e\u306f\u81ea\u7531\u306a\u307e\u307e\u3067\u3042\u308b\u3002<\/p>\n<p>EU\u8b70\u4f1a\u3068\u59d4\u54e1\u4f1a\u306b\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u7279\u6a29\u3068\u306f\u5225\u306b\u3001EU\u53f8\u6cd5\u88c1\u5224\u6240\u3082\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u5185\u3067\u306e\u8ab2\u7a0e\u653f\u7b56\u306e\u9032\u5316\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u6f14\u3058\u3066\u3044\u308b\u3002\u5b9f\u969b\u3001EU\u53f8\u6cd5\u88c1\u5224\u6240\u306f\u3001\u69d8\u3005\u306a\u5224\u6c7a\u306b\u304a\u3044\u3066\u3001\u300c\u8ab2\u7a0e\u554f\u984c\u306b\u304a\u3051\u308b\u52a0\u76df\u5404\u56fd\u306e\u4e3b\u6a29\u6027\u306f\u3001EC\u6761\u7d04\u306e\u6839\u672c\u7684\u81ea\u7531\u306b\u652f\u3048\u3089\u308c\u3066\u3044\u308b\u56fd\u5883\u3092\u8d8a\u3048\u305f\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u5dee\u5225\u3084\u4e0d\u516c\u5e73\u306a\u898f\u5236\u3092\u751f\u3080\u56fd\u5185\u306e\u8ab2\u7a0e\u5236\u5ea6\u3092\u6b63\u5f53\u5316\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u300d\u3068\u307f\u306a\u3057\u3066\u304d\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u3082\u3057\u4eee\u306b\u52a0\u76df\u5404\u56fd\u304c\u76f4\u63a5\u7a0e\u306e\u9818\u57df\u3067\u306e\u81ea\u7acb\u6027\u304b\u3089\u6069\u6075\u3092\u53d7\u3051\u3066\u3044\u308b\u4e8b\u304c\u3042\u308b\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u56fd\u5185\u7a0e\u5236\u306f\u3001\u56fd\u5185\u306e\u6cd5\u5236\u306e\u4e0a\u306b\u4f4d\u7f6e\u3059\u308bEU\u56fd\u5bb6\u88dc\u52a9\u6cd5\u5236\u3092\u542b\u3080\u57fa\u672c\u7684\u539f\u5247\u3001\u3059\u306a\u308f\u3061\u5236\u5ea6\u306e\u81ea\u7531\u3001\u30b5\u30fc\u30d3\u30b9\u3084\u8cc7\u672c\u3084\u5546\u54c1\u306e\u79fb\u52d5\u306e\u81ea\u7531\u3001\u7b49\u306b\u6cbf\u3063\u305f\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>3. \u56fd\u5bb6\u88dc\u52a9\u3068\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\uff1a\u65b0\u3057\u3044\u653f\u7b56<\/p>\n<p>3.1. \u306f\u3058\u3081\u306b<\/p>\n<p>EU\u6a5f\u80fd\u6761\u7d04\u306e\u7b2c107\u9805\u3092\u5143\u306b\u5168\u52a0\u76df\u56fd\u306e\u79df\u7a0e\u88dc\u52a9\u306e\u65bd\u7b56\u306e\u8a73\u7d30\u306a\u8abf\u67fb\u5831\u544a\u304c\u306a\u3055\u308c\u3066\u6765\u305f\u304c\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u653f\u5e9c\u5f53\u5c40\u304c\u8ca1\u653f\u7684\u56fd\u5bb6\u88dc\u52a9\u306b\u5bfe\u3059\u308b\u65b0\u3057\u3044\u5bfe\u5fdc\u3092\u53d6\u308a\u59cb\u3081\u305f\u306e\u306f\u3001\u305f\u304b\u3060\u304b\u904e\u53bb20\u5e74\u306b\u904e\u304e\u306a\u3044\u3002\u305d\u306e\u5f53\u521d\u304b\u3089\u56fd\u5bb6\u88dc\u52a9\u306b\u5bfe\u3059\u308b\u7981\u6b62\u306f\u79df\u7a0e\u4e0a\u306e\u6069\u6075\u3092\u542b\u3081\u3001\u3044\u304b\u306a\u308b\u5f62\u306e\u88dc\u52a9\u91d1\u306b\u5bfe\u3057\u3066\u3082\u3053\u308c\u3092\u5e45\u5e83\u304f\u7981\u6b62\u3059\u308b\u3082\u306e\u3068\u7406\u89e3\u3055\u308c\u3066\u304d\u305f\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u30011980\u5e74\u4ee3\u5f8c\u534a\u307e\u3067\u306f\u3001\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u88c1\u5224\u306f\u7a00\u3067\u3042\u3063\u305f\u3002\u3053\u306e\u56fd\u5bb6\u88dc\u52a9\u306e\u554f\u984c\u3092\u8ab2\u7a0e\u554f\u984c\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u4fee\u6b63\u3057\u305f\u308a\u6e1b\u3089\u3059\u4e8b\u3092\u671b\u307e\u306a\u3044\u50be\u5411\u306f\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u653f\u5e9c\u5f53\u5c40\u306b\u3088\u308b\u65b0\u3057\u3044\u653f\u6cbb\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u5408\u308f\u305b\u3066\u5909\u5316\u3057\u305f\u3002\u3053\u306e\u65b0\u3057\u3044\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u52a0\u76df\u5404\u56fd\u306e\u79df\u7a0e\u5236\u5ea6\u3092\u8abf\u548c\u3055\u305b\u3001\u52a0\u76df\u56fd\u9593\u306e\u8ab2\u7a0e\u7af6\u4e89\u306e\u4e0d\u516c\u6b63\u306a\u65b9\u6cd5\u306b\u5bfe\u6297\u3057\u3001\u56fd\