On 10–11 April 2025, two training sessions were held under the Twinning Project “Strengthening the institutional capacities of the Competition Council to implement competition and State aid policies in line with EU best practices,” focusing on State aid rules in the field of taxation.

Alongside experts from the Competition Council, representatives from the Ministry of Finance, the State Tax Service, and the Customs Service also took part. Participants had the opportunity to deepen their understanding of the conditions under which certain fiscal measures may constitute State aid.

The sessions were led by experts Medeina Augustinavičienė from the Lithuanian Competition Council and Marius Popa from the Romanian Competition Council, who explained how fiscal advantages such as exemptions, tax reductions, or tax amnesties may qualify as unlawful State aid by distorting competition in the market.

A central topic of discussion was the criterion of selectivity and its assessment using the three-step methodology applied at EU level to determine whether a fiscal measure deviates from the general tax system and unjustifiably favours certain undertakings or sectors.

Further discussions addressed the circumstances under which individual tax rulings, tax settlements, as well as rules on asset depreciation and amortisation may constitute unlawful and incompatible State aid. In such cases, the competent authorities are required to initiate the recovery of the aid granted.

To enhance the understanding of key elements that define a State aid measure—particularly in the fiscal context—concrete cases from the jurisprudence of the Court of Justice of the European Union and relevant European Commission decisions were presented.

These training sessions provide Moldovan authorities with a clearer perspective on EU State aid rules and their proper application, thus contributing to the strengthening of institutional capacities in the context of Moldova’s EU integration process.

The Twinning Project, funded by the European Union and with a duration of 27 months, aims to reinforce the Competition Council’s capacity to effectively implement competition and State aid policies, in line with Moldova’s commitments under the EU Association Agreement. The project supports the development of the internal market, ensures fair competition, promotes economic integrity, and protects consumer welfare.