Das beihilferechtliche Durchführungsverbot im Steuerverfahren

According to the European Union member states are prohibited from introducing any state aid which has not been authorized by the Commission. Tax law, as well, may contain state aid elements. In many cases it is unclear, though, if a tax law provision grants such an advantage. In these cases it is doubtful if fiscal authorities should apply the respective norm. E.g. in 2010 the German fiscal authorities suspended a provision referring to the carry-forward of losses („Sanierungsklausel“) after the Commission opened a formal investigation procedure.
The author presents in which cases a tax law provision may contain state aid and what follows from the stand-still obligation during a state aid procedure. The impact of the stand-still obligation on the application of German tax law provisions is analysed in depth. From this, the author discusses the appropriate course of action for fiscal authorities in Germany.