‘Tax Haven’ Conditions Included in COVID-19 State Aid Schemes: Can They Be Tested?

Abstract

Kemmeren offers insights whether the condition of making COVID-19 State aid dependent on the absence of links to tax havens be tested against fundamental freedoms The author adheres to a traditional legal methodology This methodology makes it possible to acquire a more complete understanding of the possible impact of fundamental freedoms on conditions to provide COVID-19 State aid, more specifically on tax haven conditions For the descriptions, analyses, and evaluations, the author has used sources of law, including national tax law, treaties, global issues (e g global principles in redistributive justice), legislative history, technical explanations, case law, decisions, statements of practice, public rulings, and literature