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Investigating the Circumstances When Tax Rulings Constitute State Aid

Aliev, Ibrokhimjon LU (2024) HARN63 20241
Department of Business Law
Abstract
This thesis examines when tax rulings can be seen as state aid and violate EU competition law. In the process of the research, the doctrinal legal research method will be applied, and the topic will be explored through a case law, literature review, working paper, Etc. The thesis first discusses the background of state aid law and its general application in the EU. In doing so, it analyses when any aid granted from the state to undertakings can violate the EU State aid rules. In the process of the thesis, it discusses the relationship between state aid and tax rulings from a competition law perspective. It scrutinizes through case law, such as those of Apple, Fiat, Engie, and Starbucks.
The analysis of the Apple, Engie, Fiat and Starbucks... (More)
This thesis examines when tax rulings can be seen as state aid and violate EU competition law. In the process of the research, the doctrinal legal research method will be applied, and the topic will be explored through a case law, literature review, working paper, Etc. The thesis first discusses the background of state aid law and its general application in the EU. In doing so, it analyses when any aid granted from the state to undertakings can violate the EU State aid rules. In the process of the thesis, it discusses the relationship between state aid and tax rulings from a competition law perspective. It scrutinizes through case law, such as those of Apple, Fiat, Engie, and Starbucks.
The analysis of the Apple, Engie, Fiat and Starbucks cases illustrates, and this thesis concludes that the stringent criteria applied by the Commission in elaborating whether the tax rulings create unlawful state aid. Fundamental to this determination is the selectivity advantage criteria, which involves deviation from the arm’s length principle and results in a lowered tax burden for certain companies compared to others in a similar and factual situation. Moreover, without adjusting to standard market conditions, such rulings distort competition and simultaneously impact trade in the internal market, violating Art.107(1) TFEU. (Less)
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author
Aliev, Ibrokhimjon LU
supervisor
organization
course
HARN63 20241
year
type
H1 - Master's Degree (One Year)
subject
keywords
State aid, Tax rulings, unlawful aid, selectivity, advantage, competition
language
English
id
9159524
date added to LUP
2024-06-10 09:42:37
date last changed
2024-06-10 09:42:37
@misc{9159524,
  abstract     = {{This thesis examines when tax rulings can be seen as state aid and violate EU competition law. In the process of the research, the doctrinal legal research method will be applied, and the topic will be explored through a case law, literature review, working paper, Etc. The thesis first discusses the background of state aid law and its general application in the EU. In doing so, it analyses when any aid granted from the state to undertakings can violate the EU State aid rules. In the process of the thesis, it discusses the relationship between state aid and tax rulings from a competition law perspective. It scrutinizes through case law, such as those of Apple, Fiat, Engie, and Starbucks.
The analysis of the Apple, Engie, Fiat and Starbucks cases illustrates, and this thesis concludes that the stringent criteria applied by the Commission in elaborating whether the tax rulings create unlawful state aid. Fundamental to this determination is the selectivity advantage criteria, which involves deviation from the arm’s length principle and results in a lowered tax burden for certain companies compared to others in a similar and factual situation. Moreover, without adjusting to standard market conditions, such rulings distort competition and simultaneously impact trade in the internal market, violating Art.107(1) TFEU.}},
  author       = {{Aliev, Ibrokhimjon}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Investigating the Circumstances When Tax Rulings Constitute State Aid}},
  year         = {{2024}},
}