u5185\u5e02\u5834\u306e\u6a5f\u80fd\u306b\u5bfe\u3059\u308b\u969c\u5bb3\u3092\u53d6\u308a\u9664\u3053\u3046\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3002\u3053\u306e\u9593\u306bOECD\u306f1998\u5e74\u3001\u6709\u5bb3\u306a\u8ab2\u7a0e\u7af6\u4e89\u30fc\u65b0\u305f\u306a\u30b0\u30ed\u30fc\u30d0\u30eb\u554f\u984c\u3068\u984c\u3057\u305f\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u305f\u304c\u3001\u3053\u308c\u306f\u52a0\u76df\u56fd\u9593\u306e\u79df\u7a0e\u4f53\u5236\u306e\u9593\u306e\u885d\u7a81\u306b\u3088\u308b\u6709\u5bb3\u306a\u8ab2\u7a0e\u7af6\u4e89\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3092\u518d\u5ea6\u78ba\u8a8d\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5c55\u958b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u30e8\u30fc\u30ed\u30c3\u30d1\u653f\u7b56\u306e\u63a1\u7528\u306b\u3064\u306a\u304c\u308a\u3001\u56fd\u5185\u5e02\u5834\u306b\u304a\u3051\u308b\u7af6\u4e89\u3092\u652f\u6301\u3059\u308b\u5224\u4f8b\u6cd5\u306b\u3082\u73fe\u308c\u305f\u3002\u30e8\u30fc\u30ed\u30c3\u30d1\u653f\u5e9c\u5f53\u5c40\u306e\u610f\u56f3\u3059\u308b\u3068\u3053\u308d\u306f\u3001\u57fa\u672c\u7684\u81ea\u7531\u3092\u4e0e\u3048\u308b\u3053\u3068\u306b\u3088\u308a\u56fd\u5185\u79df\u7a0e\u653f\u7b56\u306b\u4ecb\u5165\u3059\u308b\u3053\u3068\u3067\u3042\u3063\u305f\u3002\u3053\u306e\u3088\u3046\u306a\u52aa\u529b\u306f\u77ed\u671f\u9593\u306e\u3046\u3061\u306b\u6709\u5bb3\u306a\u56fd\u5185\u79df\u7a0e\u653f\u7b56\u3092\u53d6\u308a\u9664\u304f\u52a9\u3051\u3068\u306a\u308b\u3088\u3046\u306a\u56fd\u5bb6\u88dc\u52a9\u653f\u7b56\u306e\u9032\u884c\u3068\u3068\u3082\u306b\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u7d4c\u6e08\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u5dee\u5225\u3084\u898f\u5236\u3092\u53d6\u308a\u9664\u304f\u52a9\u3051\u3068\u306a\u3063\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><b>3.2. Code of conduct, communications and reports<\/b><\/p>\n<p>In 1992, the Conclusions and Recommendations of the Committee of independent experts on company taxa- tion analysed the fiscal situation within the European Union, pointing out major differences in the corporate tax systems operated by each Member State, as well as considerable variations in their corporate tax rates and tax bases. The bottom line was that, due to political pressure from certain Member States, it was determined that fiscal distortions within the European Union that result in excessive loss of tax revenue with regard to business taxation, the taxation of savings income and the existence of withholding taxes on cross-border interest, as well as royalty payments between companies, should be abrogated.<\/p>\n<p>In December 1997, the Ecofin Council adopted the Code of Conduct on Business Taxation (the Code), which encouraged the EU Commission to issue guidelines on State aid rules on business taxation and commit to the strict application of the aid rules. Moreover, the Code provided for coordinated action by all Member States to remove harmful tax competition within the European Union so as to improve tax transparency through a system of information exchange between Member States and assessments of any tax measures covered by the Code.<\/p>\n<p>Although the Code was a non-binding agreement, it clearly had political force. In adopting such a gentleman\u2019s agreement, Member States undertook to roll back existing tax measures that constituted harmful tax competition and refrain from introducing any future measures that could distort the Single Market. Moreover, according to paragraph J of the Code, the EU Commission made a commitment to issue guidelines on State aid rules. As such, this:<\/p>\n<p><i> fight against harmful tax or unfair tax was aimed not only at a more effective use of State aid law but also at general tax measures which lure foreign capital and other investment away from their source country, by offering tax rates or tax bases or an administrative practice which did not reflect the true balance of taxes and public services of the poaching Member State.