Abstract
In 2022, the regulation of subsidies - including tax incentives - is no longer just a matter of national law, EU state aid law or international trade law. The academic year 2022/2023, in which Prof. Prokisch retires, is also the year in which new tax phenomena start casting their shadow over genuine national incentives, be it tax incentives or otherwise. This contribution will focus on how plans for an EU-wide corporate tax base (‘BEFIT’) and international agreement to secure a minimum level of taxation (‘Pillar Two’) might directly affect the granting of subsidies and tax incentives by EU Member States. This contribution will focus on how to prevent parallel efforts to make the world more sustainable from colliding. Various efforts have been made to raise tax revenue and stop tax avoidance even to a point where such rules may hinder the pursuit of other sustainable development goals (SDGs) such as greening the economy.
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