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Advance Tax Rulings as Illegal State Aid – A Study in the Light of Recent EU Case Law

3.4.2020, Maisteritutkielma

In 2013, the Commission initiated several State aid investigations concerning advance tax rulings issued by the Member States' tax authorities. Subsequently, the Commission has published seven final decisions where it has held that advance tax rulings issued by the Member States to multinational enterprises have constituted illegal State aid within the meaning of Article 107(1) TFEU. The advance tax rulings under the investigations have been related to transfer pricing. The purpose of the Commission's investigations has been combatting harmful tax competition. The purpose of this thesis is to examine the conditions under which advance tax rulings issued by the Member States' tax authorities can be held to constitute illegal State aid. Furthermore, the thesis aims at clarifying if advance tax rulings are to be assessed differently from other fiscal state aid measures. The thesis also examines the principles of legal certainty and legitimate interests in State aid recovery. The primary research material of the thesis is the Commission's State aid decisions concerning advance tax rulings, as well as decisions of the EU Courts. This material is examined critically through the method of doctrinal legal research.

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