Tax rulings and state aid
Main implications of the case law of the European courts
DOI:
https://doi.org/10.18042/cepc/rdce.75.07Abstract
This study analyses the case law of the European Courts in relation to the European Commission's State aid decisions on advance tax rulings. To this end, the paper first describes the context in which the rulings were adopted and their main content. Secondly, the study analyses the judgments of the General Court concerning the final negative decisions adopted by the Commission in the Apple, FIAT, Belgium Excess Profit, Starbucks, Amazon, Engie and UK CFC cases. Thirdly, the case law of the Court of Justice, and in particular the Grand Chamber judgment in FIAT, is analysed. The main implications of the case law analysed are then set out. Finally, a number of concluding remarks are included. The paper concludes that the case law of the European Courts analysed is not only relevant for the discipline of State aid, but also for understanding the scope of the Member States' competence in the field of taxation, reinforced by the recent case law of the Court of Justice in Grand Chamber formation.
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