The creeping normative role of the EC Commission in the twin-track struggle against State aids and harmful tax competition1

Francesco Nanetti and Giovanni Mameli,Fantozzi & Associates, Rome

1. Tax package and the Code of Conduct

The European Union's state aid policy is an important part of the EU's competition regime and has been central to the Single European Market objective.

In this regard, the Commission is endowed of a de facto monopoly of enforcement due to the absence of formal legislation (until 1997 there was practically no Council legislation in the state aids area).

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