Publication at Faculty of Law |
2019
Abstract
The article deals with the decision-making practice of the European Commission in the area of assessing the tax rulings of the Member States in terms of their compatibility with the rules of European Union State aid. The purpose of the tax ruling is to determine the application of tax regulations to a taxpayer.
The article focuses on tax rulings containing advance pricing agreements and on Apple's example, it analyzes the arguments of the European Commission that concluded that Apple was granted a selective advantage incompatible with the European State aid rules.