As the European Commission reviews whether tax arrangements conform with State aid rules, companies active in Europe should ensure their fiscal regimes comply with EU law.
In recent years, the European Commission (the Commission) has focused its attention on State aid issues in the context of Member States’ tax treatment of multinational companies (and in particular with respect to certain tax rulings issued by Member States to such companies). Although the Commission has previously looked into competition distortions arising at the national level from tax measures, the latest wave of State aid cases is notable in terms of investigations being conducted in parallel across several Member States.
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