BizSugar.com › Legal › Tax Offering "State Aid" to Small Business Could Break EU law

A so-called "supertax" on big retailers in Scotland may violate EU law, if it provides "state aid" to small businesses. Charles Livingston, an associate at law firm Brodies, explains, "The EU does not allow governments to play favourites with participants in a competitive market. There is a ban on what is known as state aid, the state favouring one business or group of businesses over their competitors."