The incentive effect of investment in subsidies to SMEs and their controversial interpretation. The case of Andalusia
DOI:
https://doi.org/10.51302/ceflegal.2020.9701Keywords:
incentive effect, SMEs, subsidies, jurisprudenceAbstract
In the different public financial support programs for SMEs, the so-called «incentive effect of investment» is becoming the most difficult obligation for the beneficiary to fulfill, given, in practice, its legal indeterminacy. This article, framed in the issue of the alleged administrative simplification, tries to show the statu quo of the controversy and to define its scope and conceptual realization, through the analysis of the experience of Andalusia.
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References
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