Investigating the Circumstances When Tax Rulings Constitute State Aid
(2024) HARN63 20241Department 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)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9159524
- author
- Aliev, Ibrokhimjon LU
- supervisor
- organization
- course
- HARN63 20241
- year
- 2024
- 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}}, }