<\/i><\/p>\n<p><i> Although monitoring State aid and tackling harmful tax competition both have the same goal, i.e. reducing distortions of competition within the internal market, the procedure for examining tax schemes, from the viewpoint of State aid, is distinct from work in connection with the Code. In fact, the qualification of a tax measure as harmful will not necessarily affect its possible qualification as State aid.<\/i><\/p>\n<p><b>3.3. European Commission\u2019s 1998 Notice<\/b><\/p>\n<p>Further to the Code and a communication in October 1997, \u201cthe Commission undertook to draw up guide- lines on the application of Articles 87 and 88 of the EC Treaty to measures relating to direct business taxation, and committed itself to the strict application of the aid rules concerned\u201d.<\/p>\n<p>This is considered the starting point of a new EU State aid policy on business taxation, which clarified and reinforced its application. In addition, it provided an opportunity for EU authorities to interfere in a field in which the EU framework was not, at that time, strong.<\/p>\n<p>In order to clarify the question of whether a tax measure could qualify as aid under article 107 of the TFEU (for- merly article 87 of the EC Treaty), the 1998 Commission Notice on the application of the State aid rules to measures relating to direct business taxation proposed clarifications and a road map to determining whether or not past and future national measures could comply with State aid procedural requirements.<\/p>\n<p>The EU Commission issued a detailed set of directions as to the types of tax provisions and practices that could be identified as State aid. With reference to article 107 of the TFEU, being the core of the EU State aid regime, there is a high-level description of each criterion to be fulfilled in order to have a tax measure considered as prohibited. Moreover, the EU Commission reiterated the principle of non-discrimination and the distinction between general measures and State aid. A general tax measure will, in principle, if it is not discriminatory, be offered to all tax- payers on an equal basis. State aid, however, is a selective tax measure or incentive applicable only to certain under- takings or goods and not to the whole economy.<\/p>\n<p>Following its commitment, on 11 July 2001, the EU Commission decided to initiate 15 State aid procedures regarding special corporate tax regimes in 12 Member States (including France, Germany and the United Kingdom). The measures that were under investigation mainly related to special tax regimes granted to multi- national groups or in respect of insurance and financial activities. In November 2003, 13 out of the 15 procedures were terminated and, in 2004, the EU Commission issued its report on actions taken in the field of fiscal aid.<\/p>\n<p>3.2. \u884c\u52d5\u6307\u91dd\u3001\u5354\u8b70\u3068\u5831\u544a\u66f8<\/p>\n<p>1992\u5e74\u3001\u6cd5\u4eba\u3078\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u306e\u72ec\u7acb\u59d4\u54e1\u4f1a\u306e\u7d50\u8ad6\u3068\u63d0\u8a00\u306b\u304a\u3044\u3066\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u5185\u306e\u8ca1\u653f\u7684\u72b6\u6cc1\u304c\u5206\u6790\u3055\u308c\u3001\u52a0\u76df\u5404\u56fd\u306b\u304a\u3044\u3066\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u7a0e\u4f53\u5236\u306e\u4e3b\u8981\u306a\u5dee\u7570\u3001\u305d\u306e\u6cd5\u4eba\u7a0e\u7387\u3068\u8ab2\u7a0e\u7bc4\u56f2\u306e\u91cd\u5927\u306a\u76f8\u9055\u304c\u6307\u6458\u3055\u308c\u305f\u3002\u305d\u306e\u7d50\u8ad6\u306f\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u5185\u306b\u8ca1\u653f\u7684\u6b6a\u307f\u304c\u751f\u3058\u3066\u304a\u308a\u3001\u305d\u306e\u7d50\u679c\u3001\u4e8b\u696d\u6240\u5f97\u306e\u8ab2\u7a0e\u3001\u8caf\u84c4\u53ce\u5165\u3078