Next Generation EU Plan e divieto di aiuti di Stato

In the context of economic and medical emergency provoked by the Covid-19 virus, European Union intervened to ensure the Member States the due support. First of all, the activation of the suspension clause of the Stability and Growth Pact (1997) was ordered, aiming to let the Member States exercise the deferral of the public debt payment; EU also chose to mitigate the State aid rules, by issuing a temporary framework. The rigidity of the State aid’s ban reflects the need to protect the common values of the free market and free trade, on which EU itself is based. Nevertheless, the TFEU itself permits derogations to the ban; in addition, the pandemic highlights the need of a solidal approach to States’ support policies for national companies. As a matter of fact, the last EU’s plans clearly comply with the new criterion: the Next Generation EU Plan mobilizes a huge amount of funds, in order to support Member States’ economic recovery; once this objective has been achieved, NGEU’s funds will be used to realize the green and digital transition of European Union. In the field of taxation, the new context requires a tax benefits’ reform, but it also asks to rethink tax law in a solidal key.