Taxation, State Aid and Distortion of Competition
General Report for the 28th congress of the International Federation of European Law (Final Draft) (2018)
41 Pages Posted: 9 Dec 2018
Date Written: February 9, 2018
Abstract
This general report (final draft) was prepared for the 28th conference of the International Federation of European Law. It will address the interaction between direct taxation and state aid in the context of the ongoing tax ruling discussions. Based on a questionaire several national reports have been received, that allow for a comparative review of targeted tax policies as to indicate the level of adaptation/consensus between various EU Member States.This allowed some of the more fundamental issues raised in the pending European Commission's tax ruling investigations to be addressed.
In chapter 2 the scene will be set, then in chapter 3 the topic of advance legal certainty and tax rulings will be dealt with, addressing the difference between actual and possible double taxation and the need to separate between advantage and selectivity in a state aid analysis. Chapter 4 will focus on transfer pricing issues and the extent to which OECD guidelines have been adopted by various EU Member States. Chapter 5 focusses on anti-tax avoidance rules (GAARs). Recovery of state aid is touched upon in chapter 6, with some concluding remarks provided for in chapter 7.
Keywords: Taxation, subsidies, competition, state aid, rulings, comparative law, European Union
JEL Classification: F15, F23, H25, H26, H71, K34
Suggested Citation: Suggested Citation