Tax Rulings in Evolutie : Staatssteun en Transparantie
Author: J. Leroy
Publisher:
Published: 2019
Total Pages:
ISBN-13:
DOWNLOAD EBOOKThis article concerns two current developments in the field of the tax rulings: State aid and transparency. Part 1, dealing with State aid, explains the concept of tax ruling and the State aid framework in the EU. Furthermore, it analyses three State aid investigations into tax rulings by the European Commission: the Belgian excess profit rulings, Starbucks in the Netherlands and Fiat in Luxembourg. The author argues that the decisions of the European Commission contain many bottlenecks and ambiguities. The legal uncertainty is therefore large, while the purpose of a tax ruling is to provide legal certainty. Moreover, the creation of State aid investigations into tax rulings is discussed. Part 2, discusses transparency around tax rulings. First, the old transparency rules under Directive 2011/16 and the European Commission's proposal to amend this Directive are discussed, as well as the reaction of the European Parliament and the final content of Directive 2015/2376.