Tax Incentives for Video Games Development. Video Games Tax Credit. Compatibility with EU Law

Booklet of the 57th Science Conference of Ruse University, Bulgaria, 2018

13 Pages Posted: 16 Sep 2019

See all articles by Hristina Georgieva

Hristina Georgieva

University of National and World Economy

Date Written: October 19, 2018

Abstract

This article investigates the legal framework that is applied when tax credit is implemented as a financial mechanism for supporting developers and publishers of video games with cultural content. The article also examines the compatibility of this type of financial support with the EU law, mainly with the EU Treaty rules on state aid, and provides an overview of the two investigations undertaken by the European Commission, regarding the notifications made by France and the United Kingdom on tax credit granting for video games creation.

Keywords: State aid, tax incentives, tax credit, tax relief, financial support, video games development, cultural content

JEL Classification: Y20, K39

Suggested Citation

Georgieva, Hristina, Tax Incentives for Video Games Development. Video Games Tax Credit. Compatibility with EU Law (October 19, 2018). Booklet of the 57th Science Conference of Ruse University, Bulgaria, 2018, Available at SSRN: https://ssrn.com/abstract=3449127

Hristina Georgieva (Contact Author)

University of National and World Economy ( email )

Student Town, UNWE
Student Town, UNWE
Sofia, Sofia 1700
Bulgaria

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