Φορολογικές ελαφρύνσεις στον τομέα έρευνας και εκμετάλλευσης υδρογονανθράκων ως κρατική ενίσχυση
The hydrocarbon research and development sector is a sensitive area, where large amount of money and flexible business operations are needed to convince someone to invest. At this point, the state interest is really intense because finding hydrocarbons is a powerful tool for foreign policy, enhancing the state’s diplomacy influence, and providing the country with energy. For this reason it is often that the states tend to relieve oil businesses of additional financial burdens. This work examines one of the types of state aid to businesses, that of tax relief. It analyzes the European context in which the tax relief is initiated and is an attempt to apply it to Greek legal system. Finally some conclusions are made regarding tax reliefs for oil companies and in general state aid.