Article
Tax rulings and State aid
29/05/2023
Published in Concurrences
The European Commission has used its State aid control powers to address illegal aid provided through tax arrangements and combat discriminatory tax measures. However, this approach faces opposition as the Commission lacks the authority to impose an autonomous tax regime, which falls under the jurisdiction of Member States. The Commission’s efforts to regulate anticipatory tax decisions have been complex and ineffective, leading to criticism and legal challenges. State aid law is not designed for tax harmonization, and authors argue for positive integration through improved tax cooperation between Member States and international agreements under the OECD. These measures aim to achieve voluntary convergence of taxation systems and reduce intra-European tax competition.
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