{"id":21029,"date":"2025-08-19T11:33:52","date_gmt":"2025-08-19T09:33:52","guid":{"rendered":"https:\/\/www.uni.lu\/fdef-en\/?post_type=articles&#038;p=21029"},"modified":"2025-10-21T12:03:34","modified_gmt":"2025-10-21T10:03:34","slug":"a-quiet-shift-in-eu-tax-governance-summary-and-reflections-on-furuseths-green-transition-article","status":"publish","type":"articles","link":"https:\/\/www.uni.lu\/fdef-en\/articles\/a-quiet-shift-in-eu-tax-governance-summary-and-reflections-on-furuseths-green-transition-article\/","title":{"rendered":"A Quiet Shift in EU Tax Governance: Summary and Reflections on Furuseth\u2019s &#8216;Green Transition&#8217; Article"},"content":{"rendered":"\n<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><div class=\"py-48 first:pt-0 last:pb-0 wp-block-unilux-blocks-people-list\">\n    \n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"author\"\n    >\nAuthor<\/h2>\n<ul class=\"flex flex-wrap -mx-16 wp-block-unilux-blocks-people-item-wrapper\">\n    <li class=\"w-full md:w-1\/2 p-16 wp-block-unilux-blocks-people-item-automated\"><div class=\"ulux-card card-people bg-theme\"><div class=\"list-people bg-theme\">\n    <div class=\"list-people__container\">\n        <div class=\"list-people__visual\">\n            <figure class=\"wp-block-dev4-reusable-blocks-image\">\n                <!-- Template Image Component: default -->\n<img decoding=\"async\" class=\"w-full\" width=\"\" height=\"\" rel=\"\" alt=\"Sotiris Gerasimos ZAKYNTHINOS\" src=\"https:\/\/www.uni.lu\/en\/person-image\/NTAwOTAwODFfX1NvdGlyaXMgR2VyYXNpbW9zIFpBS1lOVEhJTk9T\" srcset=\"https:\/\/www.uni.lu\/en\/person-image\/NTAwOTAwODFfX1NvdGlyaXMgR2VyYXNpbW9zIFpBS1lOVEhJTk9T--thumbnail 150w,https:\/\/www.uni.lu\/en\/person-image\/NTAwOTAwODFfX1NvdGlyaXMgR2VyYXNpbW9zIFpBS1lOVEhJTk9T--medium 300w,https:\/\/www.uni.lu\/en\/person-image\/NTAwOTAwODFfX1NvdGlyaXMgR2VyYXNpbW9zIFpBS1lOVEhJTk9T--medium_large 768w,https:\/\/www.uni.lu\/en\/person-image\/NTAwOTAwODFfX1NvdGlyaXMgR2VyYXNpbW9zIFpBS1lOVEhJTk9T--large 1024w,https:\/\/www.uni.lu\/en\/person-image\/NTAwOTAwODFfX1NvdGlyaXMgR2VyYXNpbW9zIFpBS1lOVEhJTk9T--1536x1536 1536w,https:\/\/www.uni.lu\/en\/person-image\/NTAwOTAwODFfX1NvdGlyaXMgR2VyYXNpbW9zIFpBS1lOVEhJTk9T--2048x2048 2048w\" loading=\"lazy\" \/><!-- end Image Component -->\n            <\/figure>\n        <\/div>\n        <div class=\"list-people__body\">\n            <h3 class=\"list-people__title\">Sotiris Gerasimos ZAKYNTHINOS<\/h3>\n            <p class=\"list-people__description\">Doctoral researcher<\/p>\n            <div class=\"wp-block-unilux-blocks-simple-cta wp-block-unilux-blocks-people-item-automated\">\n    <a\n        href=\"https:\/\/www.uni.lu\/en\/person\/NTAwOTAwODFfX1NvdGlyaXMgR2VyYXNpbW9zIFpBS1lOVEhJTk9T\"\n        class=\"link-text link-text--icon list-people__link link-absolute\"\n        target=\"\"\n    >\n        <span class=\"link-text__body\">\n            <span class=\"link-text__name\">Learn more<\/span>\n        <\/span>\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg>    <\/a>\n<\/div>\n        <\/div>\n    <\/div>\n<\/div>\n<\/div><\/li><\/ul>\n\n<\/div>\n\n\n\n\n<h3 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"reviewed-article\"\n    >\nReviewed article<\/h3>\n\n\n\n<ul class=\"wp-block-unilux-blocks-button-list-v2\">\n<li class=\"wp-block-unilux-blocks-button-list-item-v2\"><a class=\"quick-link\" href=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/8\/2025\/08\/19121049\/The-Green-Transition-Tax-Incentives-and-State-Aid.pdf\" target=\"_blank\" role=\"link\" rel=\"noopener\" tabindex=\"0\"><span class=\"quick-link__container\">\n<div class=\"wp-block-unilux-blocks-block-inserter quick-link__img\"><\/div>\n\n\n\n<span class=\"quick-link__name wp-block-unilux-blocks-plain-text\">The Green Transition: Tax Incentives and State Aid by Eivind Furuseth<\/span>\n\n<svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--external-link \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--external-link\"><\/use><\/svg><\/span><\/a><\/li>\n<\/ul>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<p>In his article<sup>1<\/sup> \u201cThe Green Transition: Tax Incentives and State Aid\u201d, Furuseth discusses an increasingly important legal question in EU economic governance: How much can Member States use tax policy to support the green transition, and to what extent is this space shaped \u2014 or limited \u2014 by the European Union\u2019s framework on state aid?