\u306e\u8ab2\u7a0e\u3001\u3042\u308b\u3044\u306f\u56fd\u5883\u3092\u8d8a\u3048\u308b\u5229\u606f\u3084\u4f01\u696d\u9593\u306e\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u306e\u652f\u6255\u3044\u3078\u306e\u8ab2\u7a0e\u306e\u7559\u4fdd\u306e\u5b58\u5728\u306a\u3069\u306e\u70b9\u3067\u79df\u7a0e\u53ce\u5165\u306e\u904e\u5270\u306a\u640d\u5931\u304c\u751f\u307e\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306f\u6b63\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3001\u3042\u308b\u56fd\u3005\u306e\u653f\u6cbb\u7684\u5727\u529b\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>1997\u5e7412\u6708\u3001EU\u7d4c\u6e08\u8ca1\u52d9\u76f8\u95a3\u50da\u4f1a\u8b70\u306f\u3001\u4f01\u696d\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u884c\u52d5\u6307\u91dd\uff08the Code\uff09\u3092\u63a1\u629e\u3057\u305f\u304c\u3001\u3053\u308c\u306f\u3001EU\u59d4\u54e1\u4f1a\u306b\u5bfe\u3057\u3001\u4f01\u696d\u8ab2\u7a0e\u306b\u5bfe\u3059\u308b\u56fd\u5bb6\u88dc\u52a9\u30eb\u30fc\u30eb\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5236\u5b9a\u3057\u3001\u652f\u63f4\u30eb\u30fc\u30eb\u306e\u53b3\u5bc6\u306a\u9069\u7528\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u3092\u52e7\u3081\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3002\u3055\u3089\u306b\u3001\u3053\u306e\u6307\u91dd\u306f\u3001\u52a0\u76df\u56fd\u9593\u3067\u306e\u60c5\u5831\u4ea4\u63db\u30b7\u30b9\u30c6\u30e0\u3068\u305d\u306e\u6307\u91dd\u306e\u7bc4\u56f2\u5185\u3067\u306e\u79df\u7a0e\u653f\u7b56\u306e\u8a55\u4fa1\u3092\u901a\u3057\u3066\u79df\u7a0e\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u9023\u5408\u5185\u3067\u306e\u6709\u5bb3\u306a\u79df\u7a0e\u7af6\u4e89\u3092\u53d6\u308a\u9664\u304f\u305f\u3081\u306b\u5168\u52a0\u76df\u56fd\u306b\u3088\u308b\u5354\u8abf\u884c\u52d5\u3092\u63d0\u4f9b\u3057\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u6307\u91dd\u306f\u3001\u62d8\u675f\u7684\u306a\u5408\u610f\u3067\u306f\u306a\u304b\u3063\u305f\u304c\u3001\u660e\u3089\u304b\u306a\u653f\u6cbb\u7684\u529b\u3092\u6301\u3063\u305f\u3002\u3053\u306e\u3088\u3046\u306a\u7d33\u58eb\u5354\u5b9a\u3092\u63a1\u629e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u52a0\u76df\u5404\u56fd\u306f\u6709\u5bb3\u306a\u79df\u7a0e\u7af6\u4e89\u3092\u3082\u305f\u3089\u3059\u65e2\u5b58\u306e\u79df\u7a0e\u653f\u7b56\u3092\u53d6\u308a\u6b62\u3081\u3001\u5358\u4e00\u5e02\u5834\u3092\u6b6a\u3081\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4eca\u5f8c\u306e\u653f\u7b56\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u907f\u3051\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u3053\u306e\u6307\u91dd\u306e\u30d1\u30e9\u30b0\u30e9\u30d5 J \u306b\u3088\u308c\u3070\u3001EU\u59d4\u54e1\u4f1a\u306f\u56fd\u5bb6\u88dc\u52a9\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5236\u4f5c\u3059\u308b\u3068\u7d04\u675f\u3057\u305f\u306e\u3067\u3042\u308b\u3002\u305d\u308c\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u3063\u305f\uff1a<\/p>\n<p><span style=\"font-size: 12pt;\"><em>\u6709\u5bb3\u306a\u8ab2\u7a0e\u3084\u4e0d\u516c\u5e73\u306a\u8ab2\u7a0e\u306b\u5bfe\u3059\u308b\u6226\u3044\u306f\u3001\u56fd\u5bb6\u88dc\u52a9\u6cd5\u306e\u3088\u308a\u52b9\u679c\u7684\u306a\u6d3b\u7528\u306b\u5bfe\u3057\u3066\u3060\u3051\u3001\u3067\u306f\u306a\u304f\u3001\u629c\u3051\u99c6\u3051\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u52a0\u76df\u56fd\u304c\u7a0e\u3068\u516c\u7684\u30b5\u30fc\u30d3\u30b9\u306e\u771f\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53cd\u6620\u3057\u3066\u3044\u306a\u3044\u7a0e\u7387\u3084\u8ab2\u7a0e\u7bc4\u56f2\u3001\u884c\u653f\u624b\u7d9a\u304d\u306a\u3069\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u5916\u56fd\u8cc7\u672c\u3084\u6295\u8cc7\u3092\u305d\u306e\u51fa\u8eab\u56fd\u304b\u3089\u8a98\u3044\u51fa\u305d\u3046\u3068\u3059\u308b\u3088\u3046\u306a\u79df\u7a0e\u653f\u7b56\u5168\u822c\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