Steuern und staatliche Beihilfen im Rampenlicht

Diese e-Präsentation erörtert die Auswirkungen steuerlicher Regelungen auf die europäischen Beihilferegeln mit Schwerpunkt auf der Steuerdurchsetzung der EU-Kommission und deren neuem Ansatz zur Selektivität der Regelungen. Darüber hinaus wird erklärt, welche praktischen Konsequenzen dieser neue Ansatz für die Mitgliedstaaten und Steuerzahler hat.

Nina Niejahr

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Question 1 of 3

Question 1: The "freeze plus" solution codified in Article 14 of the Directive states that:

Member states shall change their existing provisions relating to the use of the design of a component part used for the purpose of the repair of a complex product so as to restore its original appearance and shall introduce changes to those provisions only if the purpose is to liberalise the market for such parts..

Member states shall maintain in force their existing provisions relating to the use of the design of a component part used for the purpose of the repair of a complex product so as to restore its original appearance and shall introduce changes to those provisions only if the purpose is to liberalise the market for such parts.

Member states shall maintain in force their existing provisions relating to the use of the design of a product for the purpose of the repair of a product so as to restore its original appearance and shall introduce changes to those provisions only if the purpose is to liberalise the market for such parts.

Question 2 of 3

**Question 2: According to the decision adopted by the Court of Justice in Ford Motor Company v Wheeltrims:**

the spare parts exception does not permit a manufacturer to infringe a third party’s trade marks.

the spare parts exception permits a manufacturer to infringe a third party’s trade marks.

it is unclear whether the spare parts exception permits a manufacturer to infringe a third party’s trade marks.

Question 3 of 3

Question 3: The EU Design Directive has harmonised the rules applicable to spares:

No.

Yes.