<\/p>\n\n\n\n<p>Furuseth begins by recognizing the scale of the climate challenge. The EU\u2019s goal to reach climate neutrality by 2050 requires massive investments, far exceeding what public funds can provide. As a result, Member States are increasingly relying on tax incentives to encourage private investment in renewable energy, clean technologies, and green innovation.<sup>2<\/sup> However, as he rightfully points out, tax incentives are not beyond the reach of state aid rules. On the contrary, when they benefit certain businesses, sectors, or activities over others, they are regarded as selective advantages under Article 107(1) TFEU and need to be evaluated accordingly.<sup>3<\/sup><\/p>\n\n\n\n<p>What makes Furuseth\u2019s article especially insightful is his focus not just on the mechanics of classification, but on how the legal interpretation of compatibility under Article 107(3) TFEU is beginning to change. He demonstrates that while tax incentives are often scrutinized for their selectivity, the key legal development is the increasing integration of environmental objectives into the compatibility analysis. Citing recent case law \u2014 most notably Case C-594\/18 P <em>Austria<\/em> <em>v. Commission (Hinkley Point C) <\/em>\u2014 he highlights the growing acceptance of environmental protection as a legitimate public interest that can offset concerns about distortion. Under this interpretation of the CJEU, the balancing test no longer focuses solely on competition but also considers the proportionality and necessity of the aid in meeting climate goals. Tax measures that are well-targeted, limited in duration and scope, and aligned with broader EU objectives are thus more likely to be considered compatible, not automatically but through a structured, policy-aware legal review.<\/p>\n\n\n\n<p>Another important aspect discussed in the article is the role of the General Block Exemption Regulation (GBER), which serves as the legal foundation for exempting specific aid categories from prior notification under Article 108(3) TFEU. Furuseth clarifies that the GBER is not a free license to act, but a technical simplification grounded in detailed legal criteria. It originates from Article 108(4) TFEU, which empowers the Commission to identify aid that is presumed compatible, provided it meets specific conditions. The 2023 update of the GBER, which Furuseth analyzes thoroughly, aligns with a broader policy shift towards supporting green investments, especially in energy transition, hydrogen production, and decarbonization.<sup>4<\/sup> He rightly emphasizes that this does not constitute a deregulatory move; member states must still adhere to the specific legal and technical standards, and any non-compliance triggers the need for notification. Therefore, while the GBER helps streamline implementation, it does not remove oversight.<\/p>\n\n\n\n<p>When it comes to the interface between tax incentives and innovation policy, Furuseth draws attention to the updated 2022 RDI Framework, which plays an important role in shaping the Commission\u2019s approach to aid for research, development, and innovation. Rather than claiming that tax incentives escape scrutiny if they are \u201ctechnology-neutral,\u201d the RDI Framework, combined with the GBER, appears to have created more structured legal pathways for environmental R&amp;D support. This is particularly relevant for Member States seeking to stimulate green technologies without triggering excessive concerns about selectivity.<\/p>\n\n\n\n<p>In general, Furuseth\u2019s analysis traces how EU state aid law is gradually recalibrated to accommodate climate objectives. Green tax incentives are no longer viewed solely through the lens of market distortion; instead, their compatibility with the internal market is now assessed through a broader balancing test that includes environmental aims. Instruments like the GBER and RDI Guidelines reflect this shift \u2014 not as signs of deregulation, but as part of a more structured and conditional form of regulatory alignment. While this may grant Member States some operational leeway, it does so within predefined EU priorities and frameworks.<\/p>\n\n\n\n<p>Interestingly, this raises important structural questions. If tax incentives must increasingly meet detailed European \u201csuggestions\u201d \u2014 whether through notification procedures or GBER compliance \u2014 the line between formal harmonization and real convergence starts to blur. The structure of EU state aid law, as it is developing, may maintain formal sovereignty over tax policy. Still, it conditions the use of that sovereignty on adherence to Union-wide strategic and legal frameworks. In doing so, it reshapes the space in which Member States can independently craft their fiscal responses to environmental and economic challenges.