em> \u56fd\u5bb6\u88dc\u52a9\u3092\u76e3\u8996\u3057\u3001\u6709\u5bb3\u306a\u79df\u7a0e\u7af6\u4e89\u3092\u963b\u6b62\u3059\u308b\u3053\u3068\u306f\u3001\u3068\u3082\u306b\u540c\u3058\u30b4\u30fc\u30eb\u3001\u3059\u306a\u308f\u3061\u56fd\u5185\u5e02\u5834\u3067\u306e\u7af6\u4e89\u306e\u6b6a\u66f2\u3092\u6e1b\u3089\u3059\u4e8b\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u304c\u3001\u56fd\u5bb6\u88dc\u52a9\u306e\u8996\u70b9\u304b\u3089\u79df\u7a0e\u4f53\u5236\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u306f\u6307\u91dd\u3068\u95a2\u9023\u3057\u305f\u53d6\u7d44\u307f\u3068\u306f\u7570\u306a\u308b\u4e8b\u3067\u3042\u308b\u3002\u4e8b\u5b9f\u3001\u3042\u308b\u79df\u7a0e\u653f\u7b56\u304c\u6709\u5bb3\u3067\u3042\u308b\u3068\u8a8d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u5fc5\u305a\u3057\u3082\u3001\u305d\u306e\u56fd\u5bb6\u88dc\u52a9\u3068\u3057\u3066\u306e\u8a8d\u5b9a\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3067\u306f\u306a\u3044\u3002<\/em><\/span><\/p>\n<p>3.3. \u30e8\u30fc\u30ed\u30c3\u30d1\u59d4\u54e1\u4f1a\u306e1998\u5e74\u544a\u77e5\u66f8<\/p>\n<p>1997\u5e7410\u6708\u306e\u6307\u91dd\u3068\u4f1d\u9054\u6587\u66f8\u306b\u52a0\u3048\u3066\u3001\u300c\u59d4\u54e1\u4f1a\u306f\u3001\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u76f4\u63a5\u7a0e\u306b\u95a2\u4fc2\u3059\u308bEC\u6761\u7d04\u306e87\u306888\u9805\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u307e\u3068\u3081\u308b\u4e8b\u306b\u7740\u624b\u3057\u305f\u3002\u300d<\/p>\n<p>\u3053\u308c\u306f\u3001\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306e\u65b0\u305f\u306aEU\u56fd\u5bb6\u88dc\u52a9\u653f\u7b56\u306e\u51fa\u767a\u70b9\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u9069\u7528\u3092\u660e\u78ba\u5316\u3057\u3001\u5f37\u5316\u3057\u3066\u3044\u308b\u3002\u3055\u3089\u306b\u52a0\u3048\u3066\u3001\u73fe\u6642\u70b9\u3067\u306f\u3001EU\u306e\u4f53\u5236\u304c\u8106\u5f31\u306a\u5206\u91ce\u306bEU\u653f\u5e9c\u5f53\u5c40\u304c\u4ecb\u5165\u3059\u308b\u6a5f\u4f1a\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3042\u308b\u79df\u7a0e\u653f\u7b56\u304cEU\u6a5f\u80fd\u6761\u7d04\u306e107\u9805\u306b\u898f\u5b9a\u3059\u308b\u652f\u63f4\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u554f\u984c\u3092\u660e\u78ba\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u56fd\u5bb6\u88dc\u52a9\u30eb\u30fc\u30eb\u306e\u4e8b\u696d\u3078\u306e\u76f4\u63a5\u8ab2\u7a0e\u306b\u95a2\u4fc2\u3059\u308b\u653f\u7b56\u3078\u306e\u9069\u7528\u306b\u95a2\u3059\u308b1998\u5e74\u306e\u59d4\u54e1\u4f1a\u6587\u66f8\u306f\u3001\u904e\u53bb\u304a\u3088\u3073\u3053\u308c\u304b\u3089\u306e\u56fd\u5185\u653f\u7b56\u304c\u56fd\u5bb6\u88dc\u52a9\u306e\u624b\u7d9a\u304d\u8981\u4ef6\u306b\u6cbf\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u660e\u78ba\u5316\u3068\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u63d0\u6848\u3057\u305f\u3002EU\u59d4\u54e1\u4f1a\u306f\u3001\u56fd\u5bb6\u88dc\u52a9\u3068\u8a8d\u3081\u3089\u308c\u308b\u79df\u7a0e\u898f\u5247\u3068\u65bd\u7b56\u306e\u5206\u985e\u5f62\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u6307\u793a\u3092\u8868\u660e\u3057\u305f\u3002<\/p>\n<p>EU\u306e\u56fd\u5bb6\u88dc\u52a9\u5236\u5ea6\u306e\u4e2d\u6838\u3067\u3042\u308bEU\u6a5f\u80fd\u6761\u7d04\u306e107\u9805\u306b\u95a2\u9023\u3057\u3066\u3001\u3042\u308b\u79df\u7a0e\u653f\u7b56\u304c\u7981\u6b62\u3055\u308c\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u306b\u6e80\u305f\u3059\u3079\u304d\u3053\u3053\u306e\u6761\u4ef6\u3092\u9ad8\u6b21\u306a\u89e3\u8aac\u304c\u5b58\u5728\u3059\u308b\u3002\u4e00\u822c\u7684\u306a\u79df\u7a0e\u653f\u7b56\u306f\u3001\u539f\u5247\u7684\u306b\u3001\u305d\u308c\u304c\u5dee\u5225\u7684\u306a\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u3001\u5168\u3066\u306e\u7d0d\u7a0e\u8005\u306b\u540c\u3058\u57fa\u6e96\u3067\u8ab2\u3055\u308c\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u56fd\u5bb6\u88