EU State Aid Law and National Tax Rulings
Indgående analyse
13-10-2015
This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the Special TAXE Committee. It sets out how tax rulings can be subject to state aid scrutiny if they lead to a beneficial tax treatment of a particular undertaking that is not in line with the normal application of national tax law. However, a deviation from national law in itself is not always an indicator of selective aid. As national law is the only relevant benchmark, the state aid regime is not designed to impose particular doctrines or best practices on the tax systems of Member States.
Indgående analyse
Ekstern forfatter
Raymond LUJA
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- administrativt samarbejde
- datakommunikation
- datamatik og databehandling
- europæisk skattesamarbejde
- FINANSER
- fiskal harmonisering
- fri kapitalbevægelighed
- information og informationsbehandling
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- ØKONOMI
- økonomisk politik