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Roger Brownsword
Tax Exemption, Moral Reservation, and Regulatory Incentivisation
| European Journal of Risk Regulation 3/2010: pp. 219-225 |
€ 41,65 (inkl. 19 % MwSt.)
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This paper focuses on those parts of the regulatory environment that are designed to encourage
scientific and technological innovation. Patent law is the obvious example; but tax
law can also signal encouragement for particular activities. The key question is whether
regulators will, or should, withhold tax incentives where there are some, but not universal,
moral reservations about an innovation. In order to earth this question, three recent cases
at the ECJ, two involving the controversial practice of cord-blood banking, are examined.
Insofar as these cases offer any evidence of the prevailing regulatory approach, it seems to
be similar to that found in patent law – that is, moral reservations do not count against the
applicability of a tax exemption so long as they are not universally recognised.
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EStAL
Journal
Publication frequency: quarterly
Subscription: € 442,-
ISSN 16 19-52 72
Further information
Reading of Intimate
Brussels - Living amongst Eurocrats
30 March 2011, 18.30 pm @ European Parliament
For one year, Martin Leidenfrost explored Europe’s capital and wrote fifty
personal – tender, alienated, mischievous – portraits.
“Entertaining, amusing, insightful.” The Gap
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