dc\u52a9\u306f\u5dee\u5225\u7684\u306a\u79df\u7a0e\u653f\u7b56\u3067\u3042\u308a\u3001\u7279\u5b9a\u306e\u4e8b\u696d\u3084\u5546\u54c1\u306b\u3068\u3063\u3066\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306a\u5968\u52b1\u91d1\u3067\u3042\u3063\u3066\u3001\u7d4c\u6e08\u5168\u4f53\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u7d04\u675f\u306b\u3057\u305f\u304c\u3063\u3066\u30012001\u5e747\u670811\u65e5\u3001EU\u59d4\u54e1\u4f1a\u306f12\u306e\u52a0\u76df\u56fd\uff08\u30d5\u30e9\u30f3\u30b9\u3001\u30c9\u30a4\u30c4\u3001\u82f1\u56fd\u3092\u542b\u3080\uff09\u306e\u7279\u5225\u306a\u6cd5\u4eba\u7a0e\u5236\u306b\u95a2\u3059\u308b15\u306e\u56fd\u5bb6\u88dc\u52a9\u306e\uff08\u8abf\u67fb\uff09\u624b\u7d9a\u304d\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u305f\u3002\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u653f\u7b56\u306f\u3001\u4e3b\u3068\u3057\u3066\u3001\u591a\u56fd\u7c4d\u30b0\u30eb\u30fc\u30d7\u306b\u4e0e\u3048\u3089\u308c\u305f\u7279\u5225\u306a\u7a0e\u5236\u3001\u4fdd\u967a\u3084\u8ca1\u52d9\u7684\u6d3b\u52d5\u306b\u95a2\u4fc2\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>2003\u5e7411\u6708\u300115\u306e\u3046\u306113\u306e\u624b\u7d9a\u304d\u304c\u7d42\u4e86\u3057\u30012004\u5e74\u306bEU\u59d4\u54e1\u4f1a\u306f\u3001\u8ca1\u653f\u7684\u652f\u63f4\u9818\u57df\u306b\u304a\u3044\u3066\u306e\u6d3b\u52d5\u306b\u3064\u3044\u3066\u306e\u5831\u544a\u66f8\u3092\u767a\u8868\u3057\u305f\u3002<\/p>\n<p><b>3.4. The European Commission\u2019s 2004 report<\/b><\/p>\n<p>The 2004 report provided an initial review of the actions that have been undertaken by the EU Commission since 2001 rather than outlining an exhaustive list of all tax State aid cases handled since the 1998 Notice. From the report, it is evident that the EU Commission\u2019s investigations were not based on new guidelines, but rather on custom practices applicable in other areas. Therefore, in assessing the compatibility of tax measures with the State aid regime, the EU Commission based its rationale on ECJ case law, which provided it with an opportunity to clarify the application of State aid rules to tax measures.<\/p>\n<p><b>3.5. The European Commission\u2019s 2016 Notice<\/b><\/p>\n<p>On 19 May 2016, the EU Commission published its final notice on the notion of State aid (2016 Notice) with the objective of providing clarification to public authorities and companies and to facilitate public investment by identifying measures that do not need prior approval. In addition, the 2016 Notice also contains guidance on the definition of State aid itself by analysing each criterion that must be met in order for a measure to be identified as incompatible with the internal market.<\/p>\n<p>The 2016 Notice updated the 1998 Notice and set out the EU Commission\u2019s current understanding of article 107(1) of the TFEU based, in particular, on its recent State aid decisions, but also as interpreted by the ECJ and the General Court. This corresponds to the EU Commission\u2019s efforts with regard to the State aid modernization programme launched in 2012. The 2016 Notice identifies specific issues concerning tax measures that have been subject to recent investigations by the EU Commission. Amongst the tax measures identified, the 2016 Notice focused on cooperative societies, undertakings for collective investment, tax amnesties, tax rulings and settlements, depreciation\/amortization rules, fixed basis tax regimes for specific activities, anti-abuse rules and c.<\/p>\n<p><b>3.6. ECJ case law<\/b><\/p>\n<p>Apart from the resolutions and guidelines that have been adopted by the EU Commission and other EU bodies since the 1990s, the ECJ also played an important role in the prohibition of State aid by laying down principles and confirming that the \u201cconcept of aid includes not only positive benefits such as subsidies, but also interventions in various forms which \u2018mitigate the charges which are normally included in the budget of an undertaking\u2019 (Steen- kolenmijnen Case 30\/59)\u201d. Relevant landmark ECJ cases regarding fiscal State aid include Gezamenlijke Steenko- lenmijnen, Italian Textile (Case C-173\/73), Banco Exterior de Espa\u00f1a (Case C-387\/92), British Aggregates (Case C-487\/06) and Italian Cooperatives (Joined Cases C-78\/08 to C-80\/08) (Paint Graphos).