The episcopal complex of Eio-El Tolmo de Minateda (Hellín, Albacete, Spain). Architecture and spatial organization. 7th to 8th centuries AD

The episcopal complex of Eio, located in El Tolmo de Minateda, was built between the end of the 6th century and the beginning of the 7th century, possibly as a political decision taken by the ecclesiastical authority in the capital of the Visigothic kingdom (Toletum). With the comprehensive study of the whole complex presented below (construction cycles, furniture, decoration and location of spaces), we can interpret the function of each space in the basilica and the domus episcopi, the liturgical and general movement routes, the existence of some hierarchical environments, and specify the chronological development of the buildings. After the Arab-Berber conquest of Hispania in the early 8th century, the whole complex will experience a series of transformations that will convert the religious and monumental public area into a private, residential and industrial Islamic quarter.

R&D&I Tax Incentives in the European Union and State Aid Rules

Although tax incentives are an effective tool for promoting R&D&I, depending on their design they may qualify as State aid (article 107(1) of the TFEU) unless exempted by the Commission (article 107(3)). This article discusses the role of State aid rules in respect of R&D&I incentives and the need to ensure R&D&I promotion policies in Europe are on equal footing with the rest of the world, thus ensuring a level playing field for European undertakings in global markets.