EU State Aid Law and National Tax Rulings
Analyse approfondie
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.
Analyse approfondie
Auteur externe
Raymond LUJA
À propos de ce document
Type de publication
Mot-clé
- aide de l'État
- communication des données
- concurrence
- contrôle des aides d'État
- coopération administrative
- coopération fiscale européenne
- ENTREPRISE ET CONCURRENCE
- FINANCES
- fiscalité
- harmonisation fiscale
- impôt sur les sociétés
- information et traitement de l'information
- informatique et traitement des données
- libre circulation des capitaux
- politique économique
- pouvoir exécutif et administration publique
- prix de transfert
- remboursement des aides
- stimulant fiscal
- VIE POLITIQUE
- ÉCONOMIE
- ÉDUCATION ET COMMUNICATION
- évasion fiscale