<\/p>\n<p>3.4. \u30e8\u30fc\u30ed\u30c3\u30d1\u59d4\u54e1\u4f1a\u306e2004\u5e74\u5831\u544a\u66f8<\/p>\n<p>2004\u5e74\u5831\u544a\u66f8\u306f\u30011998\u5e74\u306e\u6587\u66f8\u4ee5\u6765\u3001\u53d6\u308a\u6271\u308f\u308c\u305f\u5168\u3066\u306e\u79df\u7a0e\u56fd\u5bb6\u88dc\u52a9\u4f8b\u306e\u81a8\u5927\u306a\u30ea\u30b9\u30c8\u306e\u6982\u89b3\u3068\u3044\u3046\u3088\u308a\u30012001\u5e74\u4ee5\u964dEU\u59d4\u54e1\u4f1a\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u305f\u6d3b\u52d5\u306e\u6700\u521d\u306e\u691c\u8a3c\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u5831\u544a\u66f8\u304b\u3089\u3001EU\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u306f\u65b0\u3057\u3044\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u3044\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u3080\u3057\u308d\u3001\u4ed6\u306e\u9818\u57df\u3067\u3082\u63d0\u8981\u3067\u304d\u308b\u3088\u3046\u306a\u500b\u5225\u7684\u306a\u624b\u6cd5\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u56fd\u5bb6\u88dc\u52a9\u5236\u5ea6\u306b\u95a2\u308f\u308b\u8ab2\u7a0e\u653f\u7b56\u306e\u9069\u7528\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u3001EU\u59d4\u54e1\u4f1a\u306f\u3001\u305d\u306e\u6839\u62e0\u3092\u3001\u56fd\u5bb6\u88dc\u52a9\u306e\u7a0e\u5236\u3078\u306e\u9069\u7528\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u6a5f\u4f1a\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308bEU\u53f8\u6cd5\u88c1\u5224\u6240\u306e\u5224\u4f8b\u6cd5\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>3.5. \u30e8\u30fc\u30ed\u30c3\u30d1\u59d4\u54e1\u4f1a\u306e2016\u5e74\u544a\u77e5\u66f8<\/p>\n<p>2016\u5e74\u306e5\u670819\u65e5\u3001EU\u59d4\u54e1\u4f1a\u306f\u56fd\u5bb6\u88dc\u52a9\u306e\u6982\u5ff5\u306b\u3064\u3044\u3066\u306e\u6700\u7d42\u7684\u6587\u66f8\uff082016\u6587\u66f8\uff09\u3092\u516c\u8868\u3057\u305f\u304c\u3001\u305d\u306e\u76ee\u7684\u306f\u516c\u7684\u6a5f\u95a2\u3084\u4f01\u696d\u306b\u5bfe\u3057\u660e\u78ba\u306a\u57fa\u6e96\u3092\u63d0\u4f9b\u3057\u3001\u4e8b\u524d\u627f\u8a8d\u3092\u5fc5\u8981\u3068\u3057\u306a\u3044\u624b\u6cd5\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u516c\u7684\u6295\u8cc7\u3092\u5bb9\u6613\u306b\u3059\u308b\u4e8b\u3067\u3042\u3063\u305f\u3002\u3055\u3089\u306b\u52a0\u3048\u3066\u30012016\u6587\u66f8\u306f\u56fd\u5bb6\u88dc\u52a9\u81ea\u4f53\u306e\u5b9a\u7fa9\u3082\u542b\u3093\u3067\u3044\u305f\u304c\u3001\u305d\u308c\u306f\u3042\u308b\u653f\u7b56\u624b\u6bb5\u304c\u56fd\u5185\u5e02\u5834\u3068\u9069\u5408\u3057\u3066\u3044\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u305d\u308c\u305e\u308c\u306e\u57fa\u6e96\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>2016\u5e74\u6587\u66f8\u306f\u30011998\u5e74\u6587\u66f8\u3092\u66f4\u65b0\u3057\u3001EU\u59d4\u54e1\u4f1a\u306e\u73fe\u5728\u306eEU\u6a5f\u80fd\u6761\u7d04107(1)\u9805\u306e\u89e3\u91c8\u3092\u5b9a\u3081\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u304c\u3001\u3053\u308c\u306f\u6b8a\u306b\u6700\u8fd1\u306e\u56fd\u5bb6\u88dc\u52a9\u306e\u5224\u65ad\u3084\u3055\u3089\u306b\u306fEU\u53f8\u6cd5\u88c1\u5224\u6240\u3084\u4e00\u822c\u88c1\u5224\u6240\u306b\u3088\u308b\u89e3\u91c8\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u3063\u305f\u3002\u3053\u308c\u306f2012\u5e74\u306b\u958b\u59cb\u3055\u308c\u305f\u56fd\u5bb6\u88dc\u52a9\u306e\u8fd1\u4ee3\u5316\u8a08\u753b\u306b\u95a2\u3059\u308bEU\u59d4\u54e1\u4f1a\u306e\u52aa\u529b\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u30022016\u6587\u66f8\u306fEU\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