<\/p>\n\n\n\n<p>What makes this development so significant is precisely its subtlety. There is no treaty revision, no overt transfer of powers, no open challenge to the principle of national sovereignty in tax matters. Instead, centralization progresses gradually \u2014 through delegated regulations, evolving interpretive practices, and an increasingly complex network of compatibility expectations. Like a Trojan horse, state aid control has become the legal vehicle through which national tax measures are subtly elevated to the European level. While ostensibly promoting fair competition, it quietly bypasses the CJEU\u2019s core reasoning on Member States\u2019 exclusive tax autonomy<sup>5<\/sup> and redefines the contours of domestic fiscal sovereignty from within.<sup>6<\/sup> As national tax incentives are increasingly shaped by climate goals, and legal compliance comes to hinge on anticipating the Commission\u2019s evolving approach, the formal notion of fiscal sovereignty risks losing its practical substance.<\/p>\n\n\n\n<p>Overall, Furuseth\u2019s article opens up a broader constitutional question: Is the push for a greener economy in the EU coming at the expense of a quieter, procedural loss of national fiscal independence? The legal structure might stay decentralized; the practical reality, more and more, does not \u2014 a development that clearly deserves further analysis. But even if that is the case, is this a trade-off we have to accept given the urgency of the climate crisis?<\/p>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<p><sup>1<\/sup> E. Furuseth, \u201cThe Green Transition: Tax Incentives and State Aid\u201d (2025) 53(3) <em>Intertax <\/em>222. <br><sup>2<\/sup> Cf. Foo Yun Chee, <a href=\"https:\/\/www.reuters.com\/sustainability\/boards-policy-regulation\/eu-eases-state-aid-rules-boost-green-projects-cut-carbon-footprint-2025-06-25\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u201cEU eases state aid rules to boost green projects, cut carbon footprint\u201d<\/a> (<em>Reuters, 25 June 2025<\/em>) available online at  accessed 17 Juli 2025. <br><sup>3<\/sup> Cf. Furuseth, \u201cThe Green Transition: Tax Incentives and State Aid\u201d (2025) 53(3) <em>Intertax <\/em>222 (225).<br><sup>4<\/sup> Cf. <em>Ibid <\/em>at Fn. 2.<br><sup>5<\/sup> In Judgment of the Court of Justice of 8 November 2022, Fiat Chrysler Finance Europe (Joined Cases C\u2011885\/19P and C\u2011898\/19P, EU:C:2022:859), Judgment of the Court of Justice of 5 December 2023, Engie (Joined Cases C\u2011451\/21P and C\u2011454\/21P, EU:C:2023:948) and Judgment of the Court of Justice of 14 December 2023, Amazon (C-457\/21P, EU:C:2023:985) the underlying logic of the CJEU was that Member States have the exclusive right to define their own corporate tax systems, and the Commission is generally required to respect national tax laws and their objectives.<br><sup>6<\/sup> Cf. Dimitrios Kyriazis, \u201cThe European Commission, Fiscal State Aid and its Incursion into Member States\u2019 Tax Autonomy\u201d (2025) 26(2) <em>Business Law International <\/em>91.<\/p>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<ul class=\"wp-block-unilux-blocks-button-list-v2\">\n<li class=\"wp-block-unilux-blocks-button-list-item-v2\"><a class=\"quick-link\" href=\"https:\/\/www.uni.lu\/research-en\/research-projects\/greitma\/\" target=\"\" role=\"link\" rel=\"noopener\" tabindex=\"0\"><span class=\"quick-link__container\">\n<div class=\"wp-block-unilux-blocks-block-inserter quick-link__img\"><\/div>\n\n\n\n<span class=\"quick-link__name wp-block-unilux-blocks-plain-text\">Find out more about the Doctoral Training Unit GREITMA<\/span>\n\n<svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-right \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\"><\/use><\/svg><\/span><\/a><\/li>\n<\/ul>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":85,"featured_media":21031,"template":"","format":"standard","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"","uluxPrePostTitle":"","_trash_the_other_posts":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false},"articles-category":[483],"articles-topic":[488],"organisation":[102,101],"authorship":[85],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.3 (Yoast SEO v22.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A Quiet Shift in EU Tax Governance: Summary and Reflections on Furuseth\u2019s &#039;Green Transition&#039; 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