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Under the Treaty on the Functioning of the European Union, a measure constitutes state aid if it grants a selective economic advantage to one or more enterprises through state resources, thus distorting or threatening to distort competition. However, not all forms of state aid are prohibited. Indeed, under certain conditions the European Commission may consider the state aid acceptable. This is notably the case when the support measures pursue a common objective or underpin the general interest. ...

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 ...