u6700\u8fd1\u306e\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u79df\u7a0e\u653f\u7b56\u306b\u95a2\u3059\u308b\u7279\u5225\u306a\u554f\u984c\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u3088\u3046\u306a\u79df\u7a0e\u653f\u7b56\u306e\u4e2d\u30672016\u5e74\u6587\u66f8\u304c\u6ce8\u76ee\u3057\u305f\u306e\u306f\u5354\u540c\u7d44\u5408\u3084\u5171\u540c\u6295\u8cc7\u4e8b\u696d\u3001\u79df\u7a0e\u514d\u9664\u3001\u4e8b\u524d\u627f\u8a8d\u3084\u6c7a\u5b9a\u3001\u6e1b\u4fa1\u511f\u5374\u898f\u5247\u3001\u7279\u5b9a\u306e\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u7a0e\u5236\u5ea6\u3001\u5236\u5ea6\u6feb\u7528\u306e\u7981\u6b62\u3001\u56fd\u5185\u6d88\u8cbb\u7a0e\u3001\u306a\u3069\u3067\u3042\u308b\u3002<\/p>\n<p>3.6. \u30e8\u30fc\u30ed\u30c3\u30d1\u53f8\u6cd5\u88c1\u5224\u6240\u306e\u5224\u4f8b\u6cd5<\/p>\n<p>1990\u5e74\u4ee3\u4ee5\u964d\u3001EU\u59d4\u54e1\u4f1a\u3084\u305d\u306e\u4ed6\u306eEU\u6a5f\u95a2\u306b\u3088\u3063\u3066\u63a1\u629e\u3055\u308c\u3066\u6765\u305f\u6c7a\u5b9a\u3084\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u306f\u5225\u306b\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u53f8\u6cd5\u88c1\u5224\u6240\u3082\u307e\u305f\u56fd\u5bb6\u88dc\u52a9\u306e\u7981\u6b62\u306b\u95a2\u3057\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u6765\u305f\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u308c\u306f\u300c\u652f\u63f4\u306e\u6982\u5ff5\u306f\u3001\u88dc\u52a9\u91d1\u306e\u3088\u3046\u306a\u7a4d\u6975\u7684\u306a\u6069\u6075\u306e\u307f\u306a\u3089\u305a\u3001\u901a\u5e38\u306a\u3089\u305d\u306e\u4e8b\u696d\u306e\u4e88\u7b97\u306e\u4e2d\u306b\u542b\u307e\u308c\u308b\u306f\u305a\u306e\u652f\u51fa\u3092\u8efd\u6e1b\u3059\u308b\u3088\u3046\u306a\u300d\u69d8\u3005\u306a\u5f62\u614b\u306e\u4ecb\u5165\u3092\u3082\u542b\u3080\u3068\u3044\u3046\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u539f\u5247\u3092\u5b9a\u3081\u308b\u3053\u3068\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3002\u3053\u308c\u306b\u95a2\u9023\u3059\u308b\u8ca1\u653f\u7684\u56fd\u5bb6\u88dc\u52a9\u306b\u95a2\u3059\u308b\u6b74\u53f2\u7684\u306a\u30e8\u30fc\u30ed\u30c3\u30d1\u53f8\u6cd5\u88c1\u5224\u6240\u306e\u5224\u4f8b\u306f\u3001Gezamenlijke Steenko- lenmijnen, Italian Textile (Case C-173\/73), Banco Exterior de Espa\u00f1a (Case C-387\/92), British Aggregates (Case C-487\/06) and Italian Cooperatives (Joined Cases C-78\/08 to C-80\/08) (Paint Graphos)\u306a\u3069\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>EUROPEAN TAXATION\u00a0 September 2017 \u300cEU State Aid and Tax: An Evolutionary Approach \uff08EU\u306b\u304a\u3051\u308b\u56fd\u5bb6\u88dc\u52a9\u3068\u7a0e\uff1a \u305d\u306e\u9032\u5316\u306e\u7814\u7a76\uff09\u300d \uff5eEU &hellip; <a href=\"http:\/\/www.matsuga.net\/senior_blog\/2020\/5478\/\" class=\"more-link\">\u7d9a\u304d\u3092\u8aad\u3080 <span class=\"screen-reader-text\">\u300eEU\u306e\u56fd\u5bb6\u652f\u63f4\u3068\u7a0e\u300f\u7814\u7a76\u5831\u544a<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":5482,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-graduate_school"],"aioseo_notices":[],"_links":{"self":[{"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/posts\/5478","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/comments?post=5478"}],"version-history":[{"count":6,"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/posts\/5478\/revisions"}],"predecessor-version":[{"id":5486,"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/posts\/5478\/revisions\/5486"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/media\/5482"}],"wp:attachment":[{"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/media?parent=5478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/categories?post=5478"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.matsuga.net\/senior_blog\/wp-json\/wp\/v2\/tags?post=5478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}