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06 June 2016

European Commission further outlines its views on state aid and tax rulings

The Directorate-General (DG) for Competition of the European Commission (the Commission) published a working paper on June 3. The working paper summarizes and explains its investigations into tax rulings by highlighting the history and procedures followed during these still ongoing examinations. It also presents some guiding principles on when a tax ruling may give rise to State aid. The paper follows a more general notice on the notion of State aid which was published on May 19.

A Tax Alert prepared by Ernst & Young's EU Tax Services group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-0982

Document ID: 2016-0982

 

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