Alcune riflessioni sulle recenti decisioni della commissione in materia di rulings fiscali

Marco Boccaccio

No 28, Public Finance Research Papers from Istituto di Economia e Finanza, DSGE, Sapienza University of Rome

Abstract: European Commission’s negative decisions on some tax rulings: some reflections. European Commission has recently adopted some negative decisions regarding tax rulings issued by Luxembourg, The Netherlands and Ireland considered to be in violation of State aid control rules. These decisions has been criticized by many commentators since they would create uncertainty in the application of State aid control, would encroach upon Member States fiscal autonomy and misuse State aid control as a tool of countering harmful tax competition and tax avoidance practices on the part of Multinational Enterprises.

Keywords: Business taxation; State aid control; Multinational enterprises (search for similar items in EconPapers)
JEL-codes: H K (search for similar items in EconPapers)
Pages: 36
Date: 2016-12
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Persistent link: https://EconPapers.repec.org/RePEc:gfe:pfrp00:00028

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