The Green Transition: Tax Incentives and State Aid

p class="MsoNormal"span lang="EN-US"The article analyses the EU and European Economic Area (EEA) Member States’ leeway under the state aid rules in Article 107 Treaty on the Functioning of the European Union (TFEU) and Article 61 EEA Agreement regarding the use of tax incentives to promote the green transition for which they currently have a more significant amount of discretion than before for doing so. There is an increased focus on the environment in the EU and the EEA, and the analysis proves that this would most likely entail that some tax incentives that would have been considered as unlawful under Article 107 TFEU/Article 61 EEA Agreement only a few years ago would currently be considered as compatible with the state aid rules.o:p/o:p/span