The Parliamentary Budget Office has published a note explaining the EU State Aid Rules and how they operate in Ireland. State Aid refers to the use of financial resources, such as tax relief, provided on a selective basis by public bodies to businesses or industries in a way that gives them an unfair advantage or disrupts trade within the EU.
This publication provides a high-level overview of:
- EU State Aid rules and their application in Ireland,
- The General Block Exemption Regulation (GBER).
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