Study on specific tax regimes for outermost regions belonging to France and Spain

European Commission Directorate-General for Regional and Urban Policy

European Commission - DG TAXUD


  • Start Date: August 2019

  • Status: Complete

t33, as subcontractor of Economisti Associati, supports data analysis to assess the interplay between the special tax regimes at stake ( AEIM and Octroi de mer) and the other schemes and policies in support of Outermost Regions (belonging to France and Spain). In particuar, t33 carries out a review of the support extended through the ERDF, the ESF/YEI as well as other potentially relevant schemes such as COSME, the EIB instruments INTERREG, EDF, etc. The review focuses on relevant interventions, i.e. those that arguably had or will have an impact on the competitiveness of local businesses and local growth/employment at large, with a view to: a) quantify the extent of non fiscal support received by local economies; b) examine the coherence (strategical and operational) of the above schemes with the special tax regimes at stake.

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Clarissa Amichetti

